In a significant move towards taxpayer facilitation, the government has allowed taxpayers with NIL liability to file their monthly GST return in FORM GSTR-3B through short message service or SMS.
This would substantially improve ease of GST compliance for over 2.2 million registered taxpayers who had to otherwise log into their account on the common portal and then file their returns every month, a government release said. Taxpayers with NIL liability need not log on to the GST portal and may file their NIL returns through a simple SMS.
For this purpose, 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’.