GST-n-You Contest 2020: Ahmedabad youth wins Rs 1L prize in GSTN contest 07/12/2020

Press Release
07.12.2020

GST-n-You: A Young Engg. Grad from Ahmedabad
Won Rs.1 lakh cash prize in the GSTN’s Contest

 New Delhi: A young computer engineering graduate of 23 years Sh. Viraj R. Raval of Ahmedabad has won a cash prize of Rs. One lakh as the first prize for his video “Benefits of Registering the Business under GST” in the GST-n-You, a creativity contest organised by GSTN to further highlight the significance of benefits of GST to the taxpayers, trade, industry and businesses, and common people besides encouraging information dissemination on the GST related issues through people‟s participation and their creative aptitude.

Out of the 223 entries for GST-n-You, the contest which was open from 15th Sept to 15th Oct 2020, a total of 16 participants were adjudged as the winners under three prize categories. Four entries have been selected for the Second prize of Rs 50,000/- each and the winners in this category are Sh. Arun Vijayan of Thiruvananthapuram for his video on „Benefits of GST for Taxpayers and Consumers‟, Sh. GautamMahanti of NaviMumbai for his creative graphic „Benefit of e-Invoice and SMS based EWB generation‟, Sh. Shubham Jaiswal of Kanpur for his video „Benefits of GST for Taxpayers‟, and Ms. Hensi Shah of Anjar in Kachchh for her video „Basic Concepts of Refund on Inverted Duty Structure‟. Besides these, 11 other participants have been selected for the third position and have won a cash prize of Rs. 10,000/- each. (Click for Complete list of winners)

Apart from these 16 cash prize winners, 14 more participants have been selected for the Certificate of Appreciation for their creativity and originality. The results along with the awarded entries of participants have been uploaded on the GSTN portal. The Awarded Entries of the contest GST-n-You are also uploaded on the YouTube channel of GSTN for the information dissemination to the taxpayers and other stakeholders besides public at large. However, these videos/creatives, etc. on the YouTube channel of GSTN are meant only for general information/guidance purposes. Such IEC material displayed here do not serve any legal purposes. (View all winning entries)

Due to Covid condition, the GSTN do not intend to organise any function to distribute the prizes to the winners. All the cash prizes will be given to the winners directly into their bank accounts and their certificates will reach them physically by Speed Post.

It may be recalled that GSTN provides IT infrastructure and services to the Central and State Governments, taxpayers and other stakeholders for implementation of the Goods and Services Tax (GST).

URLs:

  1. https://www.gst.gov.in/newsandupdates/read/422
  2. https://bit.ly/gst-n-you-contest

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INPDF:https://tutorial.gst.gov.in/downloads/pressrelease/others/GSTnYouContest2020.pdf

NIL filing facility of Composition Taxpayers through SMS 27/10/2020

Press Release

Composition Taxpayers can now file NIL statement through SMS GSTN deploys the functionality

  • About 20% of 17.11 lakh Composition taxpayers who file NIL statement to benefit the facility
  • Facility of filing NIL GSTR-3B and NIL GSTR-1 through SMS has already been provided
  • Taxpayers are advised to send SMS in the prescribed format to avail the benefits

 New Delhi, 26th October 2020: Goods and Services Tax Network (GSTN), the IT backbone of GST system, has launched the facility of filing of NIL statement for Composition Taxpayers. With this, Composition taxpayers can now file NIL statement in Form GST CMP-08 through SMS and without logging in to the GST portal. CMP-08 is a quarterly statement of self-assessed tax to be submitted by Composition Taxpayers.

The facility of filing NIL statement on GST portal will remain available to the taxpayers. As per GSTN statistics, a total of 17.11 lakh are registered under the Composition Scheme out of which about 20% (3.5 lakh) taxpayers who do NIL filing would be benefitted with this facility.

