New Delhi: In a significant move to ease GST compliance, The Goods and Services Tax Network (GSTN) has enabled the functionality to file ‘Nil’ GSTR-3B return for GST taxpayers by using SMS facility from their registered mobile numbers. Form GSTR-3B can be filed as a Nil return if there are no outward supplies as well as a liability (including reverse charge liability) in the month, for which the return is being filed for. Taxpayers will continue to have an option of filing a nil return through the online mode.. This functionality is going to benefit nearly 20% of GST filers which amount to over 20 lakhs taxpayers who file Nil monthly return i.e. GSTR-3B.
How to file Nil GSTR-3B through SMS
The Taxpayer has to SMS ‘NIL<space>3B<space>GSTIN<space> Tax period in MMYYYY format and send it to 14409 from the registered mobile number. For example, for filing a return for the month of May 2020, the taxpayer having GSTIN 09AGBPS5577MSZCshould send, NIL 3B 09AGBPS5577MSZC 052020 to 14409.
After sending the SMS, the Taxpayer will receive a six-digit verification code through SMS. The taxpayer will send another SMSCNF<space>3B<space>06 digit verification code to 14409. For example, if the received verification code is 782503 then he will send: CNF 3B 782503 to 14409. The Taxpayer will finally receive a success message with Application Reference Number (ARN) indicating that NIL filing of GSTR-3B has been successful. The status of the filed return application can also be tracked on the GST Portal by logging into the GSTIN account and navigating to Services>Returns>Track Return Status.