The Goods & Services Tax Network (GSTN) Portal has recently released Frequently Asked Questions (FAQs) related to filing of "Nil" GSTR-1 through Simple Messaging Service (SMS) Facility.
The Central Board of Indirect Taxes & Customs (CBIC) via Notification No.44/2020-CT dated 8th June 2020 amended Rule "67A" of CGST Rules,2017 by prescribing that a Taxpayer can File "Nil" Return in Form GSTR-1 and GSTR-3B through SMS Facility.
"Nil" Return was explained as a Return under Section 37 for a tax period that has nil or no entry in all Tables in Form GSTR-1.
However, The Manner of Filing Return through SMS was not provided by CBIC. Thus, with these FAQs GSTN Portal has now prescribed the manner of filing of GSTR-1.
Some of the Important FAQs which a taxpayer should be aware of in order to file "Nil" GSTR-1 return are:
1. When can Form GSTR-1 be filed as Nil?
Ans.Form GSTR-1 can be filed as a nil return if there are no outward supplies (including supplies on which tax is to be charged on reverse charge basis, zero rated supplies and deemed exports) during the month or quarter, for which the return is being filed for.
2. Who can file Nil Form GSTR-1?
Ans.Nil Form GSTR-1 for a tax period can be filed, if:
- There are no Outward Supplies (including supplies on which tax is to be charged on reverse charge basis, zero rated supplies and deemed exports) during the month or quarter for which the return is being filed for.
- No Amendments is to be made to any of the supplies declared in an earlier return.
- No Credit or Debit Notes is to be declared / amended.
- No details of advances received for services is to be declared or adjusted.
3. Is filing of Form GSTR-1 as Nil return mandatory?
Ans.Filing of Form GSTR-1 is mandatory for all normal (including SEZ Unit & SEZ developer) and casual taxpayers, even if there is no business activity in any particular tax period. So, for such tax period(s), the return can be filed as NIL (if all conditions for filing Nil return are satisfied).
4. Who is authorized to file Nil Form GSTR-1 through SMS, on behalf of the taxpayer?
Ans.All the authorized representatives, for a particular GSTIN, are allowed to file Nil Form GSTR-1 through SMS.
Note:
If more than one Authorized Signatories/ Representatives have the same mobile number registered on the GST Portal, such Authorized Signatories cannot file Nil Form GSTR-1 through SMS. In such scenario, Authorized Signatory first need to update their mobile number on the GST Portal, through non-core amendment process, by giving unique mobile number for every authorized signatory for that requested GSTIN.
Any Authorized Signatory/ Representative with unique mobile number registered on the GST Portal, can file Nil Form GSTR-1 through SMS.
5. I am an Authorized Signatory and my mobile number has been registered for more than one GSTIN. Can I file Nil Form GSTR-1, through SMS for all GSTINs?
Ans.Yes, you can file Nil Form GSTR-1, through SMS for all GSTINs, for whom you are an Authorized Signatory, from the same mobile number.
6. My Authorized Signatories have been reset by the Tax Official. Can I file Form GSTR-1 Nil return through SMS?
Ans.In case, your Authorized Signatories have been reset by the Tax Official, you need to first reactivate your User ID by navigating to GST Portal > Login > here link. Click here to know more about it.
Post reactivating your User ID, you can file Nil Form GSTR-1 through SMS.
11. How can I file Nil Form GSTR-1 through SMS?
Ans.To file Nil Form GSTR-1 through SMS, follow the below mentioned steps. Let's take an example that you need to file Nil Form GSTR-1 through SMS for a GSTIN "07AQDPP8277H8Z6" for tax period April 2020 (monthly).
Note: The following example also contains steps for filing Form GSTR-1 for quarter April to June 2020 for the same GSTIN for user information.
The above is illustrated as texts images as given below:
12.What will happen after successful filing of Nil Form GSTR-1, through SMS?
Ans.After successful filing of Nil Form GSTR-1, through SMS:
- A.R.N. will get generated.
- The status of Form GSTR-1 is changed to Filed on GST Portal.
- An SMS and e-mail will be sent to the e-mail and mobile number of the primary authorized signatory.
- In case, sender is an authorized signatory but not the primary authorized signatory, SMS will be sent to his/her mobile number also.
13.From where can I track the status of my filed Form GSTR-1 return?
Ans.Navigate to Services > Returns > Track Return Status option to track the status of your filed Form GSTR-1 return on the GST Portal.
Source: www.cbic-gst.gov.in
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