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<h1>Taxpayers Can Now File NIL GST Returns via SMS for Easy Compliance, No Portal Access Needed.</h1> The government has introduced a new facility allowing taxpayers to file NIL GST monthly returns in FORM GSTR-3B via SMS, enhancing compliance ease for over 2.2 million registered taxpayers. Previously, these taxpayers had to log into the GST portal to file returns. Now, those with NIL liability can file through SMS without portal access. The SMS functionality is available immediately on the GSTN portal, and the status of filed returns can be tracked online. The procedure involves sending specific SMS codes to initiate and confirm NIL filings, with code validity lasting 30 minutes.