Introduction

Filing of GSTR-1 and GSTR-3B is mandatory for all normal and casual taxpayers, even if there is no business activity in any particular tax period. For such tax period a nil return is required to be filed. A nil GSTR does not have any entry. It means that a nil return can be filed when a taxpayer has not made any outward supply (including exempt, nil rated or non-GST supplies) or received supplies on which tax is payable.

How to file nil return through SMS

To make the process easier, the government has introduced a new facility of filing nil return through SMS. A nil return can be filed through an SMS using the registered mobile number of the taxpayer. Return submitted through an SMS is verified by OTP facility.

Who is eligible to file nil return

Any person who fulfills following conditions are eligible to file NIL return-

• Taxpayer must be a registered person whether normal/casual.
• Authorized signatory and his phone number must be registered on GST portal.
• All previous returns must be filed.
• No pending liability of previous period.
• There must be no saved data, in online form.

It is to be noted that all the authorized representatives are allowed to file a nil return through SMS.

Time limit to file Nil return

A taxpayer can file Nil return, anytime from 1st day of the month following the tax period. For example, GSTR-1 for the month of April can be filed from 1st May onwards. And if the return is being filed quarterly then for the quarter from April to June, it can be filed from 1st July onwards.

Steps to file Nil GSTR-3B

Taxpayer is required to follow below mentioned steps for filing nil GSTR-3B via SMS-

1. Taxpayers are required to send an SMS to 14409.
2. SMS is to be sent from the registered mobile number.
3. SMS is to be sent in following format-NIL<space>3B<space>15-digit GSTIN<space>tax period in MMYYYY format. Like- NIL 3B 09AQDPP8277Z6 022024
4. After that a validation code of 6 digits from VD-GSTIND will be received, which would be valid for 30 minutes. If verification code expired, then send SMS again and wait for 5 minutes for new code by department.
5. Now send an SMS in following manner-CNF<space>3B<space>6-digitcode. Like- CNF 3B 107543.
6. At last taxpayer will receive an acknowledgement number confirming filing of nil return.

Steps to file Nil GSTR-1

Taxpayer are required to follow similar steps mentioned above in case of GSTR-1 also. But word 3B will be replaced by R1. So, the steps will be as follows-

1. Taxpayers are required to send an SMS to 14409.
2. SMS is to be sent from the registered mobile number.
3. SMS is to be sent in following format-NIL<space>R1<space>15-digit GSTIN<space>tax period in MMYYYY format. Like- NIL R1 09AQDPP8277Z6 022024
4. After that a validation code of 6 digits from VD-GSTIND will be received, which would be valid for 30 minutes. If verification code expired, then send SMS again and wait for 5 minutes for new code by department.
5. Now send an SMS in following manner-CNF<space>R1<space>6-digitcode. Like-CNF R1 107543.
6. At last taxpayer will receive an acknowledgement number on same mobile number and on registered E-mail ID, confirming filing of nil return.

What should be done if you need any help

In case of filing NIL GSTR-3b/R1 if taxpayer requires any help, then he can send SMS to 14409 in format-SMS HELP 3B or SMS HELP R1.