“NIL”
GST RETURNS CAN BE FILED THROUGH “SMS”
The Goods and Services Tax Act, 2017 has came into force
in India with effect from 1.7.2017.
The Taxpayers has to file GST Returns in FORM GSTR-3B only
through common portal electronically online irrespective of turnover.
The Central Government has now allowed the registered
persons who is required to furnish a NIL Return under Section 39 in FPRM
GSTR-3B for a tax period, any reference to electronic furnishing shall include
furnishing of the said return through a short messaging service (SMS) using the
registered mobile number wand the said return shall be verified by a registered
mobile number based One Time Password facility.
The Government has also stated that NIL return means a
return under Section 39 for a tax period that has NIL or no entry in all the
Tables in FORM GSTR-3B.
The facility comes into force with effect from 8.6.2020.
The relevant Notifications and GST Portal Messages were
given below for ready reference.
[To be published
in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i)]
Government of India Ministry
of Finance (Department of Revenue)
Central Board of
Indirect Taxes
and Customs
Notification
No. 38/2020 – Central Tax
New Delhi, the 5th May,
2020
G.S.R…(E). -
In exercise of the powers conferred by section 164 of the Central Goods and
Services Tax
Act, 2017 (12 of 2017), the Central Government, on the recommendations of the
Council, hereby makes the following rules further to amend the Central Goods
and
Services Tax Rules,
2017, namely: -
1. (1) These rules may be called the Central Goods and Services Tax (Fifth Amendment) Rules,
2020.
(2) Save as otherwise provided, they shall come into force on the date of their publication in the
Official Gazette.
2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), with effect from the 21st April, 2020, in rule
26 in sub-rule (1), after the proviso, following proviso
shall
be inserted, namely: -
“Provided
further
that
a
registered person
registered
under
the
provisions of the
Companies Act,
2013 (18 of 2013) shall, during the period from the 21st day of April, 2020 to the
30th day of June, 2020, also be allowed to furnish the return under section 39 in FORM GSTR-
3B verified
through electronic verification code
(EVC).”.
3. In the said rules, after rule 67, with effect from a date to be notified later, the following rule shall be inserted, namely: -
“67A. Manner of
furnishing of return by short messaging service facility.- Notwithstanding
anything contained in
this Chapter, for a registered person who
is required to furnish a Nil
return under section 39 in FORM GSTR-3B for a tax period, any reference to electronic furnishing shall include furnishing of the said return through
a short messaging service using the registered mobile
number and the said return shall be verified by a registered mobile number based One Time
Password
facility.
Explanation. - For the purpose of this rule, a Nil return shall mean a return under section 39 for
a tax period that has nil
or no entry in all the Tables in FORM GSTR-3B.”.
[F. No. CBEC-20/06/04/2020-GST]
(Pramod Kumar)
Director, Government of India
Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published
vide number G.S.R. 610(E), dated the 19th June, 2017 and last amended vide notification No.
30/2020 - Central Tax, dated the 3rd April, 2020, published vide number G.S.R. 230 (E), dated the
3rd April,
2020.
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]
Government
of India Ministry
of Finance (Department of Revenue)
Central Board of
Indirect Taxes and Customs
Notification
No. 44/2020 – Central
Tax
New Delhi, the 8th June, 2020
G.S.R. ....(E).— In exercise of the powers conferred by section 164 of
the Central Goods and Services Tax Act, 2017 (12 of 2017) read with rule 3 of the Central Goods and Services Tax
(Fifth Amendment) Rules, 2020 (hereinafter referred to as the rules), made
vide notification No. 38/2020 – Central Tax, dated the 5th May, 2020, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 272(E), dated the 5th May,
2020, the Government, hereby appoints the 8th day of June, 2020, as the date from which the
said
provisions of the rules,
shall come into force.
[F. No. CBEC-20/06/16/2018-GST]
(Pramod Kumar)
Director,
Government
of India
Filing NIL
Form GSTR-3B through SMS on GST Portal
08/06/2020
1.
A taxpayer may now file NIL Form
GSTR-3B, through an SMS, apart from filing it through online mode, on GST
Portal.
2.
