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GSTR-3B : Process to file NIL Return

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Sakshi Shah

GST
GST Portal
GST Return
GSTR-3B
Nil Return
Last updated on June 10th, 2020

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. On 8th June 2020, the GST Department announced the facility of filing NIL GSTR-3B through an SMS.

NIL GSTR 3B can be filed if the taxpayer:

Process 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

Process 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

GSTR 3B Filing for Regular Dealer
Take help of an expert to file GSTR-3B for a month
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GSTR 3B Filing for Regular Dealer
Take help of an expert to file GSTR-3B for a month
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FAQs

How do I file my GSTR-3B NIL Return late fee?

The fee for the late filing of the returns is Rs 25 per day for Central GST (CGST) and the same under State GST (SGST). However, those businesses who have to file returns but have ‘nil’ tax liability would have to pay a fine of Rs 10 under CGST law, and an equal amount under SGST law

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.

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