Nil GST Return Filing by SMS: GSTR-1, GSTR-3B and CMP-08

To file a nil GST return by SMS, send NIL 3B <GSTIN> <MMYYYY> (for GSTR-3B) or NIL R1 <GSTIN> <MMYYYY> (for GSTR-1) to 14409 from your registered mobile. You’ll get a 6-digit code; reply CNF 3B <code> or CNF R1 <code> within 30 minutes, and the return is filed.

It takes under a minute. But a return is “nil” only in specific situations, so check that first.

When can you file a nil GST return?

A nil return means you had nothing to report for the period. For each return, that means:

Return	It is nil only if, for the period, you had…
GSTR-1	No outward supplies (sales), no credit/debit notes, no amendments, no advances to report or adjust
GSTR-3B	No outward supplies, no reverse charge liability, no input tax credit to claim, and no pending liability carried forward
CMP-08 (composition)	No outward supplies and no reverse charge liability in the quarter

Input tax credit (ITC) is the GST you paid on purchases that you can deduct from tax on sales.

Watch out: If you bought goods with GST but made no sales, your GSTR-3B is not nil if you want to claim that ITC. File a regular GSTR-3B on the portal instead. If you file nil, you may lose that credit for the period.

Also, if the portal has auto-filled any figures into your GSTR-3B (for example, liability from GSTR-1 or ITC from GSTR-2B), the return is not nil.

Who can file a nil return by SMS?

The GST portal FAQs say you can use SMS if:

• you are registered as a normal taxpayer, casual taxpayer, SEZ unit or SEZ developer (composition taxpayers use the separate CMP-08 SMS);
• the SMS is sent from the authorised signatory’s mobile number as registered on the GST portal;
• all earlier returns of that type are filed and there is no pending liability.

If two authorised signatories share one mobile number, SMS filing won’t work until each has a unique number.

How to file nil GSTR-3B by SMS: step by step

1. Send the request. SMS to 14409: NIL 3B 08ABCDE1234F1Z5 092026 (Replace with your GSTIN. The period is in MMYYYY format, here September 2026.)
2. Receive the code. If your GSTIN passes validation, you’ll get a 6-digit verification code. It is valid for 30 minutes and works only once.
3. Confirm. SMS to 14409: CNF 3B 123456
4. Get the ARN. The portal sends an Acknowledgement Reference Number (ARN) to your mobile and registered email. Save it.

How to file nil GSTR-1 by SMS

1. SMS to 14409: NIL R1 08ABCDE1234F1Z5 092026
2. Reply with the code: CNF R1 123456
3. Receive the ARN by SMS and email.

For QRMP (quarterly) filers, use the last month of the quarter as the period. For April–June 2026, send NIL R1 <GSTIN> 062026. Not sure about QRMP? See our QRMP scheme guide.

Tip: Send HELP R1 or HELP 3B to 14409 to receive the current format directly from the GST system.

Nil CMP-08 by SMS for composition taxpayers

Composition taxpayers can file a nil CMP-08 for a quarter in the same way: NIL C8 <GSTIN> <period>, followed by CNF C8 <code>. Earlier CMP-08 statements must be filed and nothing should be saved in draft on the portal. More on the scheme in our composition scheme guide.

SMS formats at a glance

Return	Step 1 (send to 14409)	Step 2 (confirm)
GSTR-3B	NIL 3B <GSTIN> <MMYYYY>	CNF 3B <code>
GSTR-1 / quarterly GSTR-1	NIL R1 <GSTIN> <MMYYYY>	CNF R1 <code>
CMP-08	NIL C8 <GSTIN> <MMYYYY>	CNF C8 <code>

How to check that your nil return was filed

The ARN in your SMS and email is your proof of filing. To double-check, log in to the GST portal and go to Services > Returns > Track Return Status. Choose the return period to see whether the return shows as filed.

If you didn’t receive an ARN, don’t assume the return went through. Check the status first, then file again on the portal if needed.

Can you file a nil return online instead?

Yes. On the GST portal, go to Services > Returns > Returns Dashboard, pick the period, and open GSTR-1 or GSTR-3B. Both offer a nil filing option. Confirm that you have nothing to report and file with EVC (OTP) or DSC.

Use the portal if your registered mobile is not handy, or if the SMS route throws an error you can’t resolve.

What does a late nil return cost?

A late nil GSTR-3B or nil GSTR-1 attracts a late fee of ₹20 per day (₹10 CGST + ₹10 SGST), capped at ₹500 per return.

Example: You forget the nil GSTR-3B for May, due 20 June, and file it on 30 June. Late fee = 10 days × ₹20 = ₹200. After 25 days the fee reaches the ₹500 cap.

The late fee is paid in cash, and a return with an outstanding late fee generally cannot be filed as nil by SMS; you’ll need to file it on the portal. Our guide to GST late fees and interest covers the full rules.

Common mistakes

• Wrong format. Spaces matter. Use NIL 3B, not NIL3B, and MMYYYY for the period (not MM-YYYY).
• Sending from an unregistered number. Only the authorised signatory’s registered mobile works.
• Filing nil when you had purchases with ITC. You lose the credit for that period.
• Filing nil GSTR-3B while GSTR-1 has sales. Since July 2025, GSTR-3B liability is auto-filled from GSTR-1 and locked, so this won’t go through, and it signals a mismatch.
• Letting the code expire. Reply within 30 minutes. After three wrong attempts, SMS filing is blocked for 24 hours.
• Filing nil returns for months on end without reason. If your business has stopped, consider cancelling your GST registration rather than filing nil returns indefinitely.

What to do next

• Set a monthly reminder for the 11th (GSTR-1) and 20th (GSTR-3B), or the quarterly dates if you’re on QRMP.
• Save each ARN for your records.
• If you have several missed returns, some with transactions, our GST return filing service can sort out what’s nil, what isn’t, and what you owe.