How To File Nil GST Return Through SMS


Every businessman comes across such a phase when there is no outward supply. In case, he does not make any sales, then he is not liable to pay any tax amount. In that case, it becomes essential for him to file Nil GST Return. But many times, visiting the GST portal for doing every minor work results in great traffic on the portal causing it difficult to log in for the taxpayer to file the same. Recently, the government has made a policy that any taxpayer who is registered under GST, can file a NIL GST return through a short message service (SMS). There are certain eligibility criteria that define who all can file GST NIL return using SMS from their mobile phone. In this article, we have discussed in detail eligibility criteria and various steps of filing NIL GST return

What is NIL GST return

Under the rule 67A of CGST tax, 2017, there is a facility of furnishing NIL GST return using Short Message Service (SMS). NIL GST return is liable to file by the registered taxpayer who had not made any supply of goods or services during the particular taxation period. Actually, when the taxpayer has no liability to pay the tax against any supply creates the need of filing a NIL GST return. During the pandemic times, when everything was gone digital, in order to smooth the process of filing by avoiding the huge traffic on the GST portal, the government has provided this facility of filing the NIL GST return through Short Message Service (SMS). For filing this nil GST return, a taxpayer who is the authorized signatory should have a registered mobile number. They are also required to verify the number by providing a One-time password.

Eligibility Conditions of File Nil GST Return

It is a choice of the taxpayer to file the NIL GST return either through login into the web portal or through SMS. If someone wishes to file the GST Nil Return through SMS, then he must fulfill the below-mentioned eligible conditions without fail of which he should not file the NIL GST return through SMS.

  • The person who is making a GST filing return should be registered as Casual Taxpayer, SEZ Developer, Normal Taxpayer, or SEZ unit.
  • He should have Goods Services Identification Number.
  • He should not make any sale of goods and services along with Nil rated, exempted items, or non-GST items.
  • He should not make any purchase of goods and services that are reverse charged, exempted, or non-GST items.
  • He should not have received ITC or its reverse.
  • During the taxation period, he should not be liable to pay for any interest or late fee including late fee towards carrying forward.
  • There should not be any tax liability pending at Form GSTR 1.
  • There should not be any tax liability due during the current taxation period or earlier taxation period.
  • The previous GSTR 3B return should not be outstanding.
  • It is to ensure that data on the web portal for GST 3B should not be in any saved stage.

Steps to file Nil GST return through SMS.

In order to file the NIL GST return, the registered tax-payer should follow the below mentioned steps as

  • Registered Taxpayer should send the SMS on 14409 to file Nil GST Return in the given format.

Format-Nil, Space<Return Type> space<GSTIN>Space<Return Period>

  • Once you send the SMS, the GST portal will send the verification code on the registered mobile number which is valid for 30 minutes only. You should type the verification code on the web portal.
  • You can confirm the filing of the Nil GST return by sending the verification code at 14409.
  • Once you send the verification code to 144009, then the web portal will send back the ARN number in the registered mobile to make you confirm the successful filing of the GST return. Now, you can see the status of GSTR-3B on the GST web portal has changed to ‘Filed’.

However, it is to be noted that on sending more than three times the incorrect verification code, access to GSTIN through a registered mobile number will be blocked for the day so as to file the GST Nil Return. Also, you can try it after 24hours from the web portal to file the NIL GST return through online mode.


In the last, we hope by now you have completely understood the various steps of filing NIL GST return and eligibility criteria for the taxpayer. However, the team of experts at LegalMart helped numerous clients in GST filing returns. For further assistance in detail or any query, you may contact The LegalMart directly.

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