Before knowing how to file nil GST returns through SMS, let us know what is meant by nil returns, who can file them and the conditions applicable to it.
Form CMP-08 can be filed through SMS by the taxpayers under composition
scheme if it is nil.
GSTR-1 and GSTR-3B can be filed through SMS by the normal taxpayers if
they are nil.
Form CMP-08
Q. When can Form CMP-08 be filed as Nil ?
A. Form CMP-08 can be filed as a nil statement if there are -
- NO outward supplies and
- NO liability due to reverse charge (including import of services) and
- NO other tax liabilities (E.g. Late fee due to delay in filing of previous form) for the quarter, for which the statement is being filed.
Q. Who is eligible to file Nil Form CMP-08 through SMS ?
A. Any taxpayer who fulfills below conditions, are eligible to file Nil Form CMP-08, through SMS:
- Taxpayer must have filed all the applicable GST CMP-08 for the previous quarter(s) and
- Authorized signatory and his/ her phone number must be registered on the GST Portal and
- There must not be any data in save stage in online version of Form CMP-08 of the respective period, on the GST Portal.
Q. When can Form GSTR-3B be filed as Nil?
A. Nil Form GSTR-3B for a tax period can be filed, if one –
- Has NOT made any Outward Supply and
- Do NOT have any reverse charge liability
- Do NOT intend to take any Input tax credit and
- Do NOT have any other liability for that particular or earlier Tax Period (E.g. Interest, Late fee etc.)
Q. Who is eligible to file Nil Form GSTR-3B through SMS ?
A. Any taxpayer who fulfills the below conditions, are eligible to file Nil Form GSTR-3B, through SMS:
- Taxpayer must be registered as Normal taxpayer/ Casual taxpayer/ SEZ Unit / SEZ Developer and must have a valid GSTIN.
- Authorized signatory and his/ her phone number must be registered on the GST Portal.
- All GSTR-3B return of previous tax periods must be filed.
A. Form GSTR-1 can be filed as a nil return 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 for and
- NO Amendments is to be made to any of the supplies declared in an earlier return and
- NO Credit or Debit Notes is to be declared / amended and
- NO details of advances received for services is to be declared or adjusted.
Q. Who is authorized to file Nil returns through SMS, on behalf
of the taxpayer ?
Ans. All the authorized representatives, for a particular GSTIN, are allowed to file Nil returns through SMS.
Note: If more than one Authorized Signatories/ Representatives have the same mobile number registered on the GST Portal, such Authorized Signatories cannot file Nil returns through SMS. In such scenario, Authorized Signatory first need to update their mobile number on the GST Portal, through non-core amendment process, by giving unique mobile number for every authorized signatory for that requested GSTIN.
Any Authorized Signatory/ Representative with unique mobile number
registered on the GST Portal, can file Nil returns through SMS.
Q. I am an Authorized Signatory and my mobile number has been registered for more than one GSTIN. Can I file Nil return, through SMS for all these GSTINs ?
A. Yes, you can file Nil return, through SMS for all GSTINs, for whom you are an Authorized Signatory, from the same mobile number.
Procedure for filing NIL GST returns through SMS:
Step 1 :
Send SMS to 14409 in the format <NIL>space<Return Type>space<GSTIN>space<Return
Period>
Return type: R1 for GSTR-1
3B for GSTR-3B
C8 for Form CMP-08
Return period : in MMYYYY format
If
period is April 2021 then return period is 042021
If period is April to June 2021 then return period is 062021
E.g. To file Nil return for the period April 2021 – SMS will be as below
GSTR-1 : NIL R1 07AQDPP827H8Z6 042021
GSTR-3B : NIL 3B 07AQDPP8277H8Z6 042021
CMP-08 for the period April to June 2021 : NIL C8 36APCDP8277H5Z1 062021
Step 4 :
After successful validation of “Verification Code", GST Portal will send back ARN (Acknowledgement Reference Number) to same mobile number and on registered e-mail ID of the taxpayer to intimate successful filing of the returns.
No comments:
Post a Comment