Filing NIL Form GSTR-1 through SMS on GST Portal

Filing NIL Form GSTR-1 through SMS on GST Portal

Notification No. 58/2020 Central Tax dated 1 st July 2020;
Rule 67A of CGST Rules 2017

Manner of furnishing of GSTR-1 by short messaging service facility:

NIL details of outward supplies under section 37 in GSTR-1 can be filled through short messaging service SMS) For this, Rule 67A substituted in CGST Rules, 2017 vide Notification No. 58/2020 Central Tax dated 1st July 2020

Explanation – For the purpose of this rule, a Nil return or Nil details of outward supplies shall mean a return under section 39 or details of outward supplies under section 37 for a tax period that has nil or no entry in all the Tables in FORM GSTR-3B or FORM GSTR-1 as the case may be.

Notification No. 58/2020 Central Tax dated 1st July 2020

• Rule 67A substituted as under:
• “67A. Manner of furnishing of return or details of outward supplies by short messaging service facility.- Notwithstanding anything contained in this Chapter, for a registered person who is required to furnish a Nil return under section 39 in FORM GSTR-3B or a Nil details of outward supplies under section 37 in FORM GSTR-1 for a tax period, any reference to electronic furnishing shall include furnishing of the said return or the details of outward supplies through a short messaging service using the registered mobile number and the said return or the details of outward supplies shall be verified by a registered mobile number based One Time Password facility.”

Filing NIL Form GSTR-1 through SMS on GST Portal

A taxpayer may now file NIL Form GSTR-1 through an SMS, apart from filing it through online mode, on GST Portal To file NIL Form GSTR-1 through SMS, the taxpayer must fulfil 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.
• No data should be in saved or submitted stage for Form GSTR-1 on the GST Portal, related to that respective month.
• NIL Form GSTR-1 can be filed anytime on or after the 1st of the subsequent month for which the return is to be filed.
• Taxpayer should have opted for the filing frequency as either monthly or quarterly.

NIL Form GSTR 1 for a tax period must be filed by the taxpayer if :

• There are no Outward Supplies (including supplies on which tax is to be charged on reverse charge basis, zero rated supplies and deemed exports) during the month or quarter for which the return is being filed.
• No Amendments is to be made to any of the supplies declared in an earlier return.
• There are no Credit or Debit Notes to be declared/amended.
• Advances not received for services to be declared or adjusted.

Steps to File Nil Form GSTR-1 through SMS is as below:

Send SMS to 14409 number to file Nil Form GSTR-1 – NIL space Return Type space GSTIN space Return Period

For Monthly Filing for Tax Period April 2020 : NIL R1 07AQDPP8277H8Z6042020

For Quarterly Filing for Tax Period Apr-Jun 2020 : NIL R1 07AQDPP8277H8Z6062020

Send SMS again on the same number 14409 with Verification Code (For Example Verification Code received here is 324961 to confirm filing of Nil Form GSTR-1 – CNF space Return Type space Code – CNF R1 324961

After successful validation of “Verification Code”, GST Portal will send back ARN to same mobile number and on registered e-mail ID of the taxpayer to intimate successful Nil filing of Form GSTR-1

All authorized representatives, for a particular GSTIN can file NIL Form GSTR-1 through SMS.

Tags : GST

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