Steps to file Nil GSTR-3B on GST Portal

Nil GSTR-3B must be filed just like any normal GSTR-3B return. If a person has neither made any outward supply nor received any 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.

The process to file Nil GSTR-3B on the GST portal is outlined in this article. It is different and easier when compared to the filing of normal GSTR-3B with supply details. Further, there is an option to file a nil GSTR-3B through SMS as well. Read our article “Steps to file Nil GSTR-3B via SMS”.

Latest Updates on GSTR-3B

5th July 2022
Table 3.1.1 was inserted to allow taxpayers, both e-commerce operators and e-commerce sellers to report such sales and tax payable on the same for the tax period. It is notified in the CGST notification 14/2022 dated 5th July 2022 along with a few more changes in Table 3.2 and Table 4.

17th May 2022
The due date to file GSTR-3B for April 2022 was extended up to 24th May 2022.

1st February 2022
Budget 2022 updates-
1. The last date to make amendments, corrections in GSTR-3B, and claim any missed Input Tax Credit or ITC of one financial year is no longer due date to file September return of the following year, but it is 30th November of the following year or filing of annual return, whichever is earlier.
2. GST registration can be cancelled if GSTR-3B is not filed for continuous tax periods under Section 29.

29th December 2021
CGST Rule 36(4) is amended to remove 5% additional ITC over and above ITC appearing in GSTR-2B. From 1st January 2022, businesses can avail ITC only if it is reported by supplier in GSTR-1/ IFF and it appears in their GSTR-2B. Section 16(2)(aa) was notified on 21st December 2021.

Steps to file Nil GSTR-3B

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 the 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 is given herein 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.

For more understanding, read a host of articles by ClearTax:

• All about NIL GSTR-3B Filing via SMS
• Filing Nil GSTR 1 Return on GST Portal
• How to file Nil GSTR-3B on GST Portal