NEW DELHI: The Centre has initiated short-messaging service (SMS) facility for taxpayers to file ‘nil’ monthly goods and services tax (GST) returns. The service will be available from the starting of next month (July 1, 2020).
The move is aimed at making the GST compliance procedure easier for registered taxpayers who had to otherwise log into their accounts on the common portal and then file their returns.
“GST taxpayers with NIL outward supplies would not be required to log on to the GST Portal and would be able to file their NIL statement in FORM GSTR-1 through just an SMS. The status confirmation of the filed statement or return application can be tracked by them on the GST Portal by logging in to their GSTIN account,” the Central Board of Indirect Taxes and Customs (CBIC) said in a statement.
Here’s how to file monthly GSTR-1 via SMS:
* To initiate the SMS facility, send SMS to 14409 as NIL<space>R1<space>GSTIN number<space>Tax period (in MMYYYY). For instance: NIL R1 09XXXXXXXXXXXZC 042020 (for monthly return of April 2020) or NIL R1 09XXXXXXXXXXXZC 062020 (for quarterly return of April-June 2020).
* You will get a six-digit code with validity up to 30 minutes and confirm ‘nil’ statement filing by sending: CNF<space>R1<space> CODE to 14409.
* On successful code validation, return will be filed and you will receive an acknowledgement number through SMS.
* File ‘nil’ return in FORM GSTR-3B and use 3B instead of R1 while sending SMS to 14409.
It must be noted that a taxpayer should have a valid GSTIN along with authorized signatory and registered mobile number.
If a user ends up sending invalid code more than thrice, then the respective GSTIN and mobile number will be blocked for 24 hours.
GSTR-1 can be filed monthly or quarterly by taxpayers to disclose details of their outward supplies along with tax liability. Whereas, GSTR-3B is filed monthly and includes return summary (GST to be paid, input tax credit claimed, etc) of a taxpayer.