26/07/2021
Now file your nil GST Return through SMS.👍
GSTR 3B/GSTR 1/CMP 08 through SMS shall include furnishing of the said return or the details of outward supplies or statement - through a short messaging service using the registered mobile number and - the said return or the details of outward supplies or statement shall be verified by a registered mobile number based One Time Password facility.
Process of filing Nil GSTR 3B/GSTR 1/CMP 08 through SMS:
1. Send a SMS to 14409 from registered Mobile Number as
2. NIL3BGSTINTax period.
3. Now 6-digit code will be received
4. Type CNF3BCode, Send a SMS to 14409
5. ARN shall be received on the registered mobile no
And you done with your filing GST return.
For example:
Suppose we have to file a GSTR 3B for the month of July 2021. Let’s take a GSTIN 29ABCDE1234F1Z2 (imaginary number) and Tax period JULY 2021 (072021). This SMS can be sent through any type of mobile either smart phone or normal feature phone.
Now. Type;
NIL 3B 29ABCDE1234F1Z2 072021
and send to 14409. After that you will received a 6 digit code for confirmation purpose. ( say 6 digit code is 123456 ). Once you receive the code then again type;
CNF 3B 123456
Send to 14409. After that you will receive ARN on the registered mobile number.
Now lets see who all are eligible to avail the above said option. Yes, First of all, this is an option to registered person , where they can file their NIL return either through SMS or portal. IF anyone wish to use this option then one of the below condition should be satisfied:
Condition:
1. Return can be furnished through SMS using the registered mobile number.
2. for a registered person - who is required to furnish
i) a Nil return either u/s 39 in FORM GSTR-3B for a tax period or
ii) a Nil details of outward supplies u/s 37 in FORM GSTR-1 for a tax period or
iii) a Nil statement in FORM GST CMP-08 for a tax period,
What is meaning of NIL return ?
Nil return means a return with no entry in all the tables of GSTR 3B/1/CMP 08 Explanation. - For the purpose of this rule, a Nil return or Nil details of outward supplies or Nil statement - shall mean
a return under section 39 or
details of outward supplies under section 37 or
statement under rule 62,
for a tax period that has nil or no entry in all the Tables in FORM GSTR-3B or FORM GSTR-1 or FORM GST CMP-08, as the case may be.
