The taxpayers registered under GST can now file GSTR 3B Nil Returns though SMS. This will reduce the load on the GSTN portal and give better user experience.
The taxpayers registered under GST can now file GSTR-3B Nil Returns though SMS. This will reduce the load on the GSTN portal and give better user experience. This is benefit about 22 lacs taxpayers and will reduce the dependency on the third parties. The same is notified from 8th June 2020 wide Notification No 44/2020 – Central Tax Dated 8th June 2020 and the CGST Rule are amended through Notification No 38/2020 – Central Tax Dated 5th May 2020
1.What is NIL GSTR – 3B mean?
Nil GSTR – 3B means
- The taxpayer has not made any outward supplies of goods or services or both
- The taxpayer has not made any supplies which are Nil Rate or Exempt or Non-GST Supplies
- Does not have any late fee or interest for the current month or late fee carried forwarded
- Do not have any tax liability for which tax has to be paid on reverse charge
- Does not have any other form of tax liability
2. Which class of taxpayers can avail this facility?
Filing of Nil GSTR – 3B return using SMS can be filed by the following category of taxpayers
- Normal taxpayers
- Casual taxpayers
- SEZ
- SEZ Developers
3.Are there any perquisites for filing of GSTR – 3B through SMS?
Yes, there are certain perquisites for filing of NIL Return through SMS and they are
- Authorized signatories phone number must be registered with GST Portal
- GSTR – 3B returns of the previous months are filed till date
- There is no pending payment of Late Fee, Interest or tax liability
- There are not GSTR – 3B Returns in Saved Status
4.Can the authorized signatory mobile number can be used for more than on registration number?
No, the authorized signatories’ number cannot be same for more than one taxpayer.
5.What should I do though I am the authorized signatory but my mobile number is that of Accountant or Tax Practitioner?
If that is the case, you should amend your contact number in the GST Portal through amendment of GST Registration Number.
6.What is the number to which SMS has to be sent for filing NIL return through SMS?
The SMS has to be sent to 14409
7.What is the message format for sending the SMS for filing of Nil GSTR – 3B?
The message has to be sent in the following format from the registered mobile number
Nil <3B>
Example: Nil 3B 26AAAAA1111AAA1 06/2020
8.Will I get any validation message on sending the NIL return filing message?
Yes, you will get a validation message on sending the Nil return filing message. It is 4 digit number.
9.What is to be done with the validation message received and what the format of sending the same?
The validation message has to be sent again to 14409
CNF 3B XXXX
10.Will I get any confirmation message once I send the validation message?
Yes, a confirmation message will be received along with the ARN number once the validation number is sent to 14409.
11.From which month I can use SMS facility to file GSTR – 3B Nil return through SMS?
The same can be used from the month of May 2020 as the effective date given in the Notification No 44/2020 – Central Tax dated 8th June 2020
12.What are the error messages and resolutions while filing Nil Return through SMS?
| Sr No | Error/Information message | Error/ Information Description | Solution |
| 1 | Invalid input. For Help, please SMS HELP E.g. Help for Nil filing GSTR3B send HELP 3B. Send to 14409 | This message is received when the Keyword (NIL, CNF or HELP)is not as per standard format i.e. there is an issue with keyword NIL, CNF or HELP. | Once you receive this message, you need to send the message in correct format for keyword NIL, CNF or HELP, as given below. NIL spacespacespace CNF spacespace |
| 2 | Request failed. Incorrect message format. Retry as: NIL To file NIL 3B for Mar 2020:NIL 3B 07CQZCD1111I4Z7 032020 Send to 14409 | This message is received when message contents sent for filing NIL Form GSTR-3B are not as per standard format, like: a. GSTIN structure; orb. Return period; orc. Return type is not correct | Once you receive this message, you need to send NIL message again as per below format: NIL spacespacespace And send it with correct GSTIN Structure, Return Period or Return Type. |
| 3 | Request failed. Mobile number not registered for 11AAAAA1111A1AA.Please retry with registered mobile number or update mobile number on GST Portal. | This message is received when Mobile number is not registered as authorized signatory for that particular GSTIN. | Once you receive this message, you need to send SMS from registered mobile number of the authorized signatory of that particular GSTIN. |
| 4 | Request failed. Same mobile number is registered for multiple signatories of 11AAAAA1111A1AA.Please retry post updating mobile number on GST portal. | This message is received when Mobile number is registered for more than one authorized signatory for that particular GSTIN. | Same mobile number can’t be used by multiple authorized signatories, for the requested GSTIN, for filing Nil Form GSTR-3B.In such scenario, you first need to update the mobile number the GST Portal, through non-core amendment process, by giving unique mobile number for every authorized signatory for that requested GSTIN. Note: Same mobile number can be used for filing Nil Form GSTR-3B for other GSTINs. of the authorized signatory on |
| 5 | Request failed. Invalid GSTIN. Please retry with valid GSTIN as below: To file NIL return for Mar 2020:NIL 3B 07CQZCD1111I4Z7 032020. Send to 14409. | This message is received when GSTIN format is correct, but GSTIN is not registered on the GST Portal. | Once you receive this message, you need to send SMS with valid GSTIN, which is registered on the GST Portal. |
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