Taxpayers registered under GST can submit their nil GSTR-1 returns via SMS from their registered mobile number, a facility available since July 1, 2020. This applies to all regular GST-registered taxpayers, including casual taxable persons, SEZ units, and developers, even when no business transactions occur in a given tax period. The nil GSTR-1 can be filed either through the official GST portal or by sending a text message from a verified mobile number.

Currently, the deadline for amending GSTR-1, correcting errors, or uploading missing invoices and debit/credit notes for a financial year is November 30th of the subsequent year, or the date of filing the annual return, whichever comes sooner. Additionally, details of outward supplies must be filed sequentially, period by period.

Since January 1, 2022, taxpayers are unable to file GSTR-1 if their GSTR-3B for the preceding tax period remains unfiled. Furthermore, from the same date, GST authorities can initiate recovery actions without issuing a show-cause notice against taxpayers who report lower sales in GSTR-3B compared to GSTR-1. As of September 1, 2021, taxpayers are prevented from filing GSTR-1 or utilizing the Invoice Furnishing Facility (IFF) if they have outstanding GSTR-3B filings. This restriction applies if the GSTR-3B is pending for the preceding two months (for monthly filers) or the previous quarter (for quarterly filers), as per CGST Rule 59(6).

What is a Nil GSTR-1?

A GSTR-1 is considered a nil return for a specific tax period (monthly or quarterly) if it meets the following criteria:

• No outward supplies or sales recorded
• There are no supplies on which tax is to be charged on a reverse charge basis
• No zero-rated supplies or deemed exports are reported
• There are no amendments to be carried out for earlier tax periods
• No credit notes or debit notes to be declared or amended
• No instances of advances received for services to be declared or adjusted

Previous Methods for Nil Return Filing

Previously, taxpayers could only file a nil GSTR-1 by logging into the GST portal. This involved navigating to the 'GSTR-1' section on the return dashboard and responding to initial questions, including confirming the intent to file a nil return. While this online method remains available, it is generally more time-consuming due to multiple steps involved.

Eligibility and Timing for SMS Nil GSTR-1 Filing

The SMS-based nil GSTR-1 filing can only be completed from the first day of the month following the relevant tax period. For example, a nil return for April 2020 could only be filed on or after May 1, 2020. Similarly, for the April-June 2020 quarter, filing was possible only from July 1, 2020. Any attempt to file before these dates will result in an error.

When sending the SMS, monthly filers should specify the tax period in 'MMYYYY' format. Quarterly filers must input the last month of the quarter, such as '062020' for the April-June 2020 quarter.

Procedure for Filing Nil GSTR-1 via SMS

Prerequisites for SMS Filing

Before initiating the SMS filing process, taxpayers must fulfill these requirements:

• The business must register its authorized signatory and their mobile number on the GST portal.
• All authorized representatives for a particular GSTIN are permitted to file nil GSTR-1 through SMS.
• Each authorized representative under the GSTIN must have a unique mobile number for SMS filing. If not, the mobile number must be updated via the non-core amendment procedure for GST registration.
• Any GSTR-1 data currently in the 'saved' stage on the online GST portal must be deleted before using the SMS facility.
• A single mobile number can be used to file nil GSTR-1 for multiple GST Identification Numbers (GSTINs).
• The SMS messages are not case-sensitive.
• Three attempts are allowed per GSTIN for filing a nil GSTR-1. Continuous failures will block the combination of mobile number and GSTIN for 24 hours. Similarly, 50 attempts are permitted for a registered mobile number to file nil returns for any GSTIN in a day, after which the mobile number will be blocked for 24 hours. However, online nil return filing on the GST portal remains available.

Step-by-Step Guide to File Nil GSTR-1

Step 1: To initiate the SMS filing process, users must send a text message to 14409 from their registered mobile number. The message format is 'NIL(space)R1(space)GSTIN(space)Tax period in MMYYYY'. For instance:

• For a monthly GSTR-1 for April 2020, type 'NIL R1 09AGBPS5577MSZC 042020'
• For a quarterly GSTR-1 for Apr-Jun 2020, type 'NIL R1 07AQDPP8277H8Z6 062020'

A six-digit verification code will then be sent via SMS, valid for thirty minutes.

Step 2: Within 30 minutes of receiving the verification code, the user must confirm the nil GSTR-1 filing by sending another SMS to 14409. The format for this confirmation is 'CNF(space)R1(space)Code'. For example, if the code is 342917, send 'CNF R1 342917'.

Upon successful validation by the GSTN, the nil GSTR-1 will be filed, and the taxpayer will receive an Application Reference Number (ARN) via SMS and email. The status of the GSTR-1 for that period will subsequently update to 'Filed'.

Seeking Assistance from GSTN

For assistance with SMS-based nil GSTR-1 filing, users can text 'HELP(space)R1' from their registered mobile number.

Resolving Common Errors in SMS Nil GSTR-1 Filing

Monitoring Filed Nil GSTR-1 Return Status

To check the submission status of a nil GSTR-1 return, taxpayers can log into the GST portal and navigate to 'Services' > 'Returns' > 'Track Return Status', then use the Application Reference Number (ARN) they received.