Filing NIL Form GSTR-1 through SMS on GST Portal

Updated: Jul 15, 2020


Keeping in view of the current situation Government has given all taxpayer an option of filing GSTR-1 through an SMS, apart from filing it through online mode, on GST Portal. This option was given keeping in view that many people are stuck in other cities due to lockdown and there is the possibility of non-availability internet service then they can file through SMS. To file NIL Form GSTR-1 through SMS, the taxpayer must fulfil the following conditions:

  • They must be registered as a Normal taxpayer/ Casual taxpayer/ SEZ Unit / SEZ Developer.

  • They have valid GSTIN.

  • Phone number of Authorized signatory is registered on the GST Portal.

  • No data should be in saved or submitted stage for Form GSTR-1 on the GST Portal, related to that respective month.

  • NIL Form GSTR-1 can be filed anytime on or after the 1st of the subsequent month for which the return is to be filed.

  • A taxpayer should have opted for the filing frequency as either monthly or quarterly.

NIL Form GSTR-1 for a tax period must be filed by the taxpayer if:

  • There are no Outward Supplies (including supplies on which tax is to be charged on a reverse charge basis, zero-rated supplies and deemed exports) during the month or quarter for which the return is being filed.

  • No Amendments is to be made to any of the supplies declared in an earlier return.

  • No Credit or Debit Notes to be declared/amended.

  • No details of advances received for services to be declared or adjusted.

Steps to File Nil Form GSTR 1 through SMS is as below:

  • Send SMS to 14409 number to file Nil Form GSTR-1 - NIL space Return Type space GSTIN space Return Period

  • For Monthly Filing for Tax Period April 2020: NIL R1 07XXXXXXXXXX8Z6 042020

  • For Quarterly Filing for Tax Period Apr-Jun 2020: NIL R1 07XXXXXXXXXX8Z6 062020

  • Send SMS again on the same number 14409 with Verification Code (For Example Verification Code received here is 324961) to confirm the filing of Nil Form GSTR-1.- CNF space Return Type space Code - CNF R1 324961

  • Once the "Verification Code" has been successfully validated, GST Portal will send ARN back to the same mobile number and on the taxpayer's registered e-mail ID to intimate successful Nil filing of Form GSTR-1.

For a given GSTIN, all authorized representatives can file NIL Form GSTR-1 via SMS.

Source (GSTIN Portal)