Filing NIL Form GSTR-1 through SMS on GST Portal

1. A taxpayer may now file NIL Form GSTR-1, through an SMS, apart from filing it through online mode, on GST Portal. 2.To file NIL Form GSTR-1 through SMS, the taxpayer must fulfil 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. No data should be…