How to file Nil Form GST CMP-08 through SMS: (Watch Video) 

  • Send SMS NIL <space>C8<space>GSTIN<space>Return Period to 14409. For example for NIL Filing for Tax Period Apr-Jun 2020: NIL C8 07AXXXXXXXXXXZ6 062020
  • After sending the SMS, the taxpayer will receive a six-digit verification code through SMS. Send SMS again on the same number 14409 with Verification Code to confirm filing of Nil Form CMP-08. For Example: If Verification Code received here is 324961, it should be sent as CNF<space>C8<space> Verification Code.(CNF C8 324961).
  • After successful validation of Verification Code, GST Portal will send back Application Reference Number (ARN) to same mobile number and on registered e-mail ID of the taxpayer to intimate successful Nil filing of Form GST CMP-08.
  • Subsequent to the successful filing of Nil Form CMP-08, through SMS, the status of Form CMP-08 is changed to Filed on GST Portal. The taxpayer can visit the portal and check
  • It should be noted if the sequence of the message is incomplete or incorrect or not according to the format, filing will be unsuccessful. Hence, taxpayers are advised to file NIL CMP-08 or any other NIL return through SMS in the prescribed format

The facility to file NIL GSTR-3B (Monthly summary return filed by Normal taxpayers) and NIL GSTR-1, (Monthly or quarterly return filed by Normal taxpayers to disclose their outward supplies along with their tax liability) has already been provided to the taxpayers. With the extension of this facility to the Composition Taxpayers, now over 35 lakhs taxpayers can NIL returns offline through SMS.

For more details, click: https://tutorial.gst.gov.in/userguide/returns/index.htm#t=FAQs_SMS.htm

 About GSTN:

Goods and Services Tax Network (GSTN) is a Section 8 (under new companies Act, not for profit companies are governed under section 8), non-government, private limited company. Instituted in March 2013, the Company has been set up primarily to provide IT infrastructure and services to the Central and State Governments, taxpayers and other stakeholders for implementation of the Goods and Services Tax (GST).

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INPDF:https://tutorial.gst.gov.in/downloads/pressrelease/return/NIlfilingfacilityofCompositionTaxpayersthroughsms.pdf

New enhancement allows downloading E-Way bills for one month period in one go 18/09/2020

PRESS RELEASE

New enhancement allows downloading E-Way bills for one month period in one go

  • The facility was earlier available for the period of 5-days
  • User can download E-way bill using the Reports tab in E-way bill portal
  • The facility is aimed to provide relief to taxpayers and transporters

New Delhi, 18th September 2020: E-way bill, a document, which is generated for the movement of goods, can now be downloaded for the last one month period with a single click. This facility has been made available on the Eway bill portal run by National Informatics Centre (NIC).Till recently, the taxpayers or transporters could download e-waybills generated by them for a limited period of 5-days interval. This was causing hardship as the taxpayers had to download the e-waybills multiple times in amonth. Suggestions were received from taxpayers to increase the number of days for which E-way bills could be downloaded.

Keeping in view the demand of taxpayers, the system has been enhanced to enable the download of e- waybills for a longer period, that is, for one month. Taxpayers can now make use of this facility to download the e-waybills in excel format and use in their systems. This facility is presently available daily between 8 AM to 12 noon so as to ensure that performance of the e-way system is not impacted for regular activities of the e-way bill system.

Transporters can continue using the same path as they were doing before for downloading of E-way bills, i.e.

Visit E-way bill portal ( https://ewaybillgst.gov.in/) >> Fill login credentials >> Go the Reports tab >> Download E-way bills from My E-way bill Report.

E-way bill is required to be generated by a registered GST taxpayer for the movement of goods if the value of the consignment is more than Rs. 50,000 for inter-state movement. For intra-state movement, limits vary from state to state.

E-Way bill generations over the months in 2020 (up to 13th Sep 2020)

It is notable that the e-waybill system has been running smoothly from April 2018 and generating 5+ Crores of e-waybills on monthly average. The lockdown period between April-May 2020 saw a major slump in the e-waybills generation indicating non-movement of goods. However, from the month of June-2020 the number of e-waybills is gradually picking up and it has reached the normal number of e- way bill generation during this month.

