Many businesses with zero outward supplies throughout a tax month or quarter spend unnecessary time logging into the GST portal to generate summaries and submit nil forms. Under Rule 67A of the CGST Rules, registered normal taxpayers, casual taxpayers, SEZ units, and SEZ developers can submit their nil outward supply statement using a short messaging service. This guide covers the message syntax, conditions, common failure points, and how to verify filing status.
Who is eligible to file nil GSTR-1 through SMS
Filing Form GSTR-1 is statutory for all normal registered taxpayers even when there is no business transaction in a given period (GSTN GSTR-1 FAQ, Q4). You can use the SMS route only when all following criteria are satisfied simultaneously per the GSTN User Guide on Filing Nil Form GSTR-1 through SMS:
- No outward supplies: No taxable supplies, zero-rated supplies, nil-rated supplies, exempt supplies, or deemed exports took place during the month or quarter.
- No reverse charge supplies: No supplies where the recipient pays tax on a reverse charge basis were made.
- No credit or debit notes: No credit notes or debit notes were issued or require reporting in Table 9B.
- No amendments: No amendments are required for outward supplies or notes declared in prior tax periods.
- No advances: No advances were received for services or adjusted in Table 11.
- No saved portal data: Form GSTR-1 on the portal must have zero saved or submitted records in any table.
- Valid registered mobile: The sender mobile number must be registered for an authorised signatory on the GST common portal.
Saved drafts block SMS filing: Even if your transactions are zero, any draft row saved under Table 7 (B2C Others) or imported e-invoices will reject your SMS request. You must log into the portal, click Reset or delete individual records, and then send the SMS (GSTN Manual on Filing Nil Form GSTR-1 Online).
Step-by-step SMS format to 14409
The SMS filing workflow consists of two distinct messages sent to the official short code 14409. The syntax is not case sensitive.
Step 1: Initiate nil filing request
Compose an SMS from the registered mobile number in this format:
NIL R1 <GSTIN> <Return Period MMYYYY>
For a monthly filer filing for April 2026 for GSTIN 27AAAAA0000A1Z5, send:
NIL R1 27AAAAA0000A1Z5 042026
For a quarterly filer (under the QRMP scheme) filing for the April to June quarter, use the month ending the quarter (June 2026):
NIL R1 27AAAAA0000A1Z5 062026
Step 2: Validate with verification code
Once sent, the GST portal runs system checks. If all conditions pass, an SMS containing a 6-digit numeric verification code arrives on the same phone number. The code is valid for 30 minutes and can be used once.
Compose a new SMS and send it to 14409:
CNF R1 <6-digit Verification Code>
For example, if the received verification code is 482910, send:
CNF R1 482910
Upon successful validation, the GST system issues an Application Reference Number (ARN) via SMS and email to the primary authorised signatory. The return status updates to Filed on the GST portal immediately.
Format summary and help commands
You can also request guidance directly on your handset by sending a query SMS to 14409 as documented in the official GSTN user manual.
| Action | SMS Format | Destination | Validity / Rules |
|---|---|---|---|
| Help command | HELP R1 | 14409 | Returns syntax guide for Form GSTR-1 |
| Filing request (Monthly) | NIL R1 <GSTIN> <MMYYYY> | 14409 | Available from the 1st of the subsequent month |
| Filing request (Quarterly) | NIL R1 <GSTIN> <Quarter-End MMYYYY> | 14409 | e.g. 062026 for April to June quarter |
| Confirm code | CNF R1 <CODE> | 14409 | Valid for 30 minutes; expires after single use |
Worked example: filing timeline and late fee implications
Consider an enterprise, Apex Traders (GSTIN: 27AAAAA0000A1Z5), operating under monthly filing. In May 2026, the firm executed zero outward transactions, received no advance adjustments, and had no credit notes to issue.
| Parameter | Timely Filing Scenario | Delayed Filing Scenario |
|---|---|---|
| Tax period | May 2026 (052026) | May 2026 (052026) |
| Statutory due date | 11 June 2026 (GSTN Manual, F18) | 11 June 2026 |
| Date of filing SMS | 5 June 2026 | 25 June 2026 (14 days delay) |
| SMS command | NIL R1 27AAAAA0000A1Z5 052026 | NIL R1 27AAAAA0000A1Z5 052026 |
| Confirmation | CNF R1 819204 | CNF R1 645129 |
| Late fee calculation | ₹0 | 14 days × ₹20 per day = ₹280 |
| Capped late fee payable | ₹0 | ₹500 total (₹250 CGST + ₹250 SGST under Notification 20/2021-CT) |
Late fee for delayed filing of a nil GSTR-1 is calculated at ₹20 per day (₹10 CGST + ₹10 SGST) under Section 47. However, under Notification 20/2021-Central Tax, the late fee for taxpayers having nil outward supplies is capped at a maximum of ₹250 under CGST and ₹250 under SGST (total ₹500). In our delayed example, 14 days of delay amounts to ₹280 (₹140 CGST + ₹140 SGST), which remains below the ₹500 ceiling.
What blocks nil GSTR-1 SMS filing
If your SMS attempt fails or returns an error message from 14409, one of the following factors is responsible:
- Previous periods unfiled: Under Section 37(4) of the CGST Act, a registered person cannot furnish Form GSTR-1 for a tax period if the return for any previous tax period has not been furnished. For monthly filers, the previous month's GSTR-1 and GSTR-3B must be filed (GSTN Manual, F123).
- Shared phone numbers: If two or more authorised signatories share the exact same mobile number on the GST portal for that GSTIN, SMS filing is disabled to prevent identity ambiguity. The taxpayer must update signatory profiles with unique mobile numbers via a non-core amendment.
- Three wrong code attempts: Entering an incorrect confirmation code more than 3 times in a day blocks the GSTIN and phone number combination for 24 hours. You must log in to the portal to file online.
- Expired verification code: If more than 30 minutes elapse before sending the confirmation text, the code expires. You must wait 5 minutes after code generation before requesting a fresh code.
- Auto-populated e-invoices: If an e-invoice was generated through an Invoice Registration Portal (IRP) for that GSTIN during the month, data is pushed into the return tables, making it ineligible for nil filing. Learn more about how outward records behave in our guide on GSTR-1 tables and how they feed GSTR-2B.
Frequently asked questions
What is the exact SMS text to initiate nil GSTR-1 filing?
Send NIL R1 <GSTIN> <MMYYYY> to 14409 from the registered mobile number of an authorised signatory. For example, for April 2026, send NIL R1 07AQDPP8277H8Z6 042026.
How long is the 6-digit verification code valid?
The verification code received from the GST portal is valid for 30 minutes and can be used only once.
Can an authorised signatory file nil GSTR-1 for multiple GSTINs from one phone number?
Yes, if one person is the authorised signatory for multiple distinct GSTINs, that person can file nil GSTR-1 for all those GSTINs from the same registered mobile number.
What happens if an incorrect confirmation code is entered three times?
Entering an incorrect verification code more than three times blocks that GSTIN and mobile number combination from SMS filing for 24 hours. The taxpayer must then log in to the GST portal to file online.
Reconcile your inward invoices automatically
Even when outward supplies are nil, your business may have inward purchases and reverse charge liabilities reflected in GSTR-2B. Your GSTR-2B and purchase register files are read in your browser and never uploaded to any server.
Last checked: 24 October 2026. Sources: CBIC CGST Rule 67A, GSTN Manual on Filing Nil GSTR-1 through SMS.