Many small businesses ask us this during quiet months, so the TAXAJ team is answering it here.
A GST-registered business had no sales, no purchases and no tax liability this month. Is there a quicker way to file than logging in to the portal?
Yes. A nil GSTR-3B (and a nil GSTR-1) can be filed by SMS from the mobile number of an authorised signatory registered on the GST portal.
- Send
NIL 3B GSTIN MMYYYYto 14409. For June 2026 the period is 062026. - You receive a six-digit verification code.
- Reply
CNF 3B CODEto 14409 before the code expires. - You get an ARN by SMS and email once it is filed.
Use it only if the month is truly nil: no outward supplies, no reverse-charge liability, no input tax credit to claim and no late fee or interest pending. If any of these exist, file the normal way on the portal.
A nil return every month is fine while a business is quiet. If it has stopped for good, apply to cancel the registration instead. The full format and conditions are in filing a nil GSTR-3B or GSTR-1 by SMS.