To file NIL Form GSTR-3B through SMS,
the taxpayer must fulfill following conditions:
o
They must be registered as Normal
taxpayer/ Casual taxpayer/ SEZ Unit / SEZ Developer.
o
They have valid GSTIN.
o
Phone number of Authorized signatory
is registered on the GST Portal.
o
There is no pending tax liability for
previous tax periods, interest or late fee.
o
All GSTR-3B returns for previous tax
periods are filed.
o
No data should be in saved stage for
Form GSTR-3B on the GST Portal, related to that respective month.
o
NIL Form GSTR-3B can be filed anytime
on or after the 1st of the subsequent month for which the return is to be
filed.
3.
NIL Form GSTR-3B for a tax period
must be filed if the taxpayer:
o
Has NOT made any Outward Supply
o
Do NOT have any reverse charge
liability
o
Do NOT intend to take any Input tax
credit; and
o
Do NOT have any liability for that
particular or previous Tax Periods.
4.
All the authorized representatives,
for a particular GSTIN can file NIL Form GSTR-3B through SMS.
a.
If more than one authorized
representative/ signatory have the same mobile number registered on the GST
Portal, such SMS requests will not be accepted for filing NIL Form GSTR-3B.
b.
An SMS and e-mail will be sent on the
e-mail and mobile number of the primary authorized signatory.
c.
In case, filer of NIL Form GSTR-3B is
an authorized signatory, SMS will be sent to his/her mobile number also.
5.
Taxpayer can file NIL Form GSTR-3B,
through SMS for all GSTINs, for whom they are an Authorized Signatory, using
same mobile number.
6.
Click links below on filing Nil Form
GSTR 3B on the GST Portal, for details
For FAQ- https://tutorial.gst.gov.in/userguide/returns/index.htm#t=faq_nilreturngstr3b.htm
For CBT- https://www.gst.gov.in/help/video/gstr3bnilsms
For FAQ- https://tutorial.gst.gov.in/userguide/returns/index.htm#t=faq_nilreturngstr3b.htm
For CBT- https://www.gst.gov.in/help/video/gstr3bnilsms
Thanking you,
Team GSTN
Do you know? --You can remain updated on various functionalities on the GST portal, through the content hosted on GSTN dedicated YouTube channel (https://www.youtube.com/channel/UCFYpOk92qurlO5t-Z_y-bOQ). More than 200 Videos/ CBTs/ webinars/ Quick videos/ Interviews etc. in multiple languages, including Hindi, English, Tamil, Telugu, Malayalam and Marathi are already available for your view. The content is also regularly updated on the channel. The channel can also be viewed by clicking on the YouTube link, on the Home page of the GST common portal.
Team GSTN
Do you know? --You can remain updated on various functionalities on the GST portal, through the content hosted on GSTN dedicated YouTube channel (https://www.youtube.com/channel/UCFYpOk92qurlO5t-Z_y-bOQ). More than 200 Videos/ CBTs/ webinars/ Quick videos/ Interviews etc. in multiple languages, including Hindi, English, Tamil, Telugu, Malayalam and Marathi are already available for your view. The content is also regularly updated on the channel. The channel can also be viewed by clicking on the YouTube link, on the Home page of the GST common portal.
[To be published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section
(i)]
Government of India Ministry
of Finance (Department of Revenue)
Central Board of Indirect
Taxes and Customs
Notification No.
58/2020 – Central Tax
New Delhi,
the 1st July, 2020
G.S.R…(E). - In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on
the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services
Tax
Rules, 2017, namely: -
1. (1) These rules may be called the Central Goods and Services Tax (Eighth Amendment) Rules, 2020.
(2) They shall come into force from 1st July,2020.
2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said
rules), for the rule 67A, the following rule shall be substituted,
namely:-
“67A. Manner of furnishing of return or
details of outward supplies by short messaging
service facility.- Notwithstanding anything contained in this Chapter, for a registered person
who is required to furnish a Nil return under section 39 in FORM GSTR-3B or
a Nil
details of outward supplies under section 37 in FORM GSTR-1 for a tax period, any reference to
electronic furnishing
shall include furnishing of the said return or the details of outward
supplies through a short messaging service using the registered mobile number and the said
return or the details of outward
supplies shall be verified
by
a registered mobile number based One
Time Password facility.
Explanation. -
For the purpose of
this rule, 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.”.
[F. No. CBEC-20/06/08/2020-GST]
(Pramod Kumar) Director, Government of India
Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated
the 19th June, 2017,
published vide number G.S.R. 610(E), dated the 19th June, 2017 and last amended vide notification No. 50/2020 - Central Tax, dated the 24.06.2020, published vide number G.S.R.
403 (E),
dated the 24th June 2020.