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Filing of NIL FORM GSTR-3B

Filing of NIL FORM GSTR-3B return via SMS

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 of NIL FORM GSTR-3B return through Short Message Service (i.e., SMS).

The new facility would enable the taxpayer 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-

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

The present article enables the reader to understand the term NIL return, steps to be followed for filing NIL FORM GSTR-3B return via SMS, and 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 benefit 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 1Sending 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 2Receiving 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 3Sending 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 https://www.gst.gov.in/

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 Lakhs registered taxpayers.

Post by poonamgandhi

CA Poonam Gandhi is a Chartered Accountant and a Lawyer. With a wide practice experience and deep understanding of different laws and taxes, she has been an independent professional writer in the field of taxation, finance and laws.

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