In a major move towards GST taxpayers' facilitation, the government has decided to provide the facility of SMS filing of NIL statement of Form GSTR-1 from the first week of July.
The Central Board of Indirect Taxes and Customs (CBIC) said that the filing of NIL statement in Form GSTR-1 also through SMS would substantially improve ease of GST compliance for over 12 lakh registered taxpayers. At present, these taxpayers have to log into their account on the common portal and then file their statement of outward supplies in Form GSTR-1 every month or each quarter, read a release from Finance Ministry.
"GST taxpayers with NIL outward supplies would not be required to log on to the GST Portal and would be able to file their NIL statement in Form GSTR-1 through just an SMS. The status confirmation of the filed statement or return application can be tracked by them on the GST Portal by logging in to their GSTIN account and navigating to Services>Returns>Track Return Status," the ministry said.
It may be noted that the facility to file NIL monthly GSTR-3B return through SMS has already been made available since June 8, 2020. Taxpayers who have NIL Form GSTR-3B return to file may avail the SMS facility.