How do I file Nil GSTR-3B returns through SMS?

GSTR-3B is a monthly return that must be filed by all GST-registered taxpayers, even if there is no tax liability. To simplify compliance for taxpayers with no transactions, the government allows Nil GSTR-3B returns to be filed via SMS.

Taxpayers do not need to log in to the GST portal. Instead, they can file their Nil return by sending an SMS from their registered mobile number.

Prerequisites

• A valid GSTIN registered as a Normal/Casual taxpayer, SEZ unit, or SEZ developer
• An authorized signatory with a mobile number registered on the GST portal
• No pending returns, tax liabilities, interest, or late fees
• No outward supplies, inward supplies liable to reverse charge, or tax liability

To file Nil GSTR-3B via SMS :

• Send an SMS to 14409 in the following format:
  • NIL 3B GSTIN MMYYYY
• You will receive a 6-digit verification code from GSTN.
  • Confirm filing by sending:
  • CNF 3B 6-digit-code

You will receive a confirmation SMS and email with the ARN, and you can track the filing status on the GST portal.