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INPDF:https://tutorial.gst.gov.in/downloads/pressrelease/eway/newenhancemen%20allowsdownloadinge-waybill.pdf

Two major enhancements on GST Portal to make monthly return filing easier 14/09/2020

Press Release

Two major enhancements on GST Portal to make monthly return filing easier

  • GSTN deployed two major functionalities in view of the simplifying GSTR-3B filing
  • System will compute liability and Input tax credit availability for the filer
  • 03 crore normal taxpayers are required to file monthly tax return, GSTR-3B

 

New Delhi, 13thSeptember 2020: The filing of the monthly return for normal taxpayers is going to be a far better experience from this month onwards. Thanks to the enhancements made by GSTN in form of linking of returns which is aimed to simplify the filing process of GSTR-3B. Usually, the taxpayers face two main issues while filing their GSTR-3B which are

related to their liability and Input Tax Credit (ITC). Till now, taxpayers had to do a lot of

exercises to compute these two data. Now, this job will be completed by the system itself through two important functionalities.

  1. System to compute liability for filing of GSTR-3B: Just after the filing monthly GSTR-1, the outward supply statement, the system will compute liabilities along with the break-up and will make it available as a PDF document on the GSTR-3B dashboard of the This

data can be used for filing of GSTR-3B for August 2020 and onward after reconciliation.

Currently, this facility is available for monthly GSTR-1 filers. For quarterly filers of GSTR-1, this functionality will come in next few months. Watch Video

2.   Auto-drafted Input Tax Credit statement: In this enhancement, system will auto-generate the invoice-wise ITC statement based on information furnished by the suppliers of the taxpayer. It essentially means that the taxpayer can know how much ITC is available for the month. A new form GSTR-2B has been launched for this purpose which is, unlike GSTR- 2Aa static statement and will be made available for each month on the 12th day of the succeeding month. Watch video

The linking of returns is expected to give GSTN a big edge in curbing under-reporting of liability and over-reporting of ITC which has been a major concern for the Government. Once taxpayers get used to these two statements, the data from them will start automatically start flowing into GSTR-3B. In other words, GSTN will auto-populate the GSTR-3B return of the taxpayers.

 About GSTN:

Goods and Services Tax Network (GSTN) is a Section 8 (under new companies Act, not for profit companies are governed under section 8), non-government, private limited company. Instituted in March 2013, the Company has been set up primarily to provide IT infrastructure and services to the Central and State Governments, taxpayers and other stakeholders for implementation of the Goods and Services Tax (GST).

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INPDF:https://tutorial.gst.gov.in/downloads/pressrelease/return/twomajorenhancementsongstportal.pdf

Know the Input Tax Credit eligibility at invoice level while filing GSTR-9 18/08/2020

Press Release

 GSTN enables taxpayers to know Input Tax Credit eligibility at invoice level while filing Annual Return

  • Taxpayers are enabled to download of invoices which account for ITC in Table 8A of Form GSTR-9, Annual Return
  • Reasons for non-inclusion of an invoice in ITC value can be found out (difference between GSTR-2A and GSTR-9 can be understood better)
  • GSTR-9 is an Annual Return mandated for Normal Taxpayers having turnover of over Rs. 2

New Delhi, 18thAugust 2020: Goods and Services Tax Network (GSTN), the IT backbone of GST system in India has rolled over an important functionality today which will help GST taxpayers know their exact eligibility of input tax credit (ITC) flowing in their Annual Return and thereby filing the annual return, i.e. GSTR-9 more conveniently.

Till now, the system used to compute eligible ITC based on suppliers’ GSTR-1 and due to the governing rules like those filed till last date etc, the break-up at invoice level was not provided. Taxpayers used to raise query on computation of ITC. To bring the entire computation to taxpayer by way of showing each and every invoice filed by the suppliers and showing eligibility against each, this functionality has been developed.

For this functionality, a new tab ‘Download Table-8A details’ has been introduced on the GSTR-9 dashboard of the GST portal from Financial Year 2018-19 onwards.

How will this functionality help taxpayers?

  • It’s a major relief for Annual Return filers who used to report that figures of Input Tax Credit (ITC), as pre- populated in Table-8A of Form GSTR-9, do not match with the figures as appearing in their Form GSTR-2A (Form GSTR-2A is a dynamic form which shows saved as well as filed invoices of suppliers. Even those invoices filed after last day for inclusion in Annual Returns, are also shown in GSTR-2A. Such invoices are not eligible for being counted for ITC).
  • The taxpayers will now be able to know their ITC at the invoice level and reconcile the values appearing in Table-8A of Form GSTR-9 while filing their annual
  • It will facilitate taxpayers to download document-wise details of Table-8A of Form GSTR-9, from the GST portal in excel format and view the entire Table-8A to know eligibility against each

 

  • The excel document has 5 sheets contain the following information:

 

Sheet 1 Sheet 2 Sheet 3 Sheet 4 Sheet 5
Instructions on

how to use the functionality

B2B invoices

uploaded by suppliers

Data on B2B amendments Details of Credit/Debit Note Amendments to Credit/Debit Notes

Invoice not eligible for ITC! Know why?

