Simplified Procedure for Filing Nil GSTR-3B on the GST Portal

A Nil GSTR-3B return must be filed in the same manner as any standard GSTR-3B submission. If a taxpayer has neither made any outward supplies nor received any inward supplies during a specific month, resulting in zero tax liability, they are still obligated to submit a Nil GSTR-3B through the GST portal for that month.

This article outlines the specific steps for electronically filing a Nil GSTR-3B on the GST portal. This procedure is distinct and generally simpler compared to filing a regular GSTR-3B with transaction details. Additionally, there is an option available to file a Nil GSTR-3B via SMS. For more details on this alternative, refer to our article: Steps to file Nil GSTR-3B via SMS.

Recent Revisions for GSTR-3B

Several updates have impacted GSTR-3B filing:

• July 5, 2022: A new Table 3.1.1 was introduced. This table enables both e-commerce operators and sellers to declare sales and corresponding tax liabilities for the tax period. This change, along with other modifications to Tables 3.2 and 4, was officially announced in CGST notification 14/2022.
• May 17, 2022: The deadline for submitting the GSTR-3B return for April 2022 was extended until May 24, 2022.
• February 1, 2022 (Budget 2022):
  • The final date for making corrections or amendments in GSTR-3B, including claiming any missed Input Tax Credit (ITC) for a financial year, changed from the September return due date of the subsequent year to November 30 of the following year, or the filing date of the annual return, whichever comes earlier.