Process to file GSTR 3B NIL Return

author portrait

Sakshi Shah

GST
GST Portal
GST Return
GSTR-3B
Nil Return
Last updated on February 10th, 2023

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:

How to file GSTR 3B Nil Return through SMS

Process to file GSTR-3B Nil Return through SMS
If the taxpayer needs help, send an SMS to 14409 with message - HELP 3B
Tip
If the taxpayer needs help, send an SMS to 14409 with message - HELP 3B

How to file GSTR 3B Nil Return on GST Portal?

  1. Login to GST Portal

    Login to the GST Portal using valid username and password.

  2. Navigate to Services

    Click on Returns > Returns Dashboard.GST Portal - Returns Dashboard

  3. Select the Financial Year and Period of filing

    Click on ‘PREPARE ONLINE’ under Monthly Return GSTR 3B.GST Return - Prepare Online

  4. 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.File NIL Return GSTR-3B

  5. Download Draft GSTR 3B

    Click on Preview Draft GSTR 3B to download the draft return pdf.GSTR-3B - Preview Draft Return

  6. File GSTR 3B

    Select the checkbox. File the return using EVC or DSC.GSTR-3B: File with EVC or DSC

  7. 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.GSTR-3B: Filed ARN

Find the best plan
Find the best plan
GET EXPERT HELP
Find the best plan
Find the best plan

FAQs

What is GSTR 3B NIL Return late fee?

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.

Is it mandatory to file 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.

What is the difference between GSTR 3 and GSTR 3B?

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.

    Leave a Reply

    Your email address will not be published. Required fields are marked *