 

In case the invoice is not found eligible for ITC, reasons are given against the same, as depicted in the table below. This is available in first sheet of excel downloaded from the portal.

 

Reason Details of the reason
Reverse charge document When the supplier has filed the document in GSTR-1 indicating the supply

as reverse charge.

POS lies in supplier’s State When the supplier’s State code and POS lie in the same State, but

recipient’s State is different.

GSTIN is amended When the supplier has amended the GSTIN, Credit shall be available to

amended GSTIN only.

Taxpayer opted for composition

scheme

When the document date is during the period when supplier was under the

composition scheme.

Invoice date is after supplier’s

cancellation date

When the document date is after the effective date of cancellation of

supplier.

 

Apart from this, there could be one more scenario wherein the taxpayer will not be able to avail ITC while filing of Annual Return GSTR-9. If the supplier has filed GSTR-1 or GSTR-5 after the cut-off date, it will not be considered for availability of ITC, though the ITC details might be showing in his GSTR-2A. The cut-off date, for FY-2018-19, is 31st October 2019.

 

Scenario Reason
ITC showing in GSTR-2A but not available in Table-8A of

GSTR-9 for FY 2018-19

Check if your supplier has filed GSTR-1 or GSTR-5 after the cut-off date, 31st October 2019.

 

The number of Normal Taxpayers stands at 1.03 crore out of which around 14 lakh taxpayers are mandated to file Annual Return GSTR-9 as their Annual Aggregate Turnover was more than Rs. 2 Crores.

 About GSTN:

Goods and Services Tax Network (GSTN) is a Section 8 (under new Companies Act, 2013 not for profit companies are governed under section 8), non-government, private limited company. Instituted in March 2013, the Company has been set up primarily to provide IT infrastructure and services to the Central and State Governments, taxpayers and other stakeholders for implementation of the Goods and Services Tax (GST).

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INPDF:https://tutorial.gst.gov.in/downloads/pressrelease/return/inputtaxcrediteligibility.pdf

Form GSTR-4 Annual Return made available on the GST portal 21/07/2020

Press Release

 Composition Taxpayers to file only one return in a year now,
Form GSTR-4 Annual Return made available on GST portal

  • More than 17 lakh composition taxpayers are liable to file the return
  • Last date to file Form GSTR-4 (Annual) for FY 2019-20 has been extended to 31st August 2020

New Delhi, 21stJuly 2020: GSTN has made Form GSTR-4 (Annual Return for Composition Taxpayers) available on the GST portal. This will enable 17 lakh Composition Taxpayers to file their returns on an annual basis with effect from FY 2019-20. Prior to this period, Composition Taxpayers were required to file their returns every quarter in form GSTR-4. While both are known as GSTR-4, the one for quarterly return for period 2018-19 is completely different from the Annual Form GSTR-4 applicable from FY 2019-20.

What has changed?

 

Period of tax Till FY 2018-19 After FY 2018-19
 

Quarter

Composition taxpayer has to file return on quarterly basis in Form GSTR-4 No need to file return on quarterly

basis. Only a statement is required to be filed in Form GST CMP-08.

Annual The annual return is optional for filing in Form GSTR-9A Annual return is required to be filed

in Form GSTR-4.

For Financial Year 2019-20, the due date of filing Form GSTR-4 Annual Return has been extended to 31st August 2020. For filing on the GST Portal, the taxpayer has to navigate as:

Login to your dashboard, click on Services>Returns>Annual Return>Select FY>Search>GSTR-4>FILE THE RETURN

For more details, please click: https://www.gst.gov.in/newsandupdates/read/391

About GSTN:

Goods and Services Tax Network (GSTN) is a Section 8 (under new Companies Act, 2013 not for profit companies are governed under section 8), non-government, private limited company. Instituted in March 2013, the Company has been set up primarily to provide IT infrastructure and services to the Central and State Governments, taxpayers and other stakeholders for implementation of the Goods and Services Tax (GST).

