How to File GSTR-3B Nil through SMS? Step by Step

Filing NIL Form GSTR-3B through SMS on GST Portal-Released by GSTN

1. A taxpayer may now file NIL Form GSTR-3B, through an SMS, apart from filing it through online mode, on GST Portal. 2. 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.

3. 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.

4. All the authorized representatives, for a particular GSTIN can file NIL Form GSTR-3B through SMS.

  • 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.
  • An SMS and e-mail will be sent on the e-mail and mobile number of the primary authorized signatory.
  • In case, filer of NIL Form GSTR-3B is an authorized signatory, SMS will be sent to his/her mobile number also.

5. Taxpayer can file NIL Form GSTR-3B, through SMS for all GSTINs, for whom they are an Authorized Signatory, using same mobile number.

For FAQ- https://tutorial.gst.gov.in/userguide/returns/index.htm#t=faq_nilreturngstr3b.htm
For CBT- https://www.gst.gov.in/help/video/gstr3bnilsms

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