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NEW DELHI: The Centre has initiated short-messaging service (SMS) facility for taxpayers to file ‘nil’ month-to-month items and providers tax (GST) returns. The service shall be accessible from the beginning of subsequent month (July 1, 2020).
The transfer is aimed toward making the GST compliance process simpler for registered taxpayers who needed to in any other case log into their accounts on the frequent portal after which file their returns.
“GST taxpayers with NIL outward provides wouldn’t be required to go online to the GST Portal and would have the ability to file their NIL assertion in FORM GSTR-1 via simply an SMS. The standing affirmation of the filed assertion or return software may be tracked by them on the GST Portal by logging in to their GSTIN account,” the Central Board of Oblique Taxes and Customs (CBIC) stated in an announcement.
This is the right way to file month-to-month GSTR-1 by way of SMS:
* To provoke the SMS facility, ship SMS to 14409 as NIL<area>R1<area>GSTIN quantity<area>Tax interval (in MMYYYY). For example: NIL R1 09XXXXXXXXXXXZC 042020 (for month-to-month return of April 2020) or NIL R1 09XXXXXXXXXXXZC 062020 (for quarterly return of April-June 2020).
* You’ll get a six-digit code with validity as much as 30 minutes and ensure ‘nil’ assertion submitting by sending: CNF<area>R1<area> CODE to 14409.
* On profitable code validation, return shall be filed and you’ll obtain an acknowledgement quantity via SMS.
For GSTR-3B
* File ‘nil’ return in FORM GSTR-3B and use 3B as a substitute of R1 whereas sending SMS to 14409.
It have to be famous {that a} taxpayer ought to have a legitimate GSTIN together with approved signatory and registered cell quantity.
If a consumer finally ends up sending invalid code greater than thrice, then the respective GSTIN and cell quantity shall be blocked for 24 hours.
GSTR-1 may be filed month-to-month or quarterly by taxpayers to reveal particulars of their outward provides together with tax legal responsibility. Whereas, GSTR-3B is filed month-to-month and contains return abstract (GST to be paid, enter tax credit score claimed, and many others) of a taxpayer.