Filing NIL Form GSTR-3B through SMS on GST Portal 08/06/2020

    1.  taxpayer may now file NIL Form GSTR-3B, through an SMS, apart from filing it through online mode, on GST Portal.

2To file NIL Form GSTR-3B through SMS, the taxpayer must fulfill the following conditions:

  • They must be registered as Normal taxpayer/ Casual taxpayer/ SEZ Unit / SEZ Developer.
  • They have valid GSTIN.
  • Phone number of Authorized signatory is registered on the GST Portal.
  • There is no pending tax liability for previous tax periods, interest or late fee.
  • All GSTR-3B returns for previous tax periods are filed.
  • No data should be in saved stage for Form GSTR-3B on the GST Portal, related to that respective month.
  • NIL Form GSTR-3B can be filed anytime on or after the 1st of the subsequent month for which the return is to be filed.

3NIL Form GSTR-3B for a tax period must be filed if the taxpayer:

  • Has NOT made any Outward Supply
  • 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 previous Tax Periods.

4All the authorized representatives, for a particular GSTIN can file NIL Form GSTR-3B through SMS.

A)If more than one authorized representative/ signatory have the same mobile number registered on the GST Portal, such SMS requests will not be accepted for filing NIL Form GSTR-3B

B).An SMS and e-mail will be sent on the e-mail and mobile number of the primary authorized signatory

C).In case, filer of NIL Form GSTR-3B is an authorized signatory, SMS will be sent to his/her mobile number also.

5Taxpayer can file NIL Form GSTR-3B, through SMS for all GSTINs, for whom they are an Authorized Signatory, using same mobile number

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IN PDF:-https://services.gst.gov.in/services/advisoryandreleases/read

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