GST taxpayers with NIL outward supplies would not be required to log on to the GST Portal and would be able to file their NIL statement in FORM GSTR-1 and GSTR-3B through just an SMS.
The procedure is as follows:
For example : NIL R1 09XXXX XXXXXZC 042020 (for monthly return of April 2020) or NIL RI 09XXXXXXXXXXXZC 062020 (for quarterly return of April-June 2020).
After this, they will get a six-digit code with validity up to 30 minutes and can confirm their Nil statement filing by sending: CNF<space>R1<space> CODE to 14409. On successful code validation, return will be filed and taxpayers will be receiving an Acknowledgement number through SMS.
By using the similar steps taxpayers can file their NIL return in FORM GSTR 3B also however they need to use 3B instead of R1 in their SMS to 14409.