How to file a nil GST return by SMS: GSTR-1 and GSTR-3B

If your business made no sales, received no goods or services on which you claim credit, and owes no tax for a month, you still have to file a return. The GST system offers a shortcut: a nil GSTR-1 or GSTR-3B can be filed by text message, without logging in to the portal.

When a return counts as nil

A return is nil for the period when all of these are true:

• You made no outward supplies, including exempt and zero-rated supplies
• You have no inward supplies on reverse charge
• You are not claiming input tax credit
• You have no tax, interest or late fee to pay

If any one of these is not true, file the normal return on the portal.

Before you send the SMS

• The mobile number of the authorised signatory must be registered on the GST portal. The SMS must be sent from that number.
• All earlier GSTR-3B returns must already be filed.
• There must be no saved or submitted data for the same period on the portal.
• Use your 15-character GSTIN exactly as registered.

Filing a nil GSTR-3B

1. Send the first SMS to 14409 in this format:

   NIL 3B <GSTIN> <MMYYYY>

   For example, for April 2026: NIL 3B 07AAAAA0000A1Z5 042026.

2. Wait for the reply. You receive a six-digit verification code. It stays valid for a limited time, so use it promptly.

3. Confirm the return by sending a second SMS to 14409:

   CNF 3B <code>

4. Keep the acknowledgement. On success you receive an SMS with an acknowledgement reference number. Save it.

Filing a nil GSTR-1

The steps are the same, with R1 as the return type:

• First message: NIL R1 <GSTIN> <MMYYYY>
• Confirmation: CNF R1 <code>

Quarterly filers use the last month of the quarter as the period.

When it does not work

• Wrong format. The reply asks you to resend with the correct return type, GSTIN or period. Check for spaces and the order of the words.
• Wrong code three times. The mobile and GSTIN combination can be blocked for 24 hours.
• Saved data on the portal. Clear it or file on the portal.
• Earlier returns pending. File those first.
• Need help. Send HELP 3B or HELP R1 to 14409 for the correct format.

Common mistakes

• Treating "no sales" as "no return". A nil return is still a return. Skipping it attracts a late fee and, if repeated, can lead to cancellation of registration.
• Filing nil when you have purchases with credit. If you want credit on purchases you made, file the normal GSTR-3B.
• Forgetting the other return. A nil GSTR-3B does not file GSTR-1 for you, and the reverse.

Nil returns also carry due dates. See the compliance calendar, and the guides on GSTR-1 vs GSTR-3B and filing GST returns yourself. For ongoing returns handled for you, see GST services.