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INPDF:https://tutorial.gst.gov.in/downloads/pressrelease/return/gstr4annualreturn.pdf

Upsurge in E-way bills signals to green shoots in economy 04/07/2020

Press Release

Upsurge in E-way bills signals to green shoots in economy 

  • More than 4.27 crore E-Way Bills generated in June 2020 against average of 5.3 cr per month of pre-COVID period
  • Value of E-way bills generated in June is close to pre-lockdown figures
  • Unlock 2.0 set to witness a further surge

New Delhi, 5thJuly 2020: E-way bill generation data, one of the prominent indicators of economic activity has seen a tremendous recovery during the unlock 1.0. The E-way generation which used to be around 20 lakh a day, in regular times, had drastically come down after the enforcement of the lockdown. March 2020 witnessed the steepest fall in E-way bill generation plunging to a low of approximately 0.50 lakh on 25th March, the lowest figure on the first day of the nation-wide lockdown.

However, with the phase-wise relaxation announced by the Government, the trend had started moving upwards and after the Unlock 1.0, the e-way bill generation is nearing full recovery. June 30, the last day of Unlock 1.0 ended with the generation of18.32 lakhs e-way bills with a value of over Rs. 54,500 crore, which is the highest since the enforcement of the lockdown

E-way bill is required to be generated by a registered GST taxpayer for the movement of goods if the value of the consignment is more than Rs. 50,000 for inter-state movement. For intra-state movement, limits vary from state to state. Look at how the E-way bill generation witnessed a roller-coaster ride before, during and after the lockdown.

 

Period

Average no. of E- way bills generated Highest no. of E-way bills generated on a single day Lowest no. ofE-way bills generated on a single day
Before lockdown

(25th Jan to 24th March 2020)

18.49 Lakhs 25.19 Lakhs (29th Feb) 1.75 Lakhs (24th Mar)
Lockdown Phase 1 (25th Mar to 14th Apr) 1.72 Lakhs 2.55 Lakhs (14th Apr) 0.49 Lakhs (25th Mar)
Lockdown Phase 2 (15th Apr to 3rd May) 3.51 Lakhs 5.15 Lakhs (30th Apr) 1.58 Lakhs (19th Apr)
Lockdown Phase 3 (4th May to 14thMay) 6.75 Lakhs 8.78 Lakhs (14th May) 3.16 Lakhs (10th May)
Lockdown Phase 4 (15th May to 31st May) 9.84 Lakhs 13.68 Lakhs (30th May) 3.86 Lakhs (17th May)
Unlock 1.0

(1st June to 30th June)

14.26 Lakhs 18.32 Lakhs (30th June) 5.77 Lakhs (7thJune)

In a month on month comparison, April witnessed a sharp dip as the numbers reached 84.53 lakhs E-way bills having a total value of Rs. 3.90 lakh Crores. With the ease in restrictions, the number grew rapidly between May and June. The data substantiates that the Indian economy is gathering pace with the movement of goods rebounding close to pre-lockdown levels and goods and services tax (GST) collections rising sharply.

It is evident from the month on month comparison of generation of e-ways bills, both in terms of numbers and value that economic activities are on upswing and on road to recovery. The upwards trend means Unlock 2.0 is going to have more reasons to cheer.

As part of easing compliance burden, the e-way bill validity was extended to ensure the hassle-free movement of cargo which were stuck en-route during the lockdown.

Based on the current trend, it is expected that the cargo movement will further accelerate in the Unlock 2.0, which along with other indicators is a healthy sign of an early economic recovery and stability.

 About GSTN:

Goods and Services Tax Network (GSTN) is a Section 8 (under new companies Act, not for profit companies are governed under section 8), non-government, private limited company. Instituted in March 2013, the Company has been set up primarily to provide IT infrastructure and services to the Central and State Governments, taxpayers and other stakeholders for implementation of the Goods and Services Tax (GST).

