Friday, August 14, 2020
Home CST & VAT / GST GSTN issues Advisory on Filing NIL Form GSTR-1 through SMS on GST...

GSTN issues Advisory on Filing NIL Form GSTR-1 through SMS on GST Portal

By Taxscan Team -

The Goods and Services Tax Network ( GSTN ) has issued the advisory on filing NIL Form GSTR-1 through SMS on GST Portal.

  1. A taxpayer may now file NIL Form GSTR-1, through an SMS, apart from filing it through online mode, on GST Portal.
  2. To file NIL Form GSTR-1 through SMS, the taxpayer must fulfill the following conditions:
    • They must be registered as a Normal taxpayer/ Casual taxpayer/ SEZ Unit / SEZ Developer.
    • They have valid GSTIN.
    • The phone number of Authorized signatory is registered on the GST Portal.
    • 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.
    • The taxpayer should have opted for the filing frequency as either monthly or quarterly.
  3. 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 a reverse charge basis, zero-rated supplies, and deemed exports) during the month or quarter for which the return is being filed.
    • No Amendments are 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.
  4. Steps to File Nil Form GSTR 1 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 R1 07AQDPP8277H8Z6 042020
      • 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 the filing of Nil Form GSTR-1.- CNF space Return Type space Code – CNF R1 324961
    • After successful validation of the “Verification Code”, GST Portal will send back ARN to the same mobile number and on registered e-mail ID of the taxpayer to intimate successful Nil filing of Form GSTR-1.
  5. All the authorized representatives, for a particular GSTIN, can file NIL Form GSTR-1 through SMS.
  6. Click links below on filing Nil Form GSTR-1 on the GST Portal, for details


For FAQs click here.