Filing of GSTR-3B through SMS


Filing of NIL GSTR-3B through SMS

Government recently come up with a facility to file Form GSTR-3B through SMS. It is a good initiative taken by our government. GST taxpayer can file NIL return in the Form GSTR-3B, through an SMS, apart from filing it through online mode. Until now few tax payers are not filing their GST Returns within due date because of their unawareness or lack of knowledge about computer system. Due to introduction of the system of filing GST Returns through SMS taxpayers will enjoy a lot more benefits like reduction in professional fees , reduction in late filing fees etc.

⇒ Who can File GSTR-3B through SMS:-
→ To file NIL Form GSTR-3B through SMS, following conditions must be fulfilled by taxpayer:-
      Taxpayer must be registered as Normal taxpayer or Casual taxpayer or SEZ Unit or SEZ Developer.
       He has valid GSTIN.
       Contact Detail of Authorized signatory must be registered on the GST Portal.
       No tax liability is pending or outstanding for earlier tax periods like interest or late fee.
       All returns in GSTR-3B of earlier tax periods must be filed.
       No data are saved in Form GSTR-3B for the period, of which taxpayer wants to file return through SMS.

When can file:-
→ Nil return in Form GSTR-3B can be filed from 1st day of the succeeding month for which return is to be filed.
→ NIL Form GSTR-3B for a tax period must be filed if the taxpayer:-
      •  Has not made any Outward Supply,
      •  Has no any reverse charge tax liability,
        Has no Input Tax Credit and
      •  Has no tax, interest or late fee liability for that particular tax period or previous Tax Periods.

Authorised Signatory:-
Any authorized representatives for a particular GSTIN can file Form GSTR-3B through SMS.
→ If there is more than one authorized representative/signatory and they have the same mobile number registered on the GST Portal, then SMS requests will not be accepted for filing NIL Form GSTR-3B. In such situation, Authorized Signatory first need to update their mobile number on the GST Portal, through giving application for amendment in non-core field.
→ An SMS and e-mail will be sent on the e-mail and mobile number of the primary authorized signatory on successful filing of Form GSTR-3B.
→ If filer of NIL Form GSTR-3B is an authorized signatory, then SMS will be sent to his mobile number also.
→ If a person is authorised signatory for more than one GSTIN then also he can file NIL Form GSTR-3B even though he is using same mobile number for all GSTIN.

Steps to file Form GSTR-3B through SMS:-
Step-1 Send SMS on 14409  from your registered mobile number by filing following words:-
Ex. NIL 3B 27AIOPP1234A1Z5 032020

Step-2 After receiving the SMS from you, system will validate your GSTIN. After successful validation system will send Verification Code through SMS on the same mobile number. This Verification Code will expire within 30 minutes. (Do not share verification code).
→ But if validation is not satisfied, then you will receive appropriate response/error code through SMS on the same mobile number.

Step-3 You need to send same Verification Code through SMS on the same number 14409 in the following format
Ex. CNF 3B 404040

Step-4 After successful validation of “Verification Code” you will get ARN on the same mobile number and on registered e-mail ID.


  1.    1) Cost of professional fees will reduce to those taxpayers who are filing NIL Returns.
  2.    2) Compliance with GST act will become more simpler.
  3.    3) This system is as of now only for filing Form GSTR-3B, but it may happen in future that this facility may be extended to other returns also.

⇒ Disadvantages:-

  1.    1) Taxpayers who are not willing to file proper return will misuse this facility by filing NIL returns, even though sales and purchase activities were conducted.
  2.    2) If taxpayer will file inappropriate data government will get less information, in result tax evasion may increase significantly.

To watch demo please click here-

Share It:

Leave a Reply

Your email address will not be published. Required fields are marked *

Back To Top