{"id":19549,"date":"2020-11-16T10:30:44","date_gmt":"2020-11-16T05:00:44","guid":{"rendered":"https:\/\/corpbiz.io\/learning\/?p=19549"},"modified":"2020-12-04T14:25:50","modified_gmt":"2020-12-04T08:55:50","slug":"how-to-use-sms-facility-for-the-gstr-3b-filing","status":"publish","type":"post","link":"https:\/\/corpbiz.io\/learning\/how-to-use-sms-facility-for-the-gstr-3b-filing\/","title":{"rendered":"How to Use SMS Facility for the GSTR-3B Filing?"},"content":{"rendered":"\n<p class=\"has-drop-cap\">Are you having issues in conventionally filing the GSTR-3B? Well, you can now use the SMS facility to serve the same purpose. This blog would enable you to perform a successful filing procedure in easy steps. But before we dive straight into the new method, let begin with some basic things.&nbsp;<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">Page Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/corpbiz.io\/learning\/how-to-use-sms-facility-for-the-gstr-3b-filing\/#What_is_Nil_GSTR-3B\" >What is Nil GSTR-3B?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/corpbiz.io\/learning\/how-to-use-sms-facility-for-the-gstr-3b-filing\/#How_was_the_Nil_return_filing_done_before\" >How was the Nil return filing done before?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/corpbiz.io\/learning\/how-to-use-sms-facility-for-the-gstr-3b-filing\/#What_are_the_Steps_to_file_NIL_GSTR-3B\" >What are the Steps to file NIL GSTR-3B?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/corpbiz.io\/learning\/how-to-use-sms-facility-for-the-gstr-3b-filing\/#How_to_Track_the_Status_regarding_the_filed_Nil_GSTR-3B_return\" >How to\nTrack the Status regarding the filed Nil GSTR-3B return?&nbsp;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/corpbiz.io\/learning\/how-to-use-sms-facility-for-the-gstr-3b-filing\/#Changes_made_by_GSTN_to_Simplify_GSTR_3B_Filing\" >Changes made by GSTN\nto Simplify GSTR 3B Filing<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/corpbiz.io\/learning\/how-to-use-sms-facility-for-the-gstr-3b-filing\/#Conclusion\" >Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_Nil_GSTR-3B\"><\/span>What is Nil GSTR-3B?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>A Nil GSTR-3B is filed when suppliers have\nno details regarding supplies for declaration. In the absence of outward\nsupplies, the tax implication in such a scenario is equivalent to nil. The taxpayer\ncan follow the given checklist in case of the filing of a Nil GSTR-3B for a\nspecific month:<\/p>\n\n\n\n<ul><li>No supply of goods as well as services including non-GST supplies.&nbsp;<\/li><li>No late fee or interest is payable.<\/li><li>No supplies on which tax liabilities need to be addressed under RCM.&nbsp;<\/li><li>No other liability is to be addressed.&nbsp;<\/li><\/ul>\n\n\n\n<p class=\"text-left\"><b>Read our article<\/b>:<mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/corpbiz.io\/learning\/gstn-allows-generation-of-system-computed-liability-for-gstr-3b\/\">GSTN Allows Generation of System Computed Liability for GSTR-3B<\/a><\/mark><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_was_the_Nil_return_filing_done_before\"><\/span>How was the Nil return filing done before?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Those who seek the filling of both Nil GSTR-3B and Nil GSTR-1 were required to utilize the return dashboard on the <a href=\"https:\/\/corpbiz.io\/gst-registration\"><strong>GST<\/strong><\/a> portal. The taxpayer shall come across the set of questions before form GSTR-3B that for deciding what tables are to be made available for the declaration of the details. <\/p>\n\n\n\n<p>Next, the taxpayer needs to select \u201cYes\u201d\nunder the section\u201d Do you want to file a Nil return to initiate the filing\nprocess. The process of filing the Nil GSTR-3B and Nil GSTR-1 was complicated\ndue to the involvement of numerous steps.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Eligibility Criteria<\/h3>\n\n\n\n<p><strong><em>The following guidelines need to be met by taxpayers to file Nil GSTR-3B for a specific tax period via SMS:-<\/em><\/strong><\/p>\n\n\n\n<ul><li>The taxpayer should be a Normal\ntaxpayer\/ SEZ Unit \/ Casual taxpayer\/ SEZ Developer<\/li><li>The taxpayer should have a\nlegit GSTIN under the possession.