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INPDF:https://tutorial.gst.gov.in/downloads/pressrelease/eway/upsurgeinewaybillssignals.pdf

Filing Nil Form GSTR-1 through SMS 01/07/2020

 Press Release

GSTN launches SMS facility for Nil Filing of GSTR-1, Appeals taxpayers to send SMS in the prescribed format 

  • 12 lakh Taxpayers would be benefitted
  • Facility of filing GSTR-3B through SMS has already been provided
  • Sending SMS in the prescribed format is necessary to avail facility: GSTN

New Delhi, 1st July 2020: Goods and Services Tax Network (GSTN), the technology backbone of GST system, has launched the facility of NIL filing of GSTR-1 through SMS. This will benefit approximately 12 lakh taxpayers who can now file their return without login to the GST portal. However, the facility to file return on the portal will also be available as usual. NIL return for the Form GSTR-1 can be filed on a monthly as well as quarterly basis. This is the back to back deployment of SMS facility for filing of NIL retun by GSTN within one month. Since 8th June 2020, taxpayers have already been enabled to file their GSTR-3B return through SMS.

How to file Nil GSTR-1 through SMS 
  • The Taxpayer has to SMS ‘NIL<space>R1<space>15 digitGSTIN<space> Tax period in MMYYYY format and send it to 14409 from the registered mobile number. For example, for filing a return for the month of April 2020, the taxpayer having GSTIN 09AXXXXXXXXXXZC should send, NIL R1 09AXXXXXXXXXXZC 042020 to 14409. If the return is filed for Apr-Jun 2020 quarter, the taxpayer should send NIL R1 09AXXXXXXXXXXZC
  • After sending the SMS, Taxpayer will receive a six-digit verificationcode through SMS. The taxpayer has to send another SMS CNF<space>R1<space>06 digit verification code to 14409. For example if the received verification code is 782503 then he will send: CNF R1 782503 to
  • The Taxpayer will finally receive a success message with Application Reference Number (ARN) indicating that NIL filing of GSTR-1 has been successful. The status of the filed return application can also be tracked on the GST Portal by logging into the GSTIN account and navigating to Services>Returns>Track Return Status. FORM GSTR-3B can also be filed as Nil by using the same steps as above and using 3B instead of

Mr. Prakash Kumar, CEO of GST Network (GSTN) said, “We strive to enable taxpayers to perform their tax-related activities on their own by making the process as simple as possible. Some common mistakes have been observed while typing and sending the SMS which eventually leads to the unsuccessful filing. We are trying to make taxpayers aware that filing should be done in the prescribed format only to avail the facility.”

The correct format for NIL filing of GSTR-1 is: NIL<space>R1<space>15 digit GSTIN<space> Tax period in MMYYYY. For example:NIL R1 09AXXXXXXXXXXZC 062020. If the sequence of the message is incomplete or incorrect or not according to the format, filing will be unsuccessful.

The filing of NILForm GSTR-1 can be done anytime on or after the 1st of the subsequent month or quarterfor which

the return is being filed. For example, for the m onth of June 2020, NIL return can be filed only on or after 1st July

2020 and for April-June 2020 Q uarter, it could be filed on or after 1st July 2020. More details on the eligibility and

procedure for filingNil GSTR-1 return can be found in the help section of the GST portal www.gst.gov.in.

 About GSTN:

Goods and Services Tax Network (GSTN) is a Section 8 (under new companies Act, not for profit companies are governed under section 8), non- government, private limited company. Instituted in March 2013, the Company has been set up primarily to provide IT infrastructure and services to the Central and State Governments, tax payers and other stakeholders for implementation of the Goods and Services Tax (GST).

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INPDF:https://tutorial.gst.gov.in/downloads/pressrelease/return/filingnilformgstr1throughsms.pdf

Filing NIL Form GSTR-3B through SMS 06/06/2020

Press Release
GSTN enables Nil Filing of GSTR-3B through SMS

  • Functionality deployed on GST portal
  • Over 20 Lakh Taxpayers are likely to be benefitted

New Delhi, 6th June 2020: In a significant move to ease GST compliance, The Goods and Services Tax Network (GSTN) has enabled the functionality to file ‘Nil’ GSTR-3B return for GST taxpayers by using SMS facility from their registered mobile numbers. Form GSTR-3B can be filed as a Nil return if there are no outward supplies as well as a liability (including reverse charge liability) in the month, for which the return is being filed for. Taxpayers will continue to have an option of filing a nil return through the online mode. This functionality is going to benefit nearly 20% of GST filers which amount to over 20 Lakh taxpayers who file Nil monthly return i.e. GSTR-3B.

