Form GSTR-3B can be filed as a nil return if there are no outward supplies as well as liability (including reverse charge liability) in the month, for which the return is being filed for. This form can be filed nil, in both online mode and in offline mode (by SMS).
Nil Form GSTR-3B for a tax period can be filed, if you:
Have NOT made any Outward Supply and
Do NOT have any reverse charge liability
Do NOT intend to take any Input tax credit and
Do NOT have any Liability for that particular or earlier Tax Period.
For example, if your answer to any of below questions is in affirmative, your GSTR-3B return for a particular tax period will not be a nil return:
1. Have you made any supply of goods/services (including nil rated, exempt and non-GST supplies) or received any supplies liable to reverse charge or exempt, nil rated and non-GST inward supplies during this tax period?
2. Have you made any inter-state supplies to unregistered persons, composition taxable persons or UIN holders?
3. Do you intend to reverse Input Tax Credit (ITC)?
4. Do you have any interest or late fee (including carry forward late-fee) liability to be paid?
5. Do you have any tax liability, due to Form GST TRAN-1?
6. Any other liability which is liable to be paid by you, while filing your return?
Filing of Form GSTR-3B is mandatory for all normal and casual taxpayers, even if there is no business activity in any particular tax period. So, for such tax period(s), the return can be filed as NIL (if all conditions for filing Nil return is satisfied).
A taxpayer may file Nil Form GSTR-3B, anytime on or after the 1st of the subsequent month for which the return is being filed for.
For example, for the month of April 2020, nil return can be filed only on or after 1st May 2020.
Yes, you can file Nil Form GSTR-3B through SMS, instead of filing it through online mode on GST Portal.
Any taxpayer who fulfills the below conditions, are eligible to file Nil Form GSTR-3B, through SMS:
Taxpayer must be registered as Normal taxpayer/ Casual taxpayer/ SEZ Unit / SEZ Developer and must have a valid GSTIN.
Authorized signatory and his/ her phone number must be registered on the GST Portal.
There is no pending liability of previous period tax, interest or late fee while filing Nil Form GSTR-3B.
All GSTR-3B return of previous tax periods must be filed.
There must not be any data in saved stage, in online version of Form GSTR-3B, on the GST Portal.
All the authorized representatives, for a particular GSTIN, are allowed to file Nil Form GSTR-3B through SMS.
Note:
If more than one Authorized Signatories/ Representatives have the same mobile number registered on the GST Portal, such Authorized Signatories cannot file Nil Form GSTR-3B through SMS. In such scenario, Authorized Signatory first need to update their mobile number on the GST Portal, through non-core amendment process, by giving unique mobile number for every authorized signatory for that requested GSTIN.
Other Authorized Signatories/ Representatives with unique mobile number registered on the GST Portal, can file Nil Form GSTR-3B through SMS.
Yes, you can file Nil Form GSTR-3B, through SMS for all GSTINs, for whom you are an Authorized Signatory, from the same mobile number.
In case, your Authorized Signatories have been reset by the Tax Official, you need to first reactivate your User ID by navigating to GST Portal > Login > here link. Click here to know more about it.
Post reactivating your User ID, you can file Nil Form GSTR-3B through SMS.
You need to send SMS in below format to get help related to filing Nil Form GSTR-3B through SMS:
SMS Format: HELP space<Return Type>
Example: HELP 3B
To file Nil Form GSTR-3B through SMS, follow the below mentioned steps. Let's take an example that you need to file Nil Form GSTR-3B through SMS for a GSTIN 33AACCA1121EAZE for tax period (monthly filer) February 2020.
S.No. |
Step-List |
SMS Format |
Example |
| 1. | Send SMS to 14409 number to file Nil Form GSTR-3B. |
NIL space<Return Type>space<GSTIN>space<Return Period> |
NIL 3B 07AQDPP8277H8Z6 022019 |
| 2. | After receiving the SMS, GST Portal will check for the validations. Note:
Note: Verification Code is usable only once and will expire within 30 minutes. Please do not share this with anyone. |
|
|
| 3. | Send SMS again on the same number 14409 with Verification Code (For Example: Verification Code received here is 107543) to confirm filing of Nil Form GSTR-3B. Note: Taxpayers are required to compose a new text message to 14409. |
CNF space<Return Type>space<Code> |
CNF 3B 107543 |
| 4 | After successful validation of “Verification Code", GST Portal will send back ARN to same mobile number and on registered e-mail ID of the taxpayer to intimate successful Nil filing of Form GSTR-3B . |
|
You cannot file Nil Form GSTR-3B through SMS, for the tax period, for which you have saved data/summary on the GST Portal. It means that if you have some saved data in your Form GSTR-3B, on GST Portal, you need to continue filing of your Form GSTR-3B through online mode on GST Portal.
There is no difference in filing Nil Form GSTR-3B and Form GSTR-1 through SMS except the return type format.
Return type format for Form GSTR-3B is 3B and for Form GSTR-1 is R1.
Send SMS to 14409 for |
Filing Form GSTR-1 |
Filing Form GSTR-3B |
Getting Help Assistance |
Help R1 |
Help 3B |
Filing Nil Return |
Monthly Filing - NIL R1 07AQDPP8277H8Z6 042020 Quarterly Filing - NIL R1 07AQDPP8277H8Z6 062020
|
NIL 3B 07AQDPP8277H8Z6 042020
|
Sending Verification Code |
CNF R1 324961 |
CNF 3B 324961 |
For help on filing Nil Form GSTR-1 by SMS, click here.
Verification Code is valid for 30 minutes.
Verification Code consists of 6 numeric digits only.
No, Verification Code is usable only once.
No, SMS text is not case sensitive.
In case, incorrect Verification Code is provided, more than three times during a day, the GSTIN and Mobile number combination for that particular day, will be blocked for filing of Nil Form GSTR-3B through SMS ONLY. You can try filing Nil Form GSTR-3B, through SMS, after 24 hours. However, you can login to the GST Portal to continue filing of Nil Form GSTR-3B, through online mode.
It is possible that your Verification Code has expired. You can send the SMS again, in the desired format, to receive a new Verification Code. Please wait for at least 5 minutes after generating any new Verification Code.
Note: When you generate fresh Verification Code, previous Verification Code becomes invalid. In such case, you will have to provide new Verification Code to file Nil Form GSTR-3B through SMS.
After successful filing of Nil Form GSTR-3B, through SMS:
ARN will get generated.
The status of Form GSTR-3B is changed to Filed on GST Portal.
An SMS and e-mail will be sent to the e-mail and mobile number of the primary authorized signatory.
In case, sender is authorized signatory, SMS will be sent to his/her mobile number also.
Once you have filed Nil Form GSTR-3B through SMS, you do not need to login to the GST Portal again to file Nil Form GSTR-3B. After successful filing of Nil Form GSTR-3B, through SMS, the status of Form GSTR-3B is changed to Filed on GST Portal.
No, you cannot revise filed Nil Form GSTR-3B, for the requested tax period, after filing it through SMS.
Navigate to Services > Returns > Track Return Status option to track the status of your filed Form GSTR-3B return on the GST Portal.
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