The taxpayers registered under GST can now
file GSTR – 3B Nil Returns though SMS. This will reduce the load on the GSTN
portal and give better user experience. This is benefit about 22 lacs taxpayers
and will reduce the dependency on the third parties. The same is notified from
8th June 2020 wide Notification No 44/2020 – Central Tax Dated 8th
June 2020 and the CGST Rule are amended through Notification No 38/2020 –
Central Tax Dated 5th May 2020
1.What is NIL GSTR –
Nil GSTR – 3B means
2. Which class of taxpayers can avail this facility?
Filing of Nil GSTR – 3B return using SMS can be filed by the following category of taxpayers
3.Are there any
perquisites for filing of GSTR – 3B through SMS?
Yes, there are certain perquisites for
filing of NIL Return through SMS and they are
4.Can the authorized
signatory mobile number can be used for more than on registration number?
No, the authorized signatories’ number
cannot be same for more than one taxpayer.
5.What should I do
though I am the authorized signatory but my mobile number is that of Accountant
or Tax Practitioner?
If that is the case, you should amend your
contact number in the GST Portal through amendment of GST Registration Number.
6.What is the number
to which SMS has to be sent for filing NIL return through SMS?
The SMS has to be sent to 14409
7.What is the
message format for sending the SMS for filing of Nil GSTR – 3B?
The message has to be sent in the
following format from the registered mobile number
Example: Nil 3B 26AAAAA1111AAA1 06/2020
8.Will I get any validation
message on sending the NIL return filing message?
Yes, you will get a validation message on
sending the Nil return filing message. It is 4 digit number.
9.What is to be done
with the validation message received and what the format of sending the same?
The validation message has to be sent
again to 14409
CNF 3B XXXX
10.Will I get any
confirmation message once I send the validation message?
Yes, a confirmation message will be
received along with the ARN number once the validation number is sent to 14409.
11.From which month I
can use SMS facility to file GSTR – 3B Nil return through SMS?
The same can be used from the month of May 2020 as the effective date given in the Notification No 44/2020 – Central Tax dated 8th June 2020
12.What are the error
messages and resolutions while filing Nil Return through SMS?
|Sr No||Error/Information message||Error/ Information Description||Solution|
Invalid input. For Help, please SMS
Help for Nil filing GSTR3B send HELP
3B. Send to 14409
This message is received when the Keyword (NIL, CNF or HELP)
is not as per standard format
i.e. there is an issue with keyword NIL,
CNF or HELP.
Once you receive this message, you need to send the message in correct format
for keyword NIL, CNF or HELP, as given below.
Request failed. Incorrect message format. Retry as:
NIL 3B 07CQZCD1111I4Z7 032020 Send to 14409
This message is received when message contents sent for filing
NIL Form GSTR-3B are not as per standard format, like:
a. GSTIN structure; or
b. Return period; or
Once you receive this message, you need to send NIL message again as per
And send it with correct GSTIN Structure, Return Period or Return Type.
Request failed. Mobile number not registered for 11AAAAA1111A1AA.
Please retry with registered mobile number or update mobile
number on GST Portal.
This message is received when Mobile number is not registered as
authorized signatory for that particular GSTIN.
Once you receive this message, you need to send SMS
from registered mobile number of the authorized signatory
of that particular
Request failed. Same mobile number is registered for multiple signatories of 11AAAAA1111A1AA.
Please retry post updating mobile
number on GST portal.
This message is received when Mobile number is registered for
more than one authorized signatory for that particular GSTIN.
Same mobile number can’t be used by multiple authorized signatories,
for the requested GSTIN, for filing Nil Form GSTR-3B.
In such scenario, you first needto update the mobile numberthe GST Portal,
through non-core amendment process, by giving unique mobile number
for every authorized signatory for that requested GSTIN.
of the authorized signatory on
Request failed. Invalid GSTIN. Please retry with valid GSTIN as below: To file NIL return for Mar 2020:
NIL 3B 07CQZCD1111I4Z7 032020.
Send to 14409.
This message is received when GSTIN format is correct,
but GSTIN is not registered on the GST Portal.
Once you receive this message, you need to send SMS with valid GSTIN,
which is registered on the GST Portal.