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Filing of Nil GSTR-3B

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Every registered taxpayer must file GSTR-3B monthly, which summarizes all the inward and outward supplies taken during the month. The taxpayer can file the GSTR-3B by online & offline mode available on GST Portal. Further, if no sales and purchases are made during the year, the registered taxpayer needs to file NIL GSTR-3B. Failure to file GSTR-3B may attract late filing fees and penalties

A nil GSTR-3B is filed when there are no outward and inward supplies and no ITC to be declared for the respective month. Following are the points that present when we have to file Nil GSTR-3B:

  • There were no outward supplies of goods & services in the respective month (including nil rated or excepted supply or non-GST supplies).
  • There was no supply enchanting reverse charge.
  • The taxpayer doesn’t intend to take ITC in the respective month.
  • No late fees & Interest liability is payable.
  • There is no tax liability for that specific or earlier tax period.

Who should file nil GSTR-3B?

All taxpayers, including those with nil returns, must file the GST return form monthly. However, there are a few exceptions:

  • Input service distributions & composition dealers
  • Suppliers of OIDAR (Online information database access and retrieval services)
  • Non-resident taxable person

Under existing rules, the above are exempted from filing returns using the 3B form.

Steps to file nil GSTR-3B

Nil GSTR-3B must be filed just like any standard GSTR-3B return. If an individual has neither made any outward supply nor acquired any inward supply resulting in no tax liability for a specific month, he should still file a nil GSTR-3B on the GST portal.

Following are the steps to file a Nil GSTR-3B return:

  • Log in to the GST portal and choose the GSTR-3B return.
  • Choose nil return of GSTR-3B. A catalogue of questions (A to G) will be shown, the initial query being, “do you want to file nil return?” Choosing “yes” will automatically disable the rest of the questions. Click on “next”.
  • Preview nil GSTR-3B and verify through a declaration the form GSTR-3B will be displayed without any figures. Next, click on preview draft GSTR-3B. It is necessary to preview the return before proceeding with filing the same. The draft abstract of the form will be downloaded in PDF form 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 marked.
  • Select either DSC or EVC to proceed to file. Choose the authorized signatory from the dropdown list. The records in this list would be as entered at registration on the GST portal. The choice to file the form using either EVC or DSC will pop up. EVC stands for electronic verification code where an OTP would be directed to the recorded email address/ phone number. Filing with DSC would signify that the form needs to be signed with the digital signature of the authorized signatory.
    Note- For company/ LLP type of entities, filing with DSC is mandatory and thus such units will not see the possibility to file with EVC. Thus the appropriate option needs to be selected.
  • Submit nil gstr-3B return. A warning will pop up to confirm if the return is to be filed. Click on ‘proceed’. If the option to file with DSC were selected in step 5, a list of available certificates would appear. Select the appropriate certification and click on ‘sign’.

If the option to file with EVC was selected in step 5, enter the code sent to the recorded email address/ mobile number and click on ‘verify’. A message will be exhibited confirming the successful filing of gstr-3B. In addition, the taxpayer may download the filed return for his record.

Conditions for filling of Nil-3B

  • The taxpayer should not have any pending liabilities, Interest & late fees of any previous tax periods.
  • The taxpayer should not fill any data on the GST portal in “Saved Status”. It means if taxpayers have they cannot file nil-3B, they have to fill the return through another mode.
  • GSTR-3B of all prior must have been filled.

GST Return can be easily filled through the GST portal by logging into the GST portal, selecting the month, and filing the NIL GST return. Further, the taxpayer shall also file the NIL GSTR 1 for the same tax period in which they are filling NIL GSTR 3B. The NIL GSTR -3B must be verified through Digital Signatures or by One-time password (“OTP”). The Authorized person/ taxpayer shall file the GSTR-3B through OTP or by digital signatures

All the authorized signatories on one GSTIN can file the Nil-3B through SMS OTPs if their mobile number is registered on GST Portal. Even if the mobile number of the authorized signatory is registered for more than one GSTIN, they can file Nil-3B for all the GSTINs through OTPs.

At AJSH, we assist our clients with various GST matters (GST registration, GST advisory, GST assessments, filing of GST returns, claiming GST audits) by providing them with adequate support and guidance from our end. If you have any questions or wish to know more about filing of nil-GSTR-3B, kindly contact us.


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