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.
Update as on 30th June 2020
The maximum late fee to be capped at Rs 500 per return, for the tax periods given below, filed after the deadlines given in notification 52/2020 (as listed in the below at sl.no. 2 dated 24th June 2020) but before 30th September 2020, whereas nil return to not be charged any late fee.
1. For turnover more than Rs 5 crore: May 2020 – July 2020
2. For turnover equal to or below Rs 5 crore: February 2020 – July 2020
Update as on 24th June 2020
1. The CBIC has waived/reduced late fees for the late filing of GSTR-3B returns for the period July 2017 to January 2020, as follows-
a) If GST liability is Nil, and the GSTR-3B return is filed between 1st July, 2020 and 30th September, 2020, then the amount of late fees stands waived.
b) If the GST liability is not Nil, and the GSTR-3B return is filed between 1st July, 2020 and 30th September, 2020, then the amount of late fees stand waived in excess of Rs.250* under the CGST Act.
*Rs.500 will be the total amount payable, Rs.250 under CGST and Rs.250 under SGST.
- The CBIC has notified the due dates applicable, with regard to interest and late fees for filing GSTR-3B. Here is a list of the notified dates from February to August 2020:
|Annual Turnover in the Previous FY
|| Due date
||Last date without late fee or interest, as applicable
|More than Rs.5 crore
||20th Mar 2020
||24th Jun 2020*
||20th Apr 2020
||20th May 2020
||27th Jun 2020^^
||27th Jun 2020@
||20th Jul 2020
||20th Jul 2020@
||20th Aug 2020
||20th Aug 2020@
||20th Sept 2020
||20th Sept 2020
|Up to Rs. 5 crore in category A# States/UTs
||22nd Mar 2020
||30th Jun 2020^
||22nd Apr 2020
||3rd Jul 2020^
||22nd May 2020
||6th Jul 2020^
||12th Jul 2020
||12th Sept 2020^
||22nd Jul 2020
||23rd Sept 2020^
||22nd Aug 2020
||27th Sept 2020^
||1st Oct 2020**
||1st Oct 2020
|Up to Rs. 5 crore in category B## States/UTs
||24th Mar 2020
||30th Jun 2020^
||24th Apr 2020
||5th July 2020^
||24th May 2020
||9th July 2020^
||14th Jul 2020
||15th Sept 2020^
||24th Jul 2020
||25th Sept 2020^
||24th Aug 2020
||29th Sept 2020^
||3rd Oct 2020**
||3rd Oct 2020
|#Category A: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.
##Category B: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.
*No interest charged if GST dues are paid before 4th Apr, 5th May and 4th Jun for Feb, Mar & Apr respectively. But, interest applies from the 16th day at a reduced rate of 9% p.a. up to the date of actual payment, if paid before 24th Jun 2020. If not, then interest is charged in a staggered manner as given above plus interest at 18% p.a. will apply from the next day after 24th Jun 2020 up to the actual date of filing. In that case, a late fee will apply from the due date until the actual date of filing.
@If filed afterwards but before 30th September 2020, the maximum late fee of Rs 500 per return shall be charged vide CGST notification number 57/2020 dated 30th June 2020.
^^The due date was extended via CGST notification no. 36/2020 dated 3rd Apr 2020.
^Thereafter, a reduced interest rate at 9% p.a. will apply if taxpayer files on or before 30th Sept 2020. If not, then interest applies in a staggered manner as given above plus interest at 18% p.a. will apply from the next day after 30th Sept 2020 up to the actual date of filing. In that case, a late fee will apply from the due date until the actual date of filing.
**The due date was extended via CGST notification no. 54/2020 dated 24th Jun 2020.
Update as on 8th June 2020
A nil GSTR-3B can be filed via SMS using the registered mobile number and OTP verification. The CBIC has notified the date of applicability as 8th June 2020, from which nil returns can be filed through SMS.
The following is a step-by-step guide to file such a 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.