Anil, a registered dealer running its business smoothly but due to pandemic there was no purchase and sale in the month of December 2020, he is willing to file his GST returns by a SMS only. Can he do so? If yes, what ar

Yes, he can file GSTR-1 and GSTR-3B by a single SMS. In terms of Rule 67A of the Central Goods and Services Tax Rules, 2017, Tax payers can file Nil Return under section 39 of Central Goods and Services Tax Act, 2017 in Form GSTR-3B or a Nil details of outward supplies under section 37 of Central Goods and Services Tax Act, 2017 in Form GSTR-1, through an SMS, apart from filing it through online mode, on GST portal. To file Nil returns (GSTR-1 and GSTR-3B) through SMS, the taxpayer must fulfil following conditions: He must be registered as Normal taxpayer/Casual tax payer/ SEZ Unit/ SEZ Developer. He must have a valid Goods and Services Tax Identification Number (GSTIN). Phone number of authorised signatory must be registered on the GST portal. No data should be in saved or submitted stage for Form GSTR-1 on the GST Portal, related to that respective month. Nil return in Form GSTR-3B or NIL details in form GSTR-1 can be filed anytime on or after the 1st of the subsequent month for which the return is to be filed. Taxpayer should have opted for the filing frequency as either monthly or quarterly. Nil Form GSTR-1 for a tax period must be filed by the taxpayer if: There is 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 of quarter for which the return is being filed. No amendments are to be made to any of the supplies declared in an earlier return. No credit or Debit notes to be declared / amended. No details of advances received for services to be declared or adjusted.