If a person has neither made any outward supply nor has he received an inward supply resulting in no tax liability for a particular month, he must still file a nil GSTR-3B on the GST portal for that month.

Latest Updates!

Update as on 10th November 2020

From 1st January 2021, a new Quarterly Return Monthly Payment (QRMP) scheme for taxpayers with Aggregate Annual Turnover (AATO) up to Rs. 5 crore has been notified.  GSTR-1 and GSTR-3B returns can be filed quarterly under this scheme, and tax payments made monthly.

To allow a choice of uploading the sales invoices on monthly basis or more regularly for those filing quarterly GSTR-1, an Invoice Furnishing Facility (IFF) has be introduced.

Due dates for filing GSTR-3B under QRMP scheme, and making tax payments:

  1. Due dates for filing GSTR-3B quarterly here.
  2. Due dates for making monthly tax payments under QRMP scheme here.

Please note that taxpayers who are not eligible for the QRMP scheme or have not opted for the same, will continue to file their GSTR-3B on a monthly basis, as per the existing due dates.

The following is a step-by-step guide to file a Nil GSTR-3B return:

Step 1: Log in to the GST portal and select the GSTR-3B return

Login to GST portal and select the period for which the return is being filed. Choose the type of return (GSTR 3B) and select ‘PREPARE ONLINE’.

Step 2: Select Nil Return of GSTR-3B

A list of questions (A to G) will be displayed, the first question being ‘Do you want to file Nil return?’. Selecting ‘YES’ will automatically disable the rest of the questions. Click on ‘NEXT’.

Step 3: Preview Nil GSTR-3B and confirm through a declaration

The form GSTR-3B will be displayed without any figures. Click on ‘PREVIEW DRAFT GSTR-3B’. It is essential to preview the return before proceeding with filing the same. The draft summary of the form will be download in PDF format with all entries being zero.

The following declaration will appear ‘I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.’ The checkbox next to this declaration needs to be ticked.

 

Step 4: Choose either DSC or EVC to proceed to file

Select the Authorised signatory from the drop-down list. The entries in this list would be as entered at the time of registration on the GST portal. The option to file the form using either EVC or DSC will appear.

EVC stands for Electronic Verification Code where an OTP would be sent to the registered e-mail address/phone number.

Filing with DSC would mean that the form needs to be signed with the Digital Signature of the Authorised Signatory.

Note: For Company/LLP type of entities, filing with DSC is compulsory and hence such entities will not see the option to file with EVC. Hence the appropriate option needs to be selected.

Step 5: Submit Nil GSTR-3B return

A warning will appear to confirm if the return is to be filed. Click on ‘PROCEED’.

In case the option to File with DSC was selected in Step 5, a list of available certificates would appear. Select the appropriate certificate and click on ‘Sign’.

In case the option to File with EVC was selected in Step 5, then enter the code sent to the registered email address/mobile number and click on ‘VERIFY’.

A message will be displayed confirming the successful filing of GSTR-3B. The taxpayer may download the filed return for his record.

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