CBIC procedure for SMS filing of Nil GSTR-3B from 8th June 2020

CBIC notifies 8th June 2020 as the appointed date from which provisions of newly inserted CGST Rule 67A on Manner of furnishing a nil return in FORM GSTR-3B by SMS, shall be effective. Also, Govt. has prescribed the step-wise procedure for filing of Nil GSTR-3B using SMS facility.

It may be noted that ‘Nil GSTR-3B’ means a return under section 39 for a tax period that has nil or no entry in all the Tables of FORM GSTR-3B. Further, as per newly inserted CGST Rule 67A, any reference to e-filing of Nil GSTR-3B by a registered person u/s 39 shall include furnishing of the said return through a short messaging service (SMS) facility using the registered mobile number.

A taxpayer may now file NIL Form GSTR-3B, through an SMS, apart from filing it through online mode, on GST Portal. To file NIL Form GSTR-3B through SMS, the taxpayer must fulfill following conditions:
i) They must be registered as Normal taxpayer/ Casual taxpayer/ SEZ Unit/ SEZ Developer;
ii) They have valid GSTIN;
iii) Phone number of Authorized signatory is registered on the GST Portal;
iv) There is no pending tax liability for previous tax periods, interest or late fee;
v) All GSTR-3B returns for previous tax periods are filed;
vi) No data should be in saved stage for Form GSTR-3B on the GST Portal, related to that respective month; and
vii) 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.

NIL Form GSTR-3B for a tax period must be filed if the taxpayer:
i) Has NOT made any Outward Suppl;
ii) Do NOT have any reverse charge liability;
iii) Do NOT intend to take any Input tax credit; and
iv) Do NOT have any liability for that particular or previous Tax Periods.

All the authorized representatives, for a particular GSTIN can file NIL Form GSTR-3B through SMS:
i) 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.
ii) An SMS and e-mail will be sent on the e-mail and mobile number of the primary authorized signatory.
iii) In case, filer of NIL Form GSTR-3B is an authorized signatory, SMS will be sent to his/her mobile number also.

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

SMS filing of Nil GSTR-3B from 8th June 2020: CBIC Notification 44/2020 Central Tax dt. 8th June 2020

G.S.R. 357(E).- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with rule 3 of the Central Goods and Services Tax (Fifth Amendment) Rules, 2020 (hereinafter referred to as the rules), made vide notification No. 38/2020 – Central Tax, dated the 5th May, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 272(E), dated the 5th May, 2020, the Government, hereby appoints the 8th day of June, 2020, as the date from which the said provisions of the rules, shall come into force.

Ministry of Finance (GOI) Press Release dt. 8 June

Government rolls out facility of filing of NIL GST Return 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. 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. Now, these taxpayers with NIL liability need not log on to the GST Portal and may file their NIL returns through a SMS.

2. For this purpose, 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 procedure to file Nil returns by SMS is as follows:-

Initiate Nil Filing
NIL<space>3B<space>GSTIN<space>Tax period
123456 is the CODE for Nil filing of GSTR3B for 09XXXXXXXXXXXZC for period052020. Code validity 30 min.
Confirming Nil Filing
CNF <space>3B<space>Code
Ex. CNF 3B 123456
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 Help, anytime
Ex. Help 3B
To file NIL return of GSTIN for Mar 2020: NIL 3B 07CQZCD1111I4Z7 032020
To confirm Nil filing: CNF 3B CODE
More details www.gst.gov.in

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