Filing NIL Form GSTR-3B through SMS on GST Portal

A taxpayer may now file NIL Form GSTR-3B, through an SMS, apart from filing it through online mode, on GST Portal. To file NIL Form GSTR-3B through SMS, the taxpayer must fulfill following conditions: They must be registered as Normal taxpayer/ Casual taxpayer/ SEZ Unit / SEZ Developer.  They have valid GSTIN. Phone number of Authorized signatory is registered on the GST Portal. There is no p…