https://www.taxtmi.com/news?id=22930 Nil Form GSTR-1 can be filed via SMS when there are no outward supplies, amendments, credit/debit notes or advances to report. Eligibility requires valid GSTIN, chosen filing frequency (monthly/quarterly), an authorized signatory with a unique registered mobile number, and no saved/submitted online data for the same period. The SMS flow uses a prescribed NIL message, issuance of a one-time six-digit Verification Code (30-minute validity), and a CNF SMS with that code to generate an ARN and mark the return Filed on the portal. en-us Thu, 02 Jul 2020 18:50:55 +0530 Wed, 11 Feb 2026 15:58:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=22930 Nil Form GSTR-1 can be filed via SMS when there are no outward supplies, amendments, credit/debit notes or advances to report. Eligibility requires valid GSTIN, chosen filing frequency (monthly/quarterly), an authorized signatory with a unique registered mobile number, and no saved/submitted online data for the same period. The SMS flow uses a prescribed NIL message, issuance of a one-time six-digit Verification Code (30-minute validity), and a CNF SMS with that code to generate an ARN and mark the return Filed on the portal. News - Thu, 02 Jul 2020 18:50:55 +0530 https://www.taxtmi.com/news?id=22930