Filing of GSTR 3B is mandatory for all normal and casual taxpayer, even if there is no business activity in any particular tax period. For such tax period(s), a GSTR 3B Nil Return is required to be filed.
Who can file GSTR 3B Nil Return?
Every business registered as a Normal Taxpayer shall file GSTR 3B by the 20th of the subsequent month. In case there are no business transactions, you must file a GSTR 3B NIL Return.
The following tax payer can file Nil return:
- Has not made any Outward Supplies i.e. Sales
- Does not want to claim any Input Tax Credit
- Does not have any liability under the Reverse Charge Mechanism
- Has no tax liability for any previous tax periods
How to file GSTR 3B Nil Return through SMS
- Step 1: Send SMS to 14409
The taxpayer should send an SMS to the number 14409 from the registered mobile number. The message should be – NIL<space>3B<space>GSTIN number<space>Tax period in MMYYYY. Eg: NIL 3B 24XXXXXXXXXXXZC 052020. - Step 2: OTP Sent
The taxpayer will receive a six-digit OTP valid for 30 mins from VD-GSTIND. - Step 3: Confirm NIL filing with OTP
The taxpayer should then confirm the filing of NIL GSTR-3B by sending the following message – CNF<space>3B<Space>Code. Eg: CNF 3B 626262. - Step 4: Confirmation message with ARN
The GST system sends a confirmation message on the filing of NIL GSTR 3B along with an ARN (Acknowledgement Reference Number). - Step 5: Track ARN
Using the ARN, the taxpayer can track the status of GSTR 3B on the GST Portal by navigating to the option Services > Returns > Track Return.
How to file GSTR 3B Nil Return on GST Portal?
- Login to GST Portal
Login to the GST Portal using valid username and password.
- Navigate to Services
Click on Returns > Returns Dashboard.
- Select the Financial Year and Period of filing
Click on ‘PREPARE ONLINE’ under Monthly Return GSTR 3B.
- Questionnaire
A list of questions will appear on the screen. Select ‘Yes’ for option A ‘Do you want to file Nil return?’. Once you select Yes, all the other options are disabled.
- Download Draft GSTR 3B
Click on Preview Draft GSTR 3B to download the draft return pdf.
- File GSTR 3B
Select the checkbox. File the return using EVC or DSC.
- Success Message and ARN
Once the return is filed, a success message and ARN i.e. Acknowledgement Reference Number will appear on the screen. A confirmation message with the ARN is sent to the registered email and mobile of the taxpayer. Click on Download Filed GSTR 3B to download the filed return pdf.
FAQs
The fee for the late filing of the GSTR 3B returns is INR 10 per day for Central GST (CGST) and the same under State GST (SGST). However, the maximum late fee cannot be more than INR 500 in case of GSTR 3B Nil Return.
It is mandatory to file GSTR 3B irrespective of your turnover (even if it is NIL) every month if you are registered under the CGST Act, 2017. Section 39 of CGST Act, 2017 requires every registered person other than composition dealer to file monthly return.
GSTR 3 which was previously issued by the GST council was further replaced by the GSTR 3B which is a consolidated monthly return filing form for the payment of the net liabilities. Thus GSTR 3B is a consolidated return form whereas GSTR 3 is a detailed form including sale/purchase details of the month.