The Central Government vide Press Release dated 08.06.2020 has informed that it has from today onwards it has allowed filing of NIL GST monthly return in FORM GSTR-3B through SMS. This has been touted as a significant move towards taxpayer facilitation and step that will 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. Now, these taxpayers with NIL liability need not log on to the GST Portal and may file their NIL returns through a SMS.
Further the press release also states that the functionality of filing Nil FORM GSTR-3B through SMS has been made available on the GSTN portal with immediate effect. The status of the returns so filed can be tracked on the GST Portal by logging in to GSTIN account and navigating to Services>Returns>Track Return Status. The procedure to file Nil returns by SMS has also been narrated in the press release. For ready reference of our readers the complete text of the press release is given at end of this article.
It is pertinent to mention here that Rule 61 of the CGST Rules, 2017 which governs form and manner of submission of monthly return does not envisage filing of FORM GSTR-3B through SMS.
However in this regard, Rule 67A was inserted to the CGST Rules, 2017 vide CGST (Fifth Amendment) Rules, 2020 by means of Notification No. 38/2020–Central Tax dated 05.05.2020.
For ready reference of our readers the Rule 67A is reproduced below:
“67A. manner of furnishing of return by short messaging service facility.
Notwithstanding anything contained in this Chapter, for a registered person who is required to furnish a Nil return under section 39 in FORM GSTR-3B for a tax period, any reference to electronic furnishing shall include furnishing of the said return through a short messaging service using the registered mobile number and the said return shall be verified by a registered mobile number based One Time Password facility.
Explanation. -For the purpose of this rule, a Nil return shall mean a return under section 39 for a tax period that has nil or no entry in all the Tables in FORM GSTR-3B.“.
Thus above Rule 67A provides legal backing to the rolling out of filing of GSTR-3B through SMS. However the issue is that as per Notification No. 38/2020–Central Tax dated 05.05.2020 the new Rule 67A was to be made effective from a date to be notified later.
Rule 67A has been made operative vide Notification No. 44/2020 – Central Tax dated 08.06.2020 wherein it has been stated that provisions of said Rule shall come into force from 08.06.2020. .
Which return can be filed by SMS
It should be remembered that as per Explanation to Rule 67A a Nil return shall mean a return for a tax period that has nil or no entry in all the Tables in FORM GSTR-3B. Thus there should no taxable supply, no exempt supply (including Nil rated and non GST supply), no exports, no liability under reverse charge, no ITC availing / reversal, in order to file GSTR-3B through SMS. The above provision can be understood by the following table:
| Situation | Taxable supply | Exempt Supply | Exports | Reverse Charge liability | ITC availing / reversal | Can GSTR-3B be filed through SMS |
| I | Yes | No | No | No | No | No |
| II | No | Yes | No | No | No | No |
| III | No | No | Yes | No | No | No |
| IV | No | No | No | Yes | No | No |
| V | No | No | No | No | No | Yes |
Before parting, making the functionality of filing GSTR-3B through SMS operational is a welcome step and will definitely reduce compliance burden of assessees.
For ready reference the press release dated 08.06.2020 is given below:-
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