SMS Returns Accepted for Nil Return under GSTR-3B from 8 June 2020

To ease compliance, the Finance Ministry on Monday rolled out an SMS (short messaging service) facility for assessees filing ‘Nil’ GST monthly returns. This is expected to benefit nearly 22 lakh assesses.

As on date, everyone has to log into the GSTN portal for filing the return. Now, for some specified ones, it will be possible with SMS through registered mobile number.

A new section (67A) has been inserted in GST rules to implement the new system. It says: “….for a registered person who is required to furnish a Nil return under section 39 in FORM GSTR-3B for a tax period, any reference to electronic furnishing shall include furnishing of the said return through a short messaging service using the registered mobile number and the said return shall be verified by a registered mobile number based One Time Password facility. For the purpose of this rule, a Nil return shall mean a return under Section 39 for a tax period that has nil or no entry in all the Tables in FORM GSTR-3B.

Commenting on the new system MS Mani, Partner at Deloitte India said: “Filing nil returns through an SMS would significantly help smaller businesses as they now focus on businesses revival and would improve the ease of doing better.”

Self declaration

Barring those in composition scheme, every GST assessee has to file a monthly return through FORM GSTR 3B, which is a monthly self-declaration regarding actual tax paid. Under the law, if not filed within the stipulated date, there will be penalty of ₹50 per day, if the assessee has any tax liability due and ₹20 per day in case of Nil liability. In case of tax due, interest at the rate of 18 per cent to be levied.

Many of the assesses have Nil liability, but since they continue to be registered, they are required to file the return and fill so many columns. Now, things will change for them. In a statement, the Finance Ministry said that the functionality of filing Nil FORM GSTR-3B through SMS has been made available on the GSTN portal with immediate effect. The status of the returns so filed can be tracked on the GST Portal by logging in to GSTIN account and navigating to Services>Returns>Track Return Status.

An assessee with NIL liability can initiate the filing by sending a SMS to 14409.

Government Rolls Out Facility of Filing of NIL GST Return through SMS

[Ministry of Finance Press Release/08.06.2020]

In a significant move towards taxpayer facilitation, the Government has today onwards allowed filing of NIL GST monthly return in FORM GSTR-3B through SMS. This would substantially improve ease of GST compliance for over 22 lakh registered taxpayers who had to otherwise log into their account on the common portal and then file their returns every month. Now, these taxpayers with NIL liability need not log on to the GST Portal and may file their NIL returns through a SMS.

2. For this purpose, the functionality of filing Nil FORM GSTR-3B through SMS has been made available on the GSTN portal with immediate effect. The status of the returns so filed can be tracked on the GST Portal by logging in to GSTIN account and navigating to Services>Returns>Track Return Status. The procedure to file Nil returns by SMS is as follows: -

Step	SMS to 14409	Receive from VD-GSTIND
Initiate Nil Filing	NIL<space>3B<space>GSTIN<space>Tax period Ex. NIL 3B 09XXXXXXXXXXXZC 052020	123456 is the CODE for Nil filing of GSTR3B for09XXXXXXXXXXXZC for period 052020. Code validity 30 min.
Confirming Nil Filing	CNF <space>3B<space>Code Ex. CNF 3B 123456	Your, 09XXXXXXXXXXXZC, GSTR3B for 052020 is filed successfully and acknowledged vide ARN is AA070219000384. Please use this ARN to track the status of your return.
For Help, anytime	HELP<Space>3B Ex. Help 3B	To file NIL return of GSTIN for Mar 2020: NIL 3B 07CQZCD1111I4Z7 032020 To confirm Nil filing: CNF 3B CODE More details www.gst.gov.in