GSTR 3B is a monthly return to be filed by all GST registered tax payers irrespective of whether there is a liability or not. In order to ensure the tax payers are GST compliant, and to ease the process for those with nil liability, the government now allows them to file returns through SMS.
This would mean, tax payers (Normal/Casual tax payers, SEZ units and SEZ developers) no longer have to log into their GST portal but just file their nil returns through SMS.
Prerequisites for filing returns through SMS:
To file nil returns through SMS:
Send an SMS from your GST registered mobile number to 14409 in the following pattern:
NIL (space) 3B (space) GSTIN (space) TAX PERIOD in the mmyyyy format
Example: NIL 3B 33XXTNXXXXXZD 052020
You will receive a 6-digit verification code from GSTN to your registered mobile number.
Confirm your action by sending the verification code to 14409 as follows:
CNF (space) 3B (space) 6-DIGIT CODE
Example: CNF 3B 123456
You will then receive a success message via SMS and an email with the Application Reference Number (ARN) indicating that your return is filed. You can also view your filing status in the portal by going to the GST Portal > Services > Returns > Track Return.
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