NIL GSTR-1 filing via SMS simplifies return submission and enables code-based confirmation and portal tracking.
Taxpayers with NIL outward supplies may file a NIL statement in FORM GSTR-1 by sending a prescribed SMS to a designated short code, receiving a six-digit time-limited authentication code, and confirming filing via a follow-up SMS; successful validation issues an acknowledgement number and the return status can be tracked on the GST Portal.

Late fee reduction for past GST returns eases compliance burden and limits penalties for delayed GSTR-3B filings.
Late fee reduction and interest relief were recommended to address return filing pendency under GST: reduced or waived late fee for past non-filing of FORM GSTR-3B with nil fee where no tax is payable and a capped fee where tax is payable, and temporary reduction of interest rates for small taxpayers for specified months; relief applies for returns furnished within the notified relief windows.

NIL GST return via SMS enables taxpayers to file and confirm monthly GSTR 3B without logging into the portal.
The Government enabled filing of nil GST monthly returns in FORM GSTR-3B via SMS using a prescribed SMS format to obtain a time-limited filing code, followed by a confirmation SMS with that code; successful filings generate an ARN which can be used to track return status on the GST Portal.

GST compensation release supports state fiscal needs during COVID-19 by disbursing funds to legislatures for service delivery.
The Central Government disbursed a tranche of GST Compensation funds to States and Union Territories with Legislatures-Rs. 36,400 crore for December 2019 to February 2020-following an earlier release of Rs. 1,15,096 crore for April-November 2019, aimed at offsetting revenue shortfalls and supporting State/UT expenditure during the COVID-19 fiscal impact.

Late fee waiver under GST to be considered; change requires multilateral approval and aims to preserve filing discipline.
Waiver of late fee for historical non-filing of GSTR-3B returns is under consideration; the fee exists to ensure timely filing and protect compliant taxpayers. Recent pandemic-related late fees were waived for a limited period, but older liabilities are not addressed. Any change to the historical late fee requires multilateral approval and will be placed on the agenda of the GST Council for discussion.