Filling of Nil GSTR-3B through SMS

Every registered taxpayer is required to file GSTR-3B monthly which is the summary of all the inward and outward supplies taken during the month. Taxpayer can file the GSTR-3B by online & offline mode available on GST Portal. On 8th June CBIC through 44/2020 – Central Tax dated 8th June, 20 notification provided another “SMS mode” for filling of 3B but only if we are filling “Nil return” for the respective month.

What is Nil GSTR-3B?
A nil GSTR-3B is filed when there is no outward and inward supplies and there is no ITC to be claimed for the respective month. Following are the points that present when we have to file Nil GSTR-3B:

  • There were no outward supplies of goods & services in the respective month (including nil rated or exempted supply or non-GST supplies);
  • There was no supply attracting reverse charge;
  • Taxpayer doesn’t intend to take ITC in the respective month;
  • No late fees & Interest liability is payable; and
  • There is no tax liability for that particular or earlier tax periods.

Conditions to be fulfilled for filling of Nil-3B through SMS

  • Authorized signatory must have their phone number registered on GST portal;
  • Taxpayer should not have any pending liabilities, Interest & late fees of any previous tax periods;
  • Taxpayer should not fill any data on the GST portal in “Saved Status”. It means if taxpayer have he/she cannot file nil-3B through SMS, they have to fill the return through other mode;
  • GSTR-3B of all prior must have been filled; and
  • Nil-3B cannot be filled if two or more authorized signatories have same mobile number registered on GST Portal. In this case authorized signatories have to update their mobile number on GST Portal through non-core amendments by giving unique mobile number for every authorized signatory.

Taxpayer can file nil-3B through SMS mode for all the GSTINs for which they are registered as authorized signatory. All the authorized signatories on one GSTIN can file the Nil-3B through SMS if they have their mobile number registered on GST Portal. Even if the mobile number of authorized signatory is registered for more than one GSTIN still he/she can file Nil-3B for all the GSTINs.

Process of Filling of Nil GSTR-3B through SMS

  • From the registered mobile number authorized signatory have to send the following SMS to 14409:
    NIL(Space) 3B(Space) GSTIN (Space) Tax period in mm-yyyy.
    For example: NIL 3B 07ABIPS2294MSZ1 052020.
  • Taxpayer will receive the Verification code to confirm the filling of nil 3B. He/she has to send the verification on 14409 to confirm the filing as follows:
    CNF(Space) 3B( Space) 6-digit-verification code.
    For example: Let the verification code be 123456,then SMS should be as:
    CNF 3B 123456
  • A confirmation message with an ARN will be received for the successful l filling of NIL-3B for the month. In case of any query/help message to 14409
    Help (Space) 3B

Points to remember

  • If incorrect verification code has been provided 3 times during a day then GSTIN and mobile number combination for that particular day will be blocked for filling of Nil-3B through SMS only. You can file the same through SMS after 24 hours. However, you can file nil form-3B through online mode.
  • If the verification code expires send the SMS again in the desired format to receive the fresh verification code. Wait at least 5 min after generating fresh verification code.
  • Nil-3B filled through SMS can’t be revised for the following tax period.