How can I file “Nil” GSTR-3B return?: ‘Nil’ return may 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.
To file GSTR-3B Nil return, perform the following steps:
- Login and Navigate to GSTR-3B – Monthly Return page
- Preview Draft GSTR-3B
- File GSTR-3B
- Download Filed Return
Login and Navigate to GSTR-3B – Monthly Return page
- Access the www.gst.gov.in URL. The GST Home page is displayed.
- Login to the GST Portal with valid credentials.
- Click the Services > Returns > Returns Dashboard command.
- 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.
- Click the SEARCH button.
- 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 GSTR-3B tile, click the PREPARE ONLINE button.
Note: The due date for filing GSTR 3B is displayed on this page.
- A list of questions is displayed. You need to answer the questions to show the relevant sections applicable to you. Select Yes for option A ‘Do you want to file Nil return?’.
Note: All other options will get disabled once you select ‘Yes’ in question A.
- Click the NEXT button.
The GSTR-3B – Filing of Tax page is displayed.
Preview Draft GSTR-3B
- Click the PREVIEW DRAFT GSTR-3B button to view the summary page of GSTR-3B for your review.
- This button will download the draft Summary page of your 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.
File GSTR-3B
- Select the checkbox for declaration.
- From the Authorised Signatory drop-down list, select the authorized signatory.
- Click the FILE GSTR-3B WITH DSC or FILE GSTR-3B WITH EVC button.
- Click the PROCEED button.
FILE GSTR-3B WITH DSC:
- Select the certificate and click the SIGN button.
FILE GSTR-3B WITH EVC:
- Enter the OTP sent on email and mobile number of the Authorized Signatory registered at the GST Portal and click the VERIFY button.
- The success message is displayed. Click the OK button.
The status of GSTR-3B is changed to Filed.
Download Filed Return
- Click the DOWNLOAD FILED GSTR-3B button to download the filed return.
The PDF file generated would now bear watermark of final Form GSTR-6.
- Click the Back button.
- TheFile 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.
- Click the SEARCH button.
Status of the GSTR-3B return changes to “Filed”. You can click the VIEW GSTR3B button to view the GSTR-3B return.
1. What is GSTR-3B?
GSTR-3B is a simplified summary return and the purpose of the return is for taxpayers to declare their summary GST liabilities for the tax period and the discharge of these liabilities in a timely manner
A normal taxpayer is required to file GSTR-1, 2, & 3 returns for every tax period. In case of extension of due dates for filing of GSTR-1 and GSTR-2, GSTR-3B needs to be filed and subsequently if there is any discrepancy between the system generated 3B and earlier filed 3B the taxpayer will have to pay additional tax, liability and other dues.
2. Who needs to file the GSTR-3B?
All normal taxpayers and casual taxpayers are required to file the GSTR-3B every time there is an extension of gst due dates of filing for GSTR-1 and GSTR-2.
3. Where can I file GSTR-3B?
GSTR-3B can be filed from the returns section of the GST Portal. In the post login mode, you can access it by going to Services > Returns > Returns Dashboard. After selecting the financial year and tax period, GSTR-3B, (if applicable), in the given period will be displayed.
4. By when do I need to file GSTR-3B?
Specified Due dates for filing of GSTR-3B, 1, & 2 will be notified by the Commissioner for every situation separately.
5. What is the due date for filing the GSTR-3B for the tax periods immediately after the appointed date (July and August, 2017)?
For the first two months of GST rollout (July and August, 2017), below are the notified due dates for filing of the statements..
6. Will there be any invoice matching in GSTR-3B?
No, all the details in GSTR-3B will be self declared in summary manner and the taxes will be paid based on the table 6 of GSTR-3B (refer to the Rules as available on the GST Council or CBEC website, applicable for GSTR-3B Form).
7. Will the Utilize cash/ITC functionality be available for discharging return related liabilities?
No, all the details in GSTR-3B will be declared in a consolidated manner by the taxpayer and the taxes will be paid based on the table 6 of GSTR-3B, after submitting the return (refer to the CGST / SGST Rules available on the GST council or CBEC website applicable for GSTR-3B Form).
8. What will happen if my declared liabilities in GSTR-3B are different from that of my GSTR-3 which I will file later?
Upon generation of GSTR 3, if liabilities are different from those declared in GSTR-3B, the system will update the delta (difference) between GSTR-3B and GSTR-3 automatically.
Note: In case of an upward revision of liabilities, you will be liable to pay differential tax along with interest on the (differential) amount.
9. Is filing of GSTR-3 mandatory even if there is no business in the particular tax period?
Like for filing of GSTR-1, 2 and 3, GSTR-3B is also mandatory to be filed by all normal and casual tax payers, even if there is no business in the particular tax period.
10. One is required to Confirm after entering data in each section in GSTR-3B. Will the GST System save the confirmed data if a taxpayer exits without completing the form?
No, to ensure that the furnished data is saved in a partially complete GSTR-3B, a tax payer is required to click on Save GSTR-3B before closing the form.
11. I am unable to select Return Filing Period as July 2017. Why?
Check the validity of your registration in your Registration Certificate. You can file Returns for period for which Registration is effective.
12. I have already filed GSTR-3B, but now I want to make some modifications. Can I file an amendment?
GSTR-3B once filed cannot be revised. Adjustments, if any, has to be done subsequently when you file GSTR-1, 2 & 3 for the same tax period.
13. Can I preview GSTR-3B before submission?
After adding details in various section of the GSTR-3B, scroll down the page and click the PREVIEW DRAFT GSTR-3B button to preview before making payments.
The summary of GSTR-3B will be displayed in a PDF. If it is incorrect, you can edit the information in the relevant section of the form or else you can click the MAKE PAYMENT/POST CREDIT TO LEDGER button.
14. Where do I have to enter details of inward taxable supply?
You are not required to enter all details of inward taxable supply. Only details of Eligible and Ineligible ITC need to be declared in table 4.
15. Where should I declare details of outward exempt/ nil rated/ non GST inward supplies?
You can enter details of outward exempt/ nil rated/ non GST inward supplies in table 3.1(c) and 3.1(e) Exempt, nil and Non GST outward supplies.
16. How can I file nil GSTR-3B?
You can file nil GSTR-3B by navigating to Services > Returns > Returns Dashboard. Select the Financial Year and Returns Filing Period and click the GSTR3B tile.
Select Yes for option A ‘Do you want to file Nil return?‘. You can file nil GSTR-3B by affixing the applicable signature.
17. Can I reset GSTR-3B?
No, you cannot reset GSTR-3B.
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