File Your Income Tax Return Before 31st July 2024.
- Who do require filing NIL GSTR3B?
Ans. Taxpayer eligible to file NIL Form GSTR-3B for a tax period if:
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- Has NOT made any Outward Supply
- Do NOT have any reverse charge liability
- Do NOT intend to take any Input tax credit and
- Do NOT have any Liability for that particular or earlier Tax Periods.
- Can person not eligible to file NIL return file GSTR3B via SMS?
Ans. No, this provision inserted only for person filling NIL return - Who is eligible to file Nil Form GSTR-3B through SMS?
Ans. Taxpayer must have to fulfill the following conditions given below to get eligible to file Nil Form GSTR-3B, through SMS:
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- Taxpayer must be registered as Normal taxpayer/ Casual taxpayer/ SEZ Unit / SEZ Developer and must have a valid GSTIN.
- Authorized signatory and his/ her phone number must be registered on the GST Portal.
- There is no pending liability of previous period tax, interest or late fee while filing Nil Form GSTR-3B.
- All GSTR-3B return of previous tax periods must be filed.
- There must not be any data in saved stage, in online version of Form GSTR-3B, on the GST Portal.
- Who is authorized to file Nil Form GSTR-3B through SMS, on behalf of the taxpayer?
Ans. All the authorized representatives, having a particular GSTIN, are allowed to file Nil Form of GSTR-3B through SMS.
Note:
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- If more than one Authorized Signatories/ Representatives have the same mobile number registered on the GST Portal, such Authorized Signatories cannot file Nil Form GSTR-3B through SMS. In such scenario, Authorized Signatory first need to update their mobile number on the GST Portal, through non-core amendment process, by giving unique mobile number for every authorized signatory for that requested GSTIN.
- Other Authorized Signatories/ Representatives with unique mobile number registered on the GST Portal, can file Nil Form GSTR-3B through SMS.
- I am an Authorized Signatory and my mobile number has been registered for more than one GSTIN. Can I file Nil Form GSTR-3B, through SMS for all GSTINs?
Yes, you can file Nil Form GSTR-3B, through SMS for all GSTINs, for whom you are an Authorized Signatory, from the same mobile number. - My Authorized Signatories have been reset by the Tax Official. Can I file Form GSTR-3B NIL return through SMS?
In case, your Authorized Signatories have been reset by the Tax Official, you need to first reactivate your User ID by navigating to GST Portal >Login. - When do I have to file Nil Form GSTR-3B?
A taxpayer may file Nil Form GSTR-3B, anytime on or after the 1st of the subsequent month for which the return is being filed for.
For example, for the month of June 2020, nil return can be filed only on or after 1st July 2020. - Is it mandatory to file NIL return?
Ans. Filing of Form GSTR-3B is mandatory to file for all taxpayers, even if there is no business income earned the particular tax period. The given conditions for filling NIL return should be satisfied.
