Till now you could file NIL Form GSTR-3B monthly return only after logging into the GST portal. While that facility continues to remain available to you, for your convenience, a new facility has now been provided to you, for filing of Nil Form GSTR-3B monthly return  through SMS.

There will be no charges to you for filing Nil Form GSTR 3B through SMS.

A snapshot of basic features of this facility is given below for your reference:

  1. When to File NIL form GSTR-3B through SMS:

If you

  • Have NOT made any Outward Supply
  • Do NOT have any reverse charge liability
  • Do NOT intend to take any Input tax credit; and
  • Do NOT have any liability for that particular or previous Tax Periods.

2.Who can File NIL form GSTR-3B through SMS:-

You can file NIL GSTR-3B return through SMS, anytime on or after the 1st of the subsequent month for which the return is to be filed, provided you:

  • Are registered as Normal taxpayer/ Casual taxpayer/ SEZ Unit / SEZ Developer.
  • Have valid GSTIN.
  • Have Authorized Signatory's phone number registered on the GST Portal.
  • Have no pending tax liability for previous tax periods, interest or late fee etc.
  • Have filed FORM GSTR-3B returns for all previous tax periods.
  • Do not have any data in saved stage for FORM GSTR-3B on GST Portal for that particular month.

3.Steps to File NIL form GSTR-3B through SMS:

  • Send SMS in the format

<NIL>space<Return Type (3B)>space<GSTIN>space<GST Return Period (mmyyyy)> to 14409.

E.g. SMS NIL 3B 07AXXXP8277H8Z6 052020 (for the month of May 2020) to 14409.

  • If validations for filing Nil Form GSTR-3B are satisfied, you will receive a "Verification CODE" (valid for 30 minutes) on the same mobile number.
  • Send SMS in the format 

<CNF> space<GST Return Type>space<Code>  again on 14409 with Verification Code to confirm filing of Nil Form GSTR-3B.

E.g. CNF 3B 107543, if the verification code is 107543 to 14409.

  • After successful validation of "Verification Code"", GST Portal will send back ARN to same mobile number and on your registered e-mail ID to intimate successful Nil filing of Form GSTR-3B.
  • For Help, anytime

HELP<Space>3B to 14409.

 4. Some Important points to remember are as below:


  • Any authorized representative can file NIL Form GSTR-3B through SMS, for a particular GSTIN.
  • If more than one Authorized Signatories/ Representatives have the same mobile number registered on the GST Portal, such Authorized Signatories cannot file Nil Form GSTR-3B through SMS. In such scenario, Authorized Signatory first need to update the mobile number of the authorized signatory on the GST Portal, through non-core amendment process, by giving unique mobile number for every authorized signatory for that requested GSTIN.
  • A single Authorized Signatory for multiple GSTINs can file NIL FORM GSTR-3B through SMS for all the GSTINs using same mobile number.

5. Click links below on filing Nil FORM GSTR 3B on the GST Portal, for details :

More details www.gst.gov.in