Kumari Palany & Co

A new facility to file GST Returns through mobile!

Posted on: 10/Oct/2020 2:52:18 PM
A new facility has been launched for filing GST (Goods and Services Tax) returns through the use of mobile phones – especially in cases where there is no GST amount to be paid – as such filing of ‘nil return’.

As a regular procedure, monthly filing is done on payment of GST through GSTR.1 and GSTR-3B forms. Out of this, the filing of GSTR-3B form can be filled and filed without penalty every month before the 20th of every month.

In this scenario, in cases where there is no bill to be paid and returning of GST files, a facility to file ‘Nil Return’ through SMS (Short Message Service) sent through mobile phones. According to this, in case there has been no sales or services in a particular month, ‘nil return’ has to be filed for this month. This can be done through the mobile phone by sending a SMS and filing.

However, certain conditions have been provided to avail of this facility. According to these, the Name of the person filing GST return as registered and his/her mobile number must have been registered in the GST Portal. Further, the GST payer must have filed the GSTR-3B form. And there must be no pending payment. Further, the filing person should not have paid any penalty or interest due to delayed payment. If all these conditions are met, ‘Nil Return’ can be filed by sending SMS through Mobile Phone.