NIL form GSTR-3B through SMS

The GST authorities have allowed NIL form GSTR3-B to be filed through SMS on the GST portal instead of using the web interface. But there are a whole lot of conditions to be fulfilled before one can take advantage of this facility.

  1. To file NIL Form GSTR-3B through SMS, the taxpayer must fulfill following conditions:
    • They must be registered as Normal taxpayer/ Casual taxpayer/ SEZ Unit / SEZ Developer.
    • They have valid GSTIN.
    • Phone number of Authorized signatory is registered on the GST Portal.
    • There is no pending tax liability for previous tax periods, interest or late fee.
    • All GSTR-3B returns for previous tax periods are filed.
    • No data should be in saved stage for Form GSTR-3B on the GST Portal, related to that respective month.
    • NIL Form GSTR-3B can be filed anytime on or after the 1st of the subsequent month for which the return is to be filed.
  2. NIL Form GSTR-3B for a tax period must be filed if the taxpayer:
    • Has NOT made any Outward Supply
    • Do NOT have any reverse charge liability
    • Do NOT intend to take any Input tax credit; and
    • Do NOT have any liability for that particular or previous Tax Periods.
  3. All the authorized representatives, for a particular GSTIN can file NIL Form GSTR-3B through SMS.
    1. If more than one authorized representative/ signatory have the same mobile number registered on the GST Portal, such SMS requests will not be accepted for filing NIL Form GSTR-3B.
    2. An SMS and e-mail will be sent on the e-mail and mobile number of the primary authorized signatory.
    3. In case, filer of NIL Form GSTR-3B is an authorized signatory, SMS will be sent to his/her mobile number also.
  4. Taxpayer can file NIL Form GSTR-3B, through SMS for all GSTINs, for whom they are an Authorized Signatory, using same mobile number.

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