CBIC has enabled filing of 'Nil' Form GSTR-3B in offline mode in cases where there is no outward supplies as well as liability (including reverse charge liability) in the month, for which the return is being filed for. Thus, the taxpayer will have option to file GSTR-3B in online mode as well as offline mode (SMS).

Frequently Asked Questions:

1.  When can Form GSTR-3B be filed as Nil?

Form GSTR-3B can be filed as a nil return if there are no outward supplies as well as liability (including reverse charge liability) in the month, for which the return is being filed for. This form can be filed nil, in both online mode and in offline mode (by SMS).

2. Who can file Nil Form GSTR-3B?

Nil Form GSTR-3B for a tax period can be filed, if you:

• Have NOT made any Outward Supply and
• 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 earlier Tax Periods.

 For example, if your answer to any of below questions is in affirmative, your GSTR-3B return for a particular tax period will not be a nil return:

1. Have you made any supply of goods/services (including nil rated, exempt and non-GST supplies) or received any supplies liable to reverse charge or exempt, nil rated and non-GST inward supplies during this tax period?

2. Have you made any inter-state supplies to unregistered persons, composition taxable persons or UIN holders?

3. Do you intend to reverse Input Tax Credit (ITC)?

4. Do you have any interest or late fee (including carry forward late-fee) liability to be paid?

5. Do you have any tax liability, due to Form GST TRAN-1?

6. Any other liability which is liable to be paid by you, while filing your return?

3. Is filing of Form GSTR-3B as Nil return mandatory?

Filing of Form GSTR-3B is mandatory for all normal and casual taxpayers, even if there is no business activity in any particular tax period. So, for such tax period(s), the return can be filed as NIL (if all conditions for filing Nil return is satisfied).

4. By when can I file Nil Form GSTR-3B?

A taxpayer may file Nil Form GSTR-3B, anytime on or after the 1st of the subsequent month for which the return is being filed for. For example, for the month of April 2020, nil return can be filed only on or after 1st May 2020.

5. Can I file Nil Form GSTR-3B through SMS, instead of filing online through GST Portal?

Yes, you can file Nil Form GSTR-3B through SMS, instead of filing it through online mode on GST Portal. 

6. Who is eligible to file Nil Form GSTR-3B through SMS?

Any taxpayer who fulfills the below conditions, are eligible to file Nil Form GSTR-3B, through SMS:

• Taxpayer must be registered as Normal taxpayer/ Casual taxpayer/ SEZ Unit / SEZ Developer and must have a valid GSTIN.
• Authorized signatory and his/ her phone number must be registered on the GST Portal.
• There is no pending liability of previous period tax, interest or late fee while filing Nil Form GSTR-3B.
• All GSTR-3B return of previous tax periods must be filed.
• There must not be any data in saved stage, in online version of Form GSTR-3B, on the GST Portal.

7. Who is authorized to file Nil Form GSTR-3B through SMS, on behalf of the taxpayer?

All the authorized representatives, for a particular GSTIN, are allowed to file Nil Form GSTR-3B through SMS.

Note:

• 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 their mobile number on the GST Portal, through non-core amendment process, by giving unique mobile number for every authorized signatory for that requested GSTIN.
• Other Authorized Signatories/ Representatives with unique mobile number registered on the GST Portal, can file Nil Form GSTR-3B through SMS.

8. I am an Authorized Signatory and my mobile number has been registered for more than one GSTIN. Can I file Nil Form GSTR-3B, through SMS for all GSTINs?

Yes, you can file Nil Form GSTR-3B, through SMS for all GSTINs, for whom you are an Authorized Signatory, from the same mobile number.

9. My Authorized Signatories have been reset by the Tax Official. Can I file Form GSTR-3B Nil return through SMS?

In case, your Authorized Signatories have been reset by the Tax Official, you need to first reactivate your User ID by navigating to GST Portal > Login > here link. Click here to know more about it. Post reactivating your User ID, you can file Nil Form GSTR-3B through SMS.

10. How do I get help on Nil Form GSTR-3B filing through SMS?

You need to send SMS in below format to get help related to filing Nil Form GSTR-3B through SMS: 

SMS Format: HELP space             Example: HELP 3B

11. I have saved my data/summary for a particular return period on the GST Portal. Can I file Nil Form GSTR-3B through SMS for that period?

You cannot file Nil Form GSTR-3B through SMS, for the tax period, for which you have saved data/summary on the GST Portal. It means that if you have some saved data in your Form GSTR-3B, on GST Portal, you need to continue filing of your Form GSTR-3B through online mode on GST Portal.

12. What is the validity of Verification Code?

Verification Code is valid for 30 minutes.

13. Verification Code consists of how many digits?

Verification Code consists of 6 numeric digits only.    

14. Can I use Verification Code multiple times?

No, Verification Code is usable only once.

15. Is SMS text case sensitive, in case of filing Nil Form GSTR-3B through SMS?

No, SMS text is not case sensitive.

16. I have received a message that my mobile number has been blocked for 24 hours. Why?

In case, incorrect Verification Code is provided, more than three times during a day, the GSTIN and Mobile number combination for that particular day, will be blocked for filing of Nil Form GSTR-3B through SMS ONLY. You can try filing Nil Form GSTR-3B, through SMS, after 24 hours. However, you can login to the GST Portal to continue filing of Nil Form GSTR-3B, through online mode.

17. I have sent correct Verification Code, but I have received SMS that the code is not valid. Why?

It is possible that your Verification Code has expired. You can send the SMS again, in the desired format, to receive a new Verification Code. Please wait for at least 5 minutes after generating any new Verification Code.

Note: When you generate fresh Verification Code, previous Verification Code becomes invalid. In such case, you will have to provide new Verification Code to file Nil Form GSTR-3B through SMS.

18. What will happen after successful filing of Nil Form GSTR-3B, through SMS?

After successful filing of Nil Form GSTR-3B, through SMS:

• ARN will get generated.
• The status of Form GSTR-3B is changed to Filed on GST Portal.
• An SMS and e-mail will be sent to the e-mail and mobile number of the primary authorized signatory.
• In case, sender is authorized signatory, SMS will be sent to his/her mobile number also.

19. I have filed Nil Form GSTR-3B through SMS. Do I need to login again to the GST Portal to file Nil Form GSTR-3B?

Once you have filed Nil Form GSTR-3B through SMS, you do not need to login to the GST Portal again to file Nil Form GSTR-3B. After successful filing of Nil Form GSTR-3B, through SMS, the status of Form GSTR-3B is changed to Filed on GST Portal.

20. I have filed Nil Form GSTR-3B through SMS. Can I revise the filed return for the requested tax period?

No, you cannot revise filed Nil Form GSTR-3B, for the requested tax period, after filing it through SMS.

21. From where can I track the status of my filed Form GSTR-3B return?

Navigate to Services > Returns > Track Return Status option to track the status of your filed Form GSTR-3B return on the GST Portal.

For complete text of FAQ issued by CBIC, you may visit the following link:- https://tutorial.gst.gov.in/userguide/returns/index.htm#t=faq_nilreturngstr3b.htm