GSTN has issued Frequently Asked Question (“FAQ”) on Filing of Nil Form GSTR-1 through SMS on GST Portal. The following are the important questions picked up from the FAQ for the ease of understanding of the taxpayers are as under:-
I – About Nil Form GSTR-1:-
Q. When can Form GSTR-1 be filed as Nil?
Ans: Form GSTR-1 can be filed as a nil return 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 for.
Q. Who can file Nil Form GSTR-1?
Ans. Nil Form GSTR-1 for a tax period can be filed, if:
- There are no Outward Supplies (including supplies on which tax is to be charged on reverse charge basis, zero rated supplies and deemed exports) during the month or quarter for which the return is being filed for
- No Amendments is to be made to any of the supplies declared in an earlier return
- No Credit or Debit Notes is to be declared / amended
- No details of advances received for services is to be declared or adjusted
II – About Filing Nil Form GSTR-1 through SMS
Q. Can I file Nil Form GSTR-1 through SMS, instead of filing online through GST Portal?
Ans. Yes, you can file Nil Form GSTR-1 through SMS, instead of filing it through online mode on GST Portal.
Q. Who is eligible to file Nil Form GSTR-1 through SMS?
Ans. Any taxpayer who fulfills below conditions, are eligible to file Nil Form GSTR-1, through SMS:
- Taxpayer must be registered as Normal taxpayer/ Casual taxpayer/ SEZ Unit / SEZ Developer and must have a valid GSTIN
- Taxpayer must have opted for the filing frequency as either monthly or quarterly on the GST Portal.
- Authorized signatory and his/ her phone number must be registered on the GST Portal.
- There must not be any data in saved or submitted stage in online version of Form GSTR-1, on the GST Portal.
III – Help SMS Format
Q. How do I get help on Nil Form GSTR-1 filing through SMS?
Ans. You need to send SMS in below format to get help related to filing Nil Form GSTR-1 through SMS to 14409: SMS Format: HELP space<Return Type>
IV – Filing Nil Form GSTR-1 through SMS
Q. I have saved my data/summary for a particular return period on the GST Portal. Can I file Nil Form GSTR-1 through SMS for that period?
Ans. You cannot file Nil Form GSTR-1 through SMS, for the tax period, for which you have saved data/summary on the GST Portal. If you have some saved data in your Form GSTR-1 on GST Portal, you need to either file your Form GSTR-1 through online mode on GST Portal or delete the saved data from the portal and then file Nil Form GSTR-1 through SMS.
V – Verification Code
Q. What is the validity of Verification Code?
Ans. Verification Code is valid for 30 minutes.
Q. Verification Code consists of how many digits?
Ans. Verification Code consists of 6 numeric digits only.
VI – Post Filing of Nil Form GSTR-1 through SMS
Q. What will happen after successful filing of Nil Form GSTR-1, through SMS?
Ans. After successful filing of Nil Form GSTR-1, through SMS:
- ARN will get generated.
- The status of Form GSTR-1 is changed to Filed on GST Portal.
- An SMS and e-mail will be sent to the e-mail and mobile number of the primary authorized signatory.
- In case, sender is an authorized signatory but not the primary authorized signatory, SMS will be sent to his/her mobile number also.
Q. I have filed Nil Form GSTR-1 through SMS. Do I need to login again to the GST Portal to file Nil Form GSTR-1?
Ans. Once you have filed Nil Form GSTR-1 through SMS, you do not need to login to the GST Portal again to file Nil Form GSTR-1. After successful filing of Nil Form GSTR-1, through SMS, the status of Form GSTR-1 is changed to Filed on GST Portal.
The Complete FAQ’s can be accessed at: https://tutorial.gst.gov.in/userguide/returns/index.htm#t=faq_nilreturngstr1.htm