‘Nil’ return can be filed by you for a particular tax period, if you have not made any outward supply (commonly known as sale) and have NOT received any inward supply (commonly known as purchase) of any goods/ services and do not have any tax liability for that particular tax period.
Please note that you can also file Nil Form GSTR-3B using SMS facility. For details click here.
To file Form GSTR-3B Nil return, after login into the GST Portal, perform the following steps:
1. Access the www.gst.gov.in URL. The GST Home page is displayed.
2. Login to the GST Portal with valid credentials.
3. Click the Services > Returns > Returns Dashboard command.
4. The File Returns page is displayed. Select the Financial Year & Return Filing Period (Month) for which you want to file the return from the drop-down list.
5. Click the SEARCH button.
6. The File Returns page is displayed. This page displays the due date of filing the returns, which the taxpayer is required to file using separate tiles.
In the Form GSTR-3B tile, click the PREPARE ONLINE button.
Note: The due date for filing Form GSTR-3B is displayed on this page.
7. To file Nil return taxpayer must perform following steps:
a. Select Yes for option A. Click the NEXT button. All other options will get disabled once the taxpayer selects Yes in question A.
Subsequent steps will be similar to filing Form GSTR-3B, navigate to respective sections for detailed steps:
• Preview Draft Form GSTR-3B
• File Form GSTR-3B
• Download Filed Return
Note: The questionnaire page is hidden by default if any of the below mentioned conditions are not satisfied. By default, Is nil return will be marked as No and if conditions are satisfied then Is Nil will be marked as yes which can be changed to no.
After that taxpayer will be able to file Nil Return by clicking on Yes button.
A Nil return can only be filed if all the following conditions are satisfied:
1. No data is auto-populated from Form GSTR-1 or IFF (applicable only if Form GSTR-1 was filed as a Nil return).
2. No data is auto-populated from Form GSTR-2B (which indicates no Form GSTR-2B was generated for the period).
3. No manual entries have been made by the taxpayer.
4. There is no outstanding interest or late fee liability.
8. Click the NEXT button.
The Form GSTR-3B – Filing of Tax page is displayed.
1. Click the PREVIEW DRAFT GSTR-3B button to view the summary page of Form GSTR-3B for your review.
2. This button will download the draft summary page of your Form GSTR-3B for your review. All entries will be zeroes. Since, no payment is involved, therefore, table 6.1 will not be there. The PDF file generated would bear watermark of ‘DRAFT’ as the details are yet to be filed.
1. Select the checkbox for declaration.
2. From the Authorised Signatory drop-down list, select the authorized signatory.
3. Click the FILE GSTR-3B WITH DSC or FILE GSTR-3B WITH EVC button.
4. Click the PROCEED button.
FILE Form GSTR-3B WITH DSC:
a. Select the certificate and click the SIGN button.
FILE Form GSTR-3B WITH EVC:
a. Enter the OTP sent on email and mobile number of the Authorized Signatory registered at the GST Portal and click the VERIFY button.
5. The success message is displayed. Click the OK button.
The status of Form GSTR-3B is changed to Filed.
1. Click the DOWNLOAD FILED GSTR-3B button to download the filed return.
The PDF file generated would now bear watermark of final Form GSTR-3B.
2. Click the Back button.
3. The File Returns page is displayed. Select the Financial Year & Return Filing Period (Month) for which you want to view the return from the drop-down list.
4. Click the SEARCH button.
Status of the Form GSTR-3B return changes to "Filed". You can click the VIEW GSTR3B button to view the Form GSTR-3B return.