<\/li><li>The authorized signatory must\nbe registered on the GST Portal. <\/li><li>As mentioned earlier, GSTR-3B\nis for the NIL filing so there is no point in mentioning the outward supply of\nany kind. <\/li><li>No inward supplies in regards\nto reverse charge or non-GST, nil rated.<\/li><li>Should not avail income tax\ncredit or reversal of ITC.<\/li><li>No liability is left on the\npart of the interest or late fee.<\/li><li>No tax liability left on the\npart of Form GSTR-1 <\/li><li>No liability for previous tax\nperiods.<\/li><li>All previous GSTR-3B returns\nmust not be due. <\/li><li>No data should not be in the\nsaved form in&nbsp; GSTR-3B form on the GST\nPortal<\/li><\/ul>\n\n\n\n<p>To ease the process of <a href=\"https:\/\/corpbiz.io\/gst-return-filing\"><strong>GST return filing<\/strong><\/a>, the Government of India has started the facility of SMS services via which NIL GST returns can be filed without even opening the GST portal. The facility for GSTR-3B has been already in existence since 08\/06\/2020 and the facility for GSTR-1 has been made available from the 1st week of July 2020.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_are_the_Steps_to_file_NIL_GSTR-3B\"><\/span>What are the Steps to file NIL GSTR-3B?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter is-resized\"><img decoding=\"async\" src=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/11\/What-are-the-Steps-to-file-NIL-GSTR-3B.png\" alt=\"Steps to file NIL GSTR-3B\" class=\"wp-image-19579\" width=\"527\" height=\"527\" srcset=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/11\/What-are-the-Steps-to-file-NIL-GSTR-3B.png 1000w, https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/11\/What-are-the-Steps-to-file-NIL-GSTR-3B-150x150.png 150w, https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/11\/What-are-the-Steps-to-file-NIL-GSTR-3B-300x300.png 300w, https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/11\/What-are-the-Steps-to-file-NIL-GSTR-3B-768x768.png 768w\" sizes=\"(max-width: 527px) 100vw, 527px\" \/><\/figure><\/div>\n\n\n\n<p>To get started with the Nil filing, send a\nmessage via SMS to 14409 from a phone number registered with the tax authority\nin the given way:&nbsp;<\/p>\n\n\n\n<p><em><strong>NIL&lt;space&gt;3B&lt;space&gt;GSTIN&lt;space&gt;Tax\nperiod<\/strong><\/em><strong><\/strong><\/p>\n\n\n\n<p>Next, the portal will send the six-digit\ncode to the taxpayer which would remain activated for thirty minutes.&nbsp;<\/p>\n\n\n\n<p>Now a taxpayer is required to send the\nabove code to the same number for purpose of confirmation w.r.t filing of Nil\nGSTR-3B return. Use the given format to do the same.&nbsp;<\/p>\n\n\n\n<p><em><strong>CNF&lt;space&gt;3B&lt;space&gt;CODE<\/strong><\/em><strong>&nbsp;to 14409<\/strong><\/p>\n\n\n\n<p>Upon successful validation of the code, the\nARN (Acknowledgement number) will be prompted on the taxpayer\u2019s phone number,\nconfirming the successful filing of Nil GSTR-3B.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_to_Track_the_Status_regarding_the_filed_Nil_GSTR-3B_return\"><\/span><strong>How to\nTrack the Status regarding the filed Nil GSTR-3B return?&nbsp;<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><em><strong>To track the real-time status of the Nil GSTR-3B return, follow the given steps:-<\/strong><\/em><\/p>\n\n\n\n<ul><li>Log in to the GST portal.<\/li><li>Head over to the Services and\nthen select Return<\/li><li>The next thing you need to do\nis to tap on the option called \u201cTrack Return\u201d.&nbsp;<\/li><li>The above option will let\naccess the real-time status of the Nil GSTR-3B return.&nbsp;<\/li><li>Apart from that, the taxpayer\ncan also take advantage of ARN to avail of the same information.