The Central Board of Indirect Taxes and Customs ( CBIC ) has provided the facility of filing of NIL statement of form GSTR-1 through SMS from the 1st week of July 2020. The authority also said that this facility will play an important role in GST compliance for over 12 lakh taxpayers. As per the present process. A taxpayer has to visit the online portal, log in to their account, and then they can file their statement of outward supplies in Form GSTR-1 
The complete guide for online filing GSTR 1 form in a very easy and step by step manner. We have explained its part 1 to part 13 with the original form screenshots. on a monthly basis or quarterly basis.
Now after the introduction of this NIL statement fIling through SMS facility, taxpayers having NIL outward supplies would not be required to open the website and log in to the GST Portal and they can file their NIL statement in FORM GSTR-1 just using a message through their registered mobile number. However, the status of the confirmation or status of the return application will be available on the GST Portal. And they can check it by open the website and log-in there. To do that they have to navigate to Services > Retums > Track Return Status.
We would like to mention here that the facility to file the NIL statement on monthly basis in GSTR-3B return through SMS has already available from June 8th, 2020. Thus, a taxpayer who has NIL statement for form GSTR-3B return can file their Nill statement by using the SMS facility.
Read Also: How to File GSTR 1 Form Via Gen GST Software V2.0 
Get to know step by step procedure of GSTR 1 form filing via Gen GST software version 2.0. Also, we have merged all screenshots in one PDF file. Read More
The taxpayer who wants to file Nil statements in their FORM GSTR-1 just has to send details through SMS in predefined format NIL RI GSTIN Number Tax period (in MMYYYY) to 14409. For example if your GSTIN Number is 09XXXXXXXXVOCZC and you want to file NIL Statement for April Month then send message NIL Rl 09XXXXXXXXVOCZC 042020 to 14409 and for quarterly return of April-June 2020 NIL Rl 09VOCXXXXXXXXZC 062020 to 14409.
After sending this message they will receive a six-digit code that will be valid up to 30 minutes. After that, they can confirm their Nil statement filing by sending: CNFR1 Received CODE to 14409. After completing the code validation process, the return will be filed and taxpayers will receive an Acknowledgement number through SMS.
The process to file their NIL return in Form GSTR-3B 
GST council decided GSTR 3B filing until March 2019 in the 27th meeting. We researched and published some interesting points that why Indian government extended GSTR 3B every time?. is almost similar, however, the format is different, there is just one change for NIL Statement filing in GSTR-3B they have to replace R1 with 3B in their SMS to 14409. You can get more ‘help’ at: www.gst.gov.in.
