A new facility of filing nil return has been provided by GST Department to ease the compliance burden cost on the Assessee in case of nil return vide Notification No. 58/2020 – Central Tax dated 1st July 2020; Rule 67A of CGST Rules 2017 wherein the return can be filed through SMS as per following process:
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.
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
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.
Tax payer 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.
No Credit or Debit Notes to be declared/amended.
No details of advances received for services to be declared or adjusted.
Steps to File Nil Form GSTR1 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 R107AQDPP8277H8Z6
For Quarterly Filing for Tax Period Apr-Jun 2020: NIL R1 07AQDPP8277H8Z6 062020
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.