The Goods and Service Tax Network (GSTN) releases FAQs on filing Form GSTR-3B as NIL.
Firstly, “Form GSTR-3B can be filed as a nil return if there are no outward supplies as well as a liability (including reverse charge liability) in the month, for which the return is being filed. This form can be filed nil, in both online mode and in offline mode (by SMS),” the GSTN clarified.
Secondly, the GSTN further stated that Nil Form GSTR-3B for a tax period can be filed, if the person Has not made any Outward Supply and do not have any reverse charge liability; do not intend to take any Input tax credit and do not have any Liability for that particular or earlier Tax Periods.
Thirdly, it was clarified that the Filing of Form GSTR-3B is mandatory for all normal and casual taxpayers, even if there is no business activity in any particular tax period. So, for such tax period(s), the return can be filed as NIL (if all conditions for filing Nil return are satisfied).
Fourthly while answering the question as to when can Nil Form GSTR-3B be filed, the GSTN clarified that a taxpayer may file Nil Form GSTR-3B, anytime on or after the 1st of the subsequent month for which the return is being filed for.
Instead of filing Nil Form GSTR-3B through online mode on GST Portal, it can be filed through SMS also.
However, for filing Nil Form GSTR-3B through SMS certain conditions needs to be fulfilled which includes taxpayer must be registered as Normal taxpayer/ Casual taxpayer/ SEZ Unit / SEZ Developer and must have a valid GSTIN; authorized signatory and his/ her phone number must be registered on the GST Portal; there is no pending liability of previous period tax, interest or late fee while filing Nil Form GSTR-3B; all GSTR-3B return of previous tax periods must be filed; and there must not be any data in saved stage, in the online version of Form GSTR-3B, on the GST Portal.