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[F. No. CBEC-20/06/16/2018-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, the 8th June, 2020
Notification No. 44/2020 – Central Tax: Seeks to give effect to the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS.
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
G.S.R (E).— In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with rule 3 of the Central Goods and Services Tax (Fifth Amendment) Rules, 2020 (hereinafter referred to as the rules), made vide notification No. 38/2020 – Central Tax, dated the 5th May, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 272(E), dated the 5th May, 2020, the Government, hereby appoints the 8th day of June, 2020, as the date from which the said provisions of the rules, shall come into force.
(Pramod Kumar)
Director,
Government of India
📚 Frequently Asked Questions (FAQs): Notification No. 44/2020 – Central Tax
Q1: What is Notification No. 44/2020 – Central Tax about?
Answer:
This notification activates Rule 67A of the CGST Rules, allowing taxpayers to file Nil GSTR-3B returns using SMS instead of logging into the GST portal.
The facility started from 8th June 2020.
Q2: What is a Nil GSTR-3B return?
Answer:
A Nil GSTR-3B return means:
No outward supplies (sales),
No inward supplies (purchases) liable for reverse charge,
No input tax credit, and
No GST liability for the tax period.
In short, if your business had no activity, you can file a Nil return via SMS.
Q3: What is Rule 67A of the CGST Rules?
Answer:
Rule 67A provides the legal framework for filing a Nil return through SMS using the registered mobile number linked with GSTIN.
It was introduced via Fifth Amendment Rules, 2020, and implemented through this notification.
📘 Learn how to stay GST compliant with Finodha GST Compliance.
Q4: Who can use the SMS facility to file Nil GSTR-3B?
Answer:
Any registered taxpayer who:
✅ Has no outward supplies (sales),
✅ Has no inward supplies (purchases) liable for reverse charge,
✅ Has no tax liability and no ITC to claim, and
✅ Is filing GSTR-3B return for the said month.
Q5: How can I file a Nil GSTR-3B via SMS?
Answer:
Here’s the simple 2-step process 📱:
1️⃣ Send SMS to 14409 in this format:NIL <space> 3B <space> GSTIN <space> TAX PERIOD Example: NIL 3B 27XXXXXXXXXXZ5 052020
2️⃣ Confirm SMS when prompted by replying “YES”.
You will receive an acknowledgment (ARN) confirming successful filing.
Q6: What is the official number to send the SMS?
Answer:
You need to send the SMS to 14409, the official CBIC-registered number for Nil return filing.
Q7: What are the benefits of filing via SMS?
Answer:
🚀 Quick and easy: No need to log into the GST portal.
💸 No internet required: File using a simple mobile SMS.
⏰ Time-saving: Instant acknowledgment and ARN generation.
👩💼 Ideal for small businesses: Especially useful for micro enterprises or seasonal traders.
Q8: Is OTP verification required for SMS filing?
Answer:
Yes ✅. The system sends an OTP to the registered mobile number, which must be confirmed to validate the return filing.
Q9: What forms can be filed using SMS as per Notification No. 44/2020 – Central Tax?
Answer:
Currently, the facility applies only to:
GSTR-3B (Monthly Return)
Later, the same mechanism may be extended to GSTR-1 (Outward Supply Statement).
Q10: Does this apply to composition taxpayers (GSTR-4)?
Answer:
No 🚫.
This feature is only available for regular taxpayers who file GSTR-3B, not for composition scheme taxpayers.
Q11: Which section of the CGST Act empowers this change?
Answer:
The notification was issued under Section 164 of the CGST Act, 2017, giving the government power to make rules and decide their effective date.
Q12: When did the rule become effective?
Answer:
As per Notification No. 44/2020, 8th June 2020 was appointed as the date from which Rule 67A came into force.
Q13: How does this help small taxpayers?
Answer:
This update made GST filing:
✅ Accessible for small and rural traders,
✅ Affordable, since no internet or system login is needed, and
✅ Efficient, reducing compliance burden during lockdown.
📘 File your Nil or regular GST returns easily with Finodha GST Return Filing.
Q14: What are the legal references in this notification?
Answer:
Section 164 – Power to make rules.
Rule 67A – Furnishing of Nil returns via SMS.
Notification No. 38/2020 – Central Tax – Introduced the Fifth Amendment Rules enabling this feature.
Q15: Who issued and signed this notification?
Answer:
The notification was issued by the Ministry of Finance (Department of Revenue) and signed by Shri Pramod Kumar, Director, Government of India.
🏁 Conclusion
Notification No. 44/2020 – Central Tax simplified GST compliance for millions of small taxpayers by introducing SMS-based filing of Nil GSTR-3B returns.
This innovation is a significant step towards a Digital India, ensuring that even businesses with limited internet access can stay compliant with ease.
💡 Pro Tip: Don’t miss your GST deadlines! File your Nil or regular returns quickly with Finodha GST Return Filing Services.
Download PDF: Notification No. 44/2020 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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