NEW DELHI: GST Network (GSTN) on Wednesday said it has launched the facility of filing monthly and quarterly sales statement GSTR-1 through SMS for businesses with nil tax liability.
With GSTN already allowing SMS-based filing of sales return GSTR-3B for nil filers and late fees for such filers also stands waived, the move would allow such businesses to file their pending GST returns and clear the backlog, experts said. (AGENCIES)