December 26, 2022

Filing Nil Return on GSTR-1 via SMS

Now any tax-payer registered under GST can file for Nil Return on GSTR-1 through SMS. This can be only through the register's phone number of the taxpayer. Even if zero economic activity has happened, every GST registered person has to file zero GSTR-1. It applies to SEZ units, casual taxpayers and developers.

When can you file a Nil Return?

Nil Return can be file after the 1st month following the tax period (month/ quarter). For April 2020, a nil return can be file on or after 1st May 2020, and 1st July 2020 for Q1 of FY 2020-21. Any effort to file prior to this deadline will result in an error.

While sending an SMS, a monthly taxpayer must mention the relevant filing month or return period 'MMYYYY' format. A quarterly taxpayer must mention the last month of the quarter, for instance, June 2020 for April-June 2020 quarter is type as “062020” while sending out the SMS.

Filing GSTR-1 via SMS

Steps to filing a Nil Return on GSTR-1 via SMS

1. The registered taxpayer needs to send a text message or SMS to 'NIL(space)R1(space)GSTIN(space)Tax period in MMYYYY' to first activate the SMS facility.

Eg - Monthly GSTR-1 for April 2020 must type 'NIL R1 09AGBPS5577MSZC 042020'

Quarterly GSTR-1 for Apr-Jun 2020 quarter must type 'NIL R1 07AQDPP8277H8Z6 062020'

The taxpayer will get six-digit verification code as SMS on the same mobile number and remain valid for up to thirty minutes

2. The taxpayer needs to use the code and confirm the Nil Return GSTR-1 by sending an SMS to 14409 as follows: 'CNF(space)R1(space)Code' This step should be complete within thirty minutes of receiving the verification code.

For example, CNF R1 342917. Thereafter, the nil GSTR-1 will be file after due validation by the GSTN, and the user will get back an Application Reference Number (ARN) via SMS and on the register's email ID of the primary authorized signatory. The status of filing GSTR-1 for the particular tax period gets updated as 'Filed'.

List of errors while sending SMS for Nil Return on GSTR-1

In case the taxpayer needs assistance with filing a Nil Return on GSTR-1 via SMS, he/she can type 'HELP(space)R1' from the registered mobile number.


Check out our other blogs: GST FAQs, GSTR-3B, Budget 2022 highlights.
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