How to File GSTR 3B Nil Return

Filing GSTR 3B Nil Return is an important compliance requirement for businesses registered under GST without transactions during a tax period. Even if there is no commercial activity, filing a Nil return keeps your GST registration current and avoids penalties. In this article, we will guide you through the step-by-step procedure of filing the GSTR 3B Nil Return online via the GST portal.

What is a GSTR 3B Nil Return?

GSTR 3B Nil Return is a monthly self-declaration form that taxpayers must file if they have:

• No outward supplies (sales)
• No inward supplies (purchases)
• No tax liability (CGST, SGST, IGST, or Cess)
• No input tax credit (ITC) claims

Who Should File a GSTR 3B Nil Return?

A taxpayer registered under GST must file a Nil Return if:

1. They have not made any sales or purchases during the tax period.
2. There is no tax liability to be paid or ITC to be claimed.
3. They are required to file GSTR 3B as per GST regulations, even with no transactions.

Due Date for Filing GSTR 3B Nil Return

The due date for filing GSTR 3B Nil Return varies depending on turnover:

Annual Turnover	Due Date
Above ₹5 crore	20th of the following month
Up to ₹5 crore	22nd or 24th of the following month (based on state)

Late filing of Nil Return attracts a penalty, so it is advisable to file before the due date.

Step-by-Step Guide to File Nil Return in GSTR 3B

1: Login to GST Portal

1. Visit the official GST Portal: www.gst.gov.in
2. Click on ‘Login’ and enter your Username, Password, and CAPTCHA.

2: Navigate to GSTR 3B

1. After login, go to the ‘Returns Dashboard’.
2. Select the financial year and tax period for which you are filing the return.
3. Click on ‘Prepare Online’ under GSTR 3B.

3: Select Nil Return Option

1. On the GSTR 3B dashboard, you will see a question: “Do you want to file Nil Return?”
2. Select ‘Yes’ if you have no sales, purchases, or ITC claims for the tax period.

4: Preview GSTR 3B Nil Return

1. Click on ‘Preview Draft GSTR 3B’ to review the summary.
2. Ensure that all fields show zero transactions.

5: Submit and File GSTR 3B Nil Return

1. Click on ‘Proceed to File’.
2. Select your Authorized Signatory.
3. Choose the filing method:
   • EVC (Electronic Verification Code): Sent to the registered mobile number/email.
   • DSC (Digital Signature Certificate): For companies and LLPs.
4. Click ‘File GSTR 3B’ and confirm submission.

6: Download Acknowledgment

1. Once submitted, you will receive an ARN (Acknowledgment Reference Number).
2. Download the filed return for records.

Late Fee for GSTR 3B Nil Return

If you fail to file Nil GSTR 3B by the due date, you may have to pay a late fee:

• CGST & SGST late fee: ₹10 per day each (Total ₹20/day)
• IGST late fee: ₹20 per day
• Maximum late fee: ₹500 per return (₹250 CGST + ₹250 SGST) if filed before the end of the financial year.

Common Mistakes to Avoid

• Missing the deadline: Late fees are applicable even if the return is nil.
• Not checking the return before submission: Ensure all fields are zero.
• Using incorrect credentials: Double-check login details to avoid errors.

FAQs on Composition Scheme in GST​