How to file Nil GSTR-3B through SMS

The Taxpayer has to SMS ‘NIL<space>3B<space>GSTIN<space> Tax period in MMYYYY format and send it to 14409 from the registered mobile number. For example, for filing a return for the month of May 2020, the taxpayer having GSTIN 09AGBPS5577MSZCshould send, NIL 3B 09AGBPS5577MSZC 052020 to 14409.

After sending the SMS, Taxpayer will receive a six-digit verification code through SMS. The taxpayer will send another SMSCNF<space>3B<space>06 digit verification code to 14409. For example if the received verification code is 782503 then he will send: CNF 3B 782503 to 14409.

The Taxpayer will finally receive a success message with Application Reference Number (ARN) indicating that NIL filing of GSTR-3B has been successful. The status of the filed return application can also be tracked on the GST Portal by logging into the GSTIN account and navigating to Services>Returns>Track Return Status.

Mr. Prakash Kumar, CEO of GST Network (GSTN) said, “Over 1 crore taxpayers are supposed to file their monthly return GSTR-3B and around 20% fall under the category of ‘NIL’ return filers. The move is aimed at simplifying GST compliance for such businesses. Many of them get registered to be eligible for contracts from Government and other agencies but do not undertake any business regularly.”

Taxpayers can file Nil GSTR-3B through SMS if:

  • The taxpayer is registered as a Normal taxpayer/ Casual taxpayer/ SEZ Unit /SEZ Developer and has a valid
  • Authorized signatory and mobile number is registered on the GST
  • There is no pending liability of Tax, interest or late fee for previous
  • All previous GSTR 3B returns are duly
  • No data is in a saved stage in the online version of FORM GSTR-3B.

The filing of Nil FORM GSTR-3B can be done anytime on or after the 1st of the subsequent month for which the return is being filed for. For example, for the month of May 2020, NIL return can be filed only on or after 1st June 2020. All the authorized representatives for a particular GSTIN are allowed to file Nil Form GSTR-3B through SMS. More details on the eligibility and procedure for filing Nil GSTR-3B return can be found in the help section of the GST portal.

 About GSTN:

Goods and Services Tax Network (GSTN) is a Section 8 (under new companies Act, not for profit companies are governed under section 8), non-government, private limited company. Instituted in March 2013, the Company has been set up primarily to provide IT infrastructure and services to the Central and State Governments, tax payers and other stakeholders for implementation of the Goods and Services Tax (GST).

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INPDF:https://tutorial.gst.gov.in/downloads/pressrelease/return/filingnilformgstr3bthroughsms.pdf

Facility for registration of IRP/RPs made available on the GST Portal 30/05/2020

Press Release

GSTN enables New Registration functionality for Insolvency Resolution Professionals
New Delhi, 29thMay 2020: The Goods and Services Tax Network (GSTN) has enabled New Registration functionality on the GST portal for erstwhile registered entities who are now corporate debtors under the provisions of the Insolvency and Bankruptcy Code (IBC), 2016. This facility will benefit the companies which are undergoing the corporate insolvency resolution process and whose management affairs are being undertaken by Interim Resolution Professionals (IRP) or Resolution Professionals (RP).

To use this functionality, the appointed IRP/RP should choose the reason to obtain new registration in the drop-down menu as “Corporate Debtor undergoing the Corporate Insolvency Resolution Process by IRP/RP” while applying for registration on the GST portal.

The CBIC, in its notification no. 11/2020 dated 21st March 2020, had stated that the corporate debtors shall be liable to obtain new registration through IRP/RP. Accordingly, the IRP/RPs can apply for new registration on behalf of corporate debtors within 30days from their appointment or by 30th June 2020, whichever is later. The registration can be applied in each of the States/UTs where the corporate debtor was registered earlier.

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INPDF:https://tutorial.gst.gov.in/downloads/pressrelease/registration/registrationofirprps.pdf