GSTR1 – Let us suppose that 12AJPPN5878H1ZP is the GST Number of an Individual.

In order to File Nil Return of GSTR1 for the month of September 2020 (092020), he/she needs to send SMS through his/her registered mobile number in the format as


In doing so, a 6-digit verification code will be received in registered mobile and accordingly another SMS needs to be sent in the format as


GSTR NIL RETURN Filed successfully and a confirmation message related to it will be received in registered mobile number as

Your, 12AJPPN5878H1ZP GSTR1 for tax period 092020 is filed successfully and ARN is AAXXXXXXXXXXXXX. Please use this ARN to track the status of your return.


Nil GSTR-1 will be filed by way of an SMS from the registered cell variety of the taxpayer from 1st July 2020 onwards. Each GST registered regular taxpayer should file a zero GSTR-1 even when no enterprise exercise happens for a tax interval. It additionally covers informal taxable individuals, SEZ models and builders. Companies can henceforth file a zero GSTR-1 both on-line on the GST portal or by sending an SMS from a registered cell quantity.


What’s a zero GSTR-1?

GSTR-1 will likely be termed as a zero return for a specific tax interval (a month or quarter) if the next situations are glad:


No outward provides or gross sales recorded

There are not any provides on which tax is to be charged on a reverse cost foundation

No zero-rated provides or deemed exports are reported

There are not any amendments to be carried out for earlier tax intervals

No credit score notes or debit notes to be declared or amended

No situations of advances obtained for providers to be declared or adjusted


How was the nil return filing done before?

Earlier than understanding the steps, the conditions/directions for submitting a zero GSTR-1 utilizing SMS are as follows:


Enterprise should register its authorised signatory and his/her telephone quantity on the GST portal.

All authorised representatives for a specific GSTIN can file nil GSTR-1 by way of SMS.

Every of the authorised representatives underneath the GSTIN will need to have a singular cell quantity for SMS submitting. If not, then each authorised consultant should replace the cell quantity by following the non-core modification process of GST registration.

The GSTR-1 information should not be within the “saved” stage on the web GST portal. In that case, the person should delete earlier than utilizing the SMS facility.

One cell quantity can be utilized to file nil GSTR-1 for a number of GST Identification numbers (GSTIN).

The SMS isn’t case-sensitive.

Three makes an attempt will likely be made obtainable for a GSTIN to file a zero GSTR-1. Any steady failure by the person will end in blocking of that individual mixture of cell quantity and GSTIN will get for the following 24 hours. Equally, 50 makes an attempt will likely be allowed for a registered cell quantity for submitting nil returns of any GSTIN in a day. Any steady failure will end in blocking of that cell quantity for the following 24 hours. Nevertheless, the person can proceed submitting nil return on the GST portal.


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