Intro
The Indian government has recently rolled out another privilege for the registered taxpayer, where one can file nil GST return by SMS. GST 3B is the monthly summary of monthly return filed by the taxpayer while in GSTR1, they disclose all their outward supplies and submit invoice wise details for the whole month. The new SMS system is for GSTR 3B with nil liability. The GSTR 3B form can be submitted via SMS, which would take away the pain of logging into the account every month. This will make things easy for 22 lakh taxpayers. The system will also put India in a better position as far as ease in tax filing is concerned. The country currently stands at position 115 out of 190 countries. This is undoubtedly a great move with traders concentrating on revamping their businesses after lockdown. They will now have less hazard while filing GST returns by SMS.
How to file GST 3B by SMS?
Here is a step by step guide to filling GST return by SMS which can be done quite quickly.
Step 1: To initiate nil filing, send an SMS to 14409. The SMS shall be NIL<space>3B<space>GSTIN number<space>MMYYYY. Here MMYYYY represents the month and year of the tax period.
Step 2: Once the SMS is sent, VD-GSTIND will send a six-digit validation code with a validity of 30 minutes.
Step 3: Send an SMS to 14409 as follows, CNF<space>3B<Space>Code. So, if your code is 654321, your SMS will be CNF 3B 654321.
Step 4: You will receive an acknowledgment of SMS from VD-GSTIND with an ARN. ARN is a 14-digit alphanumeric code that you can use to track the return filing status.
Once you have filed the GST return by SMS, you can check the status at www.gst.gov.in. In case you need any other help, you can send an SMS, HELP 3B to 14409.
Also Read : GST Registration, Company Registration , GSTR3B by SMS Process
Cons of Filing GSTR3B by SMS.
- While the system sounds good but, two SMS is a bit complicated thing as taxpayer needs to write proper GST No and code to get return correctly verified.
- Normal taxpayer may sometimes feel that return is filed properly but it might not be filed correctly if process not followed accurately and in such case return will remain unfiled. To tackle this GSTR must have a system that reminds tax payer monthly for their returns.
- If there is a late fee to be paid of last months return then GSTR3B even if NIL then cannot be filed.
Conclusion
Though the system is good but still it is complicated for a B2C taxpayer. GST department must instead start a telephonic system where people will call departments from a registered number and tell that NIL return to be filed. This would be easier and can truly replace hazards in filling and simplifying complications. As in this SMS system taxpayer still needs to call the tax consultant to check whether NIL return has been filed or not.
