Filing NIL form GSTR-3B through SMS on GST Portal.
A taxpayer might also now file NIL form GSTR-3B, via an SMS, aside from filing it via online mode, on GST Portal.
To file NIL shape GSTR-3B thru SMS, the taxpayer ought to fulfill following conditions:
They should be registered as ordinary taxpayer/ informal taxpayer/ SEZ Unit / SEZ Developer.
You should have valid GSTIN.
Phone Number of authorized signatory must be registered on the GST Portal.
There is no pending tax liability for previous tax periods, hobby or late rate.
All GSTR-3B returns for previous tax intervals are filed.
No information ought to be in stored level for shape GSTR-3B at the GST Portal, related to that respective month.
NIL form GSTR-3B may be filed every time on or after the 1st of the subsequent month for which the return is to be filed.
NIL form GSTR-3B for a tax period need to be filed if the taxpayer:
Has now not made any Outward supply
Do not have any reverse charge liability
Do no longer intend to take any enter tax credit score; and
Do no longer have any liability for that unique or previous Tax intervals.
All the legal representatives, for a particular GSTIN can record NIL form GSTR-3B thru SMS.
If a couple of authorized consultant/ signatory have the identical cellular wide variety registered on the GST Portal, such SMS requests will not be customary for submitting NIL form GSTR-3B.
In case, filer of NIL shape GSTR-3B is a licensed signatory, SMS can be despatched to his/her mobile number also.
Taxpayer can record NIL shape GSTR-3B, via SMS for all GSTINs, for whom they’re a certified Signatory, the use of equal mobile variety.
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- How to file NIL form GSTR-3B through SMS on GST Portal
click on hyperlinks below on submitting Nil form GSTR 3B on the GST Portal, for info
For FAQ- https://tutorial.gst.gov.in/userguide/returns/index.htm#t=faq_nilreturngstr3b.htm
For CBT- https://www.gst.gov.in/assist/video/gstr3bnilsms