>> CBIC has now decided to provide the facility to file NIL From #GSTR-1 statement also through SMS facility
>> To enable this #Rule 67A which earlier provided only the manner of furnishing NIL #GSTR-3B only by SMS, has been substituted to provide for furnishing #NIL+GST-1 by SMS.
>> #Rule 67 of CGST Rules 2017 which prescribes manner of furnishing of return by short messaging service (SMS) facility has been substituted to extend benefit of filing return through SMS to NIL GSTR-1 w.e.f 01.07.2020
>> GST taxpayers with NIL outward supplies would not be required to log on the GST portal and would not be able to file their NIL statement in Form #GSTR-1 through just an SMS. The status confirmation of the filed statement or return application can be tracked by them on GTS portal by logging in to their GSTIN account and navigating to services >Return> Track Return Status.
>> To initiate the SMS facility the taxpayers who wish to file Nil statement in their Form #GSTR-1 are to send SMS to 14409 as NILR1GSTIN number Tax period (in MMYYYY)
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>> After this they will get a six-digit code with validity up to 30 minutes and can confirm their NIL statement filing by sending: CNFR1 CODE to 14409. On successful code validation return will be filed and taxpayers will be receiving an acknowledgment number through SMS.
Source :Notification No 58/2020-Centarl Tax Dated 01.07.2020 and Ministry of Finance Press Release ID 1634831 dated 27.06.2020.