- 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