In a significant move towards taxpayer facilitation, the Government recently allowed the filing of NIL GST monthly return in FORM GSTR-3B through SMS. The government says this would substantially improve ease of GST compliance for over 22 lakh registered taxpayers who had to otherwise log onto 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. Here is step-by-step guide:-

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The procedure to file Nil returns by SMS is as follows: -

Step 1:

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 for 09XXXXXXXXXXXZC for period 052020. Code validity 30 min.

Step 2:

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.

Step 3: (In case of help)

Need help?

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

How to check the status of the returns filed?

The status of the returns filed can be tracked on the GST Portal by logging in to GSTIN account and navigating to Services>Returns>Track Return Status.

For this purpose, the functionality of filing NIL FORM GSTR-3B through SMS has been made available on the GSTN portal with immediate effect.