• A separate GSTR-3B must be filed for every GSTIN
• The GST liability must be paid on or before the date of filing GSTR-3B, earlier of its due date
• The GSTR-3B once filed cannot be revised
• Even in case of a zero liability, GSTR-3B must be compulsorily filed

1. What is Form GSTR-3B?

Form GSTR-3B is a simplified summary return and the purpose of the return is for taxpayers to declare their summary GST liabilities for a particular tax period and discharge these liabilities. A normal taxpayer is required to file Form GSTR-3B returns for every tax period.

2. Who needs to file Form GSTR-3B?

All normal taxpayers and casual taxpayers are required to file Form GSTR-3B.

3. Where can I file Form GSTR-3B?

Form 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, Form GSTR-3B, (if applicable), in the given period will be displayed.

4. By when do I need to file Form GSTR-3B?

For monthly filers, due date for filing of Form GSTR-3B is 20th day of the month following the month (tax period) for which the return pertains .

For quarterly filers, due date for filing of Form GSTR-3B, as notified for different States/UTs, is 22nd and 24th day of the month following the quarter for which the return pertains.

However, due date for filing of Form GSTR-3B can be extended by Government through notification.

5. Is filing of Form GSTR-3B mandatory even if there is no business in the particular tax period?

Filing of Form GSTR-3B is mandatory for all normal and casual taxpayers, even if there is no business in that particular tax period.

6. What is Form GSTR-3B Nil Return and when it can be filed?

Form GSTR-3B can be filed as nil return when there are no transactions as well as liability to be reported and paid in that return for that particular tax period. Nil return can be filed by you if you have not made any outward supply and have not received any Goods/Services and do not have any tax liability.

For example, if your answer any of below questions is in affirmative, your return will not be a nil return.

1. Have you made any supply of goods/services (including nil rated, exempt and non-GST supplies) or received any supplies liable to reverse charge during this tax period?
2. Have you made any inter-state supplies to unregistered persons, composition taxable persons or UIN holders?
3. Do you have any claim/reversal of Input tax credit (ITC) on purchase of goods or receipt of services?
4. Have you received any nil rated, exempt or non-GST supplies during this tax period?
5. Do you have any interest or late fee (including carry forward late-fee) liability to be paid?
6. Do you have any tax liability due to Form GST TRAN-1?
7. Any other liability which is liable to be paid by you while filing your return?

7. How can I file nil Form GSTR-3B?

You can file nil Form 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 Form GSTR-3B by affixing the applicable signature.

Nil Form GSTR-3B can be filed via SMS too.

8. Will I be able to file NIL GSTR-3B, in case the interest is auto-drafted by system in previous period?

No, Nil Form GSTR-3B cannot be filed if you have system calculated interest present for the current return period and the Nil filing option would be disabled.

FAQ> System generated GSTR-3B

1. When will the system generated GSTR-3B be generated?

System generated Form GSTR-3B will be generated and will be available on their GSTR-3B dashboard page on the basis of Form GSTR-1 or Form GSTR-2B (monthly or quarterly frequency), after Form GSTR-1 has been filed by taxpayer and/or Form GSTR-2B has been generated.

Note: Values that are auto-drafted in the system generated GSTR-3B from Forms GSTR-1 and GSTR-2B and previous period GSTR-3B should are not final and are editable by the taxpayer.

2. What is the significance of system generated Form GSTR-3B?

System Generated GSTR-3B has been provided to taxpayers for:

• Assistance in filing Form GSTR-3B.
• Minimizing errors and mismatch in return filing.
• Improving overall compliance.
• Assistance in long-term reconciliation of Forms GSTR-1 and GSTR-2B with Form GSTR-3B.

3. Can I edit the values auto-populated from Forms GSTR-1 & GSTR-2B in Form GSTR-3B?

Yes, currently, the auto-populated values in GSTR-3B are editable. However, the tile with the edited field will be highlighted in RED and a warning message will be displayed in case the values are edited.

FAQs > Filing Nil Form GSTR-3B through Online

1. What Nil Form GSTR-3B is filed?

Form GSTR-3B can be filed as a nil return if there are no outward supplies as well as liability (including reverse charge liability) in the month, for which the return is being filed for. This form can be filed nil, in both online mode and in offline mode (by SMS).

2. Who can file Nil Form GSTR-3B?

Nil Form GSTR-3B for a tax period can be filed, if you:

• Have 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 Tax Period.

For example, if your answer to any of below questions is in affirmative, your GSTR-3B return for a particular tax period will not be a nil return:

1. Have you made any supply of goods/services (including nil rated, exempt and non-GST supplies) or received any supplies liable to reverse charge or exempt, nil rated and non-GST inward supplies during this tax period?

2. Have you made any inter-state supplies to unregistered persons, composition taxable persons or UIN holders?

3. Do you intend to reverse Input Tax Credit (ITC)?

4. Do you have any interest or late fee (including carry forward late-fee) liability to be paid?

5. Do you have any tax liability, due to Form GST TRAN-1?

6. Any other liability which is liable to be paid by you, while filing your return?

3. Is filing of Form GSTR-3B as Nil return mandatory?

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 is satisfied).

4. By when can I file Nil Form GSTR-3B?

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. For example, for the month of April 2020, nil return can be filed only on or after 1st May 2020.

5. How can I file Nil Form GSTR-3B?

You can file nil Form 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 Form GSTR-3B by affixing the applicable signature.