Simplify Your GST Compliance with Expert Guidance!

GST Registration

GST Return

  • TrustedQuick & Easy Process
  • User RatingProfessional Guidance
  • SecureLegal and Tax Benefits

Have queries? Talk to an expert

linkedin
whatsapp
  1. Home
  3. GST
  5. GST Compliance and Reporting
  7. How to File Nil GST Nil Return/ GSTR1 through SMS

How to File Nil GST Nil Return/ GSTR1 through SMS

Updated on: 21 Dec, 2024 05:51 PM

The Government of India allows taxpayers to file nil returns via SMS to simplify the GST return filing process. This means that taxpayers can submit nil GST returns without logging in to the GST portal. The SMS facility for filing GSTR-1 nil returns was introduced in July 2020. Every regular taxpayer has to file the GSTR-1 even if they have no business activity during the period.

Contents

What is GST Nil Return/GSTR1, and who needs to file it?

Nil GST Nil Return/ GSTR-1 is a type of GST return that must be filed by registered taxpayers who have no outward supplies or transactions in a month or quarter. Outward supplies include taxable, exempt, zero-rated, and deemed exports of goods and services. Filing Nil GST Nil Return/ GSTR-1 is mandatory even if there is no business activity in a tax period.

The taxpayer can file Nil GST Nil Return/ GSTR-1 anytime from the 1st of the month or quarter subsequent to the tax period. For example, for the month of April, the taxpayer can file Nil GST Nil Return/ GSTR-1 from 1st May onwards. For the quarter of April to June, the taxpayer can file Nil GST Nil Return/ GSTR-1 from 1st July onwards.

How Nil GST Returns Were Filed Before SMS

Previously, filing a nil GSTR-1 required logging into the GST portal, navigating to the GSTR-1 section on the return dashboard, and answering a preliminary set of questions to determine which data entry tables would be displayed. Users had to specifically select "Yes" to the question "Do you want to file a Nil return?". While this method is still available, it is a lengthy, multi-step process.

What are the Benefits of filing Nil GST Nil Return/ GSTR1 through SMS?

Simplified Filing Process:

  • Submit returns without logging into the GST portal or using additional software.
  • Streamlined method for ease of use and convenience.

Time and Effort Savings:

  • Submit a return with a single SMS from the registered mobile number in a specified format.
  • Eliminates the need for extensive online form completion.

Error Reduction:

  • Minimize chances of errors and omissions by leaving out details and tables from the online form.

Compliance Assurance:

  • Ensure adherence to GST law through a straightforward filing process.
  • Avoid late fees and penalties associated with non-filing or delayed filing.

What are the prerequisites to file Nil GST Nil Return/ GSTR1 through SMS?

Prerequisites to file Nil GST Nil Return/ GSTR-1 through SMS:

  • You must be registered as a Normal taxpayer/ Casual taxpayer/ SEZ Unit / SEZ Developer and have a valid GSTIN.
  • You must have selected either monthly or quarterly filing frequency on the GST Portal.
  • You must have an authorized signatory and their phone number registered on the GST Portal.
  • There must be no data in the saved or submitted stage in the online version of Form GSTR-1 on the GST Portal.

Steps to file Nil GST Nil Return/ GSTR1 through SMS

If you are a GST-registered taxpayer and you have no sales or outward supplies to report for a tax period, you can file a Nil Form GSTR-1 through SMS. Here are the steps to do so:

  1. Send an SMS to 14409 from your registered mobile number in this format: NIL R1 GSTIN Tax period. For example, if your GSTIN is 33ABCP1234Z1Z1 and you want to file a quarterly return for April-June 2020, you should type NIL R1 33ABCP1234Z1Z1 062020.
  2. You will receive a verification code (six digits) on your mobile number. This code is valid for 30 minutes only.
  3. To confirm your filing, send another SMS to 14409 in this format: CNF R1 Code. For example, if your code is 654321, you should type CNF R1 654321.
  4. You will receive a confirmation message with an Acknowledgement Reference Number (ARN). You can also check the status of your return on the GST portal.

How to avoid and fix common errors while filing nil GSTR-1 via SMS

Some common errors may occur when filing nil GSTR-1 via SMS:

  • Invalid GSTIN: The GSTIN entered in the SMS format may not match the registered mobile number or may be inactive.
  • Invalid return type: The return type entered in the SMS format may not be valid for the given period. For example, if the taxpayer has opted for quarterly filing, they cannot file a monthly nil return via SMS.
  • Invalid period: The period entered in the SMS format may not be valid for the given return type. For example, if the taxpayer has opted for monthly filing, they cannot file a nil return for a quarter via SMS.
  • Incorrect format: The SMS format may not follow the prescribed syntax or may contain extra spaces or characters.

To avoid these errors, taxpayers should ensure that they enter the correct GSTIN, return type, period, and format in the SMS. They should also verify that their mobile number is registered and linked with their GSTIN. If any error occurs, they should check the error message and rectify it accordingly. Alternatively, they can file nil GSTR-1 online through the GST portal or GST software.

Frequently Asked Questions

Q- How do I get help or assistance for filing Nil GST Nil Return/ GSTR1 through SMS?

To get assistance with filing nil GSTR-1 via SMS, send ‘HELP R1’ to 14409 from the mobile number registered with GST.

Q- What is the tax period for filing a Nil GST Nil Return/ GSTR-1?

Nil GST Nil Return/ GSTR-1 is filed for the next month or quarter after the tax period with no outward supplies. For example, if there are no supplies in April, file Nil GST Nil Return/ GSTR-1 from May 1. Regular GST return is filed for the same month or quarter as the tax period with outward supplies. For example, if supplies are in April, file a regular GST return by May 11. Thus, Nil GST Nil Return/ GSTR-1 and regular GST returns have different tax periods.

Q- What happens after I send the SMS to file GSTR-1?

After you send the SMS, the GST Portal will check for validations. Your Nil GST Nil Return/ GSTR-1 will be filed if the validations are successful. You will receive an SMS confirmation message.

People also ask

CA Abhishek Soni
CA Abhishek Soni

Abhishek Soni is a Chartered Accountant by profession & entrepreneur by passion. He is the co-founder & CEO of Tax2Win.in. Tax2win is amongst the top 25 emerging startups of Asia and authorized ERI by the Income Tax Department. In the past, he worked in EY and comes with wide industry experience from telecom, retail to manufacturing to entertainment where he has handled various national and international assignments.