As a measure to ease the compliance process, the Central Board of Indirect Taxes and Customs (CBIC) has now allowed filing NIL GSTR 3B via SMS through GST Notification 38/2020. The notification also states that if the registered entity is a company, then GSTR-3B can be filed through EVC till June 30th 2020.

Since GSTR 3B is a monthly self-declaration form, taxpayers are required to file it on a monthly basis. Due to COVID-19 crises, many businesses have been on hold, thus several taxpayers need to file NIL GSTR 3B for a few tax-periods as there were no business transactions for those months. With this SMS filing facility, it will become very convenient for them to carry out the process and stay compliant.

Here are the steps to file NIL GSTR 3B via SMS:

Step 1: To file your NIL GSTR 3B returns via SMS, you need to send a formatted message to the authorities using your official i.e. registered mobile number and receive a unique code.

Message Body: “NIL (Space) 3B (Space) GSTIN (Space) tax period in MMYYYY format.” Send this SMS to 14409 from your registered mobile number.

Step 2: You will receive a 6 digit validation code. The verification code is valid for only 30 minutes.

Step 3: After receiving the verification code, you need to send another message to file your returns.

Message Body: “CNF (Space) 3B (Space) your 6 Digit Verification Code” Send this SMS to 14409 from your registered mobile number.

Step 4: You should receive a success message after this procedure is complete. The success message will have the ARN number which indicates NIL Filing has been successful.

For any help in this regard, you can send an SMS for the same. Just type ‘Help’ (Space) 3B and send to 14409 from your registered mobile number.

In order to track your application status, you can log-in to the GST Portal and track.

• On the GST Portal: navigate to ‘Services’ > ‘Returns’ > ‘Track Return’
• Note: You cannot revise the NIL Returns once filed via SMS. You can only track its status on the official GST portal.

In the same notification, the CBIC has also stated the return filing format for taxpayers who have registered as ‘company’. The notification also states that if the registered entity is a company, then GSTR-3B can be filed through EVC till June 30th 2020.

Who needs to file NIL GSTR 3B?

Taxpayers who have not made any outward supply; not have any reverse charge liability and, the taxpayers who do not intend to take any Input tax credit and do not have liability for that or previous tax-periods must file NIL GSTR 3B.

Filing NIL GSTR 3B is mandatory for all taxpayers despite conducting no business activity for a particular tax-period if they fall under this category i.e. all conditions for NIL Returns are satisfied.

There are multiple compliance due-dates this month. Check out our June Compliance Calendar 2020 so as to avoid missing any due dates.

As this month is quite crucial, we have covered all the important due dates in a downloadable infographic.

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