Ans: Yes, you can file nil GST return by SMS. You can send an SMS to 14409 number to file Nil Form GSTR-1. Once the message is received, the GST Portal proceeds with the process after checking for validations. Send a second SMS with the verification code to the same number. The GST Portal will send you the ARN on the registered email ID and mobile number of the taxpayer to inform you about the successful nil GST return filing.