&nbsp;<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Changes_made_by_GSTN_to_Simplify_GSTR_3B_Filing\"><\/span>Changes made by GSTN\nto Simplify GSTR 3B Filing<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong><em>GSTN has made some crucial changes in GSTR-3B return filing form, those are as follows:-<\/em><\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Tax Payment<\/h3>\n\n\n\n<p>In the updated iteration of the form, the\npublic can determine whether the tax liability is being addressed via cash or\ncredit in tax liability, before submitting the form. Previously, the individual\nwas liable to submit the return to confirm the tax liability amount. Post\nsubmission, no modification was permitted.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Draft Return Download Facility<\/h3>\n\n\n\n<p>Previously, the downloading option was not\npresent to save details for offline re-checking.&nbsp;But now the new option\nhas been incorporated for the public convenience where users can download the\ndraft return regardless of the stage to determine the saved detail\noffline.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Challan Generation:&nbsp;<\/h3>\n\n\n\n<p>At present, challan can be prepared with\nthe cash needed to the furnished after considering the balance available in\ncash ledger and suggested the ITC utilization in the table with a tap of a\ncursor. Previously, manual intervention was required to file the challan\nagainst the amount to be paid in cash. But, the taxpayer is allowed to edit the\ncredit amount to be used filled by the system.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Auto-filling of Tax Amount<\/h3>\n\n\n\n<p>This step generally is taken to reduce time\nconsumption and lower down the error as taxpayers now either have to fill\nSGCT\/UTGCT or CGST, another tax amount will be auto-filled.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>This is an imperative measure on the part of the <em><strong>Central Government<\/strong><\/em><sup><a href=\"https:\/\/en.wikipedia.org\/wiki\/Central_government\"><em><strong>[1]<\/strong><\/em><\/a><\/sup> and GST portal, particularly in the ongoing crisis. This facility is nothing short of relief for the individuals when the GST portal fails to respond properly. Now, the taxpayer having nil details in a specific tax period can also gives the GSTR-3B through SMS service in the absence of the portal services.&nbsp;<\/p>\n\n\n\n<p class=\"text-left\"><b>Read our article<\/b>:<mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/corpbiz.io\/learning\/online-gst-return-filing-procedure-types-due-date-and-penalty\/\">GST Return Filing Procedure \u2013 Types of GST Returns, Due Date and Penalty<\/a><\/mark><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Are you having issues in conventionally filing the GSTR-3B? Well, you can now use the SMS facility to serve the same purpose. This blog would enable you to perform a successful filing procedure in easy steps. But before we dive straight into the new method, let begin with some basic things.&nbsp; What is Nil GSTR-3B? [&hellip;]<\/p>\n","protected":false},"author":22,"featured_media":19581,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[16],"tags":[986],"acf":{"service_id":"96"},"authorName":"Pankaj Tyagi","authorImageUrl":"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2022\/01\/MicrosoftTeams-image-42.jpg","authorDescription":"Pankaj has a diverse experience of writing research papers, blog, and articles during his college time. Earlier, he was working as a tax consultant in a financial firm, but his interest in writing drives him to pursue a career in the writing field.","postViews":3951,"readingTime":4,"_links":{"self":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/19549"}],"collection":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/users\/22"}],"replies":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/comments?post=19549"}],"version-history":[{"count":11,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/19549\/revisions"}],"predecessor-version":[{"id":21081,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/19549\/revisions\/21081"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media\/19581"}],"wp:attachment":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media?parent=19549"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/categories?post=19549"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/tags?post=19549"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}