In a major move towards taxpayer facilitation, the Government on Monday allowed filing of NIL GST monthly return in Form GSTR-3B through SMS.
The Government on Monday announced that filing Nil GST monthly returns through SMS would improve ease of GST compliance. (HT PHOTO)
“This would substantially improve ease of GST compliance for over 22 lakh registered taxpayers who had to otherwise log into their account on the common portal and then file their returns every month,” the Central Board of Indirect Taxes and Customs said in a statement.
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“Now, these taxpayers with NIL liability need not log on to the GST Portal and may file their NIL returns through a SMS,” it said.
For this purpose, the functionality of filing Nil Form GSTR-3B through SMS has been made available on the GSTN portal with immediate effect.
The procedure to file Nil returns by SMS is as follows: NIL
3B
GSTIN
Tax period.