New GST rules coming into effect
Representative photo. Image credit - The Financial Express

The Centre on Monday rolled out the facility for filing of NIL GST monthly return in FORM GSTR-3B through SMS.

“In a significant move towards taxpayer facilitation, the Government has today onwards allowed filing of NIL GST monthly return in FORM GSTR-3B through SMS,” the Ministry of Finance said in a statement.

“This would substantially improve ease of GST compliance for over 22 lakh registered taxpayers who had to otherwise log into their account on the common portal and then file their returns every month,” it added.

Now, these taxpayers with NIL liability need not log on to the GST Portal and may file their NIL returns through a SMS, the statement said.

The functionality of filing Nil FORM GSTR-3B through SMS has been made available on the GSTN portal with immediate effect.

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

To initiate NIL GST filing, one should SMS in the following format- NIL<space>3B<space>GSTIN<space>Tax period and send to number 14409(Example : NIL 3B 09XXXXXXXXXXXZC 052020 ).

One will then receive a response message from VD-GSTIND (Example :123456 is the CODE for Nil filing of GSTR3B for09XXXXXXXXXXXZC for period 052020. Code validity 30 min).

One can then confirm the Nil GST filing by replying – CNF <space>3B<space>Code (received from VD GSTIND) – and sending it back to the same number 14409. (Example: Type CNF 3B 123456 and send to 14409).

A confirmation message will then be received.(Example : 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.)

For any help, you can SMS HELP<Space>3B  to 14409.