Filing Of Nil Form Gstr 3b Return Via Sms

To ease up the return filing process under GST, recently, the Government rolls out the facility of filing NIL FORM GSTR-3B return through Short Message Service (i.e., SMS). The new facility would enable taxpayers to file their GST return via SMS effortlessly. However, it is essential to note that the facility is available if the following two conditions are satisfied -

The taxpayer wants to file the return in FORM GSTR-3B, and
The return is a NIL return.

The present article enables the reader to understand the term NIL return, the steps to be followed for filing NIL FORM GSTR-3B return via SMS, and the steps to be followed to track the status of the return filed.

Understanding the term NIL return

The return will be termed as ‘NIL return’ only when there is no transaction (i.e., inward, outward, input tax credit, etc.) during the given tax period. In other words, the taxpayer should not be having any inward transaction or any outward transaction. Further, the taxpayer should not be claiming any input tax credit for the relevant period/ month. Thus, for example, the taxpayer wants to file a return in Form GSTR-3B for the month of May 2020. The taxpayer is not having any outward transaction, but, has input tax credit. In such a case, the taxpayer benefits from the facility of return filing via SMS since the said return is not a NIL return.

Steps for filing NIL GSTR-3B return via SMS

The taxpayer is required to follow the below-mentioned simple steps for filing NIL GSTR-3B return via SMS-

STEP 1	Sending of SMS	· The taxpayer is required to send an SMS to 14409. · SMS is to be sent from the registered mobile number. · SMS is to be sent in the following format- NIL<space>3B<space>15-digit GSTIN<space>tax period in mmyyyy format. · Example of format of SMS is as under- NIL 3B 09XXXXXXXXXXXZC 052020.
STEP 2	Receiving of SMS	· Once the SMS is sent, the taxpayer will receive an SMS containing a validation code from VD-GSTIND. · The validation code will be of 6 digits and would be valid for 30 minutes.
STEP 3	Sending of SMS	· Once the SMS containing the validation code is received, the taxpayer is required to send an SMS to 14409. · SMS is to be sent in the following format- CNF<space>3B<space>6-digit OTP. · The taxpayer will receive an acknowledgment number confirming the filing of the NIL return.

In case while filing the NIL GSTR-3B via SMS, the taxpayer requires any help. Then, the taxpayer can send an SMS to 14409. The format of the SMS should be SMS HELP 3B.

Steps to track the status of return filed

The taxpayer is required to follow the below-mentioned steps to track the status of return filed via SMS- STEP 1- Visit site

/ STEP 2- Click on ‘Login’ and provide appropriate ‘Username’ and ‘Password’. STEP 3- Navigate the following path - Services > Returns > Track Return Status. STEP 4- Enter the acknowledgment number.

Conclusion

Instead of following the difficult and time-taking route of filing the return by login in the GST portal, the taxpayers can now file their NIL return in Form GSTR-3B by a simple SMS. This easy return filing process via SMS will benefit over 22 Lakh registered taxpayers.

Check out our comprehensive guide on filing GSTR-3B Nil returns.

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Frequently Asked Questions

Common questions about Filing NIL GSTR.

A return is considered a NIL return when there are no transactions (inward, outward, or input tax credit) during the given tax period. If the taxpayer does not have any inward or outward transactions and is not claiming any input tax credit for the relevant period/month, then the return is deemed a NIL return.

No, the facility to file NIL FORM GSTR-3B returns via SMS is available only for those tax periods where you have a NIL return to file. If you have any transactions or input tax credit to report, you cannot use the SMS filing method and must file the return through the regular GST portal.

To file a NIL FORM GSTR-3B return via SMS, you must send an SMS to 14409 in the following format: NIL3B15-digit GSTINtax period in mmyyyy format. For example, NIL 3B 09XXXXXXXXXXXZC 052020.

After sending the initial SMS to file the NIL return, you will receive an SMS from VD-GSTIND containing a 6-digit validation code. This code will be valid for 30 minutes, and you must use it to confirm the filing of the NIL return.

If you require assistance while filing the NIL FORM GSTR-3B return via SMS, you can send an SMS to 14409 in the format SMS HELP 3B. This will help you get the necessary support or guidance for the filing process.

To track the status of the NIL FORM GSTR-3B return filed via SMS, you need to visit the GST portal, log in with your credentials, and navigate to Services > Returns > Track Return Status. Then, enter the acknowledgment number you received after successfully filing the return via SMS.

Yes, the facility to file NIL FORM GSTR-3B returns via SMS is available for all registered taxpayers. This convenient method aims to simplify the return filing process for over 22 Lakh registered taxpayers who have NIL returns to file.

No, the SMS filing facility is currently available only for NIL FORM GSTR-3B returns. For other types of GST returns or non-NIL FORM GSTR-3B returns, you must follow the regular filing process through the GST portal.

If you accidentally file a NIL FORM GSTR-3B return via SMS when you have transactions or input tax credit to report, you should immediately login to the GST portal and file the correct return with the accurate details. The SMS filing method is meant only for genuinely NIL returns.

Yes, the deadline for filing the NIL FORM GSTR-3B return via SMS is the same as the regular due date for filing FORM GSTR-3B returns. You must ensure that you file the NIL return within the prescribed time limits to avoid any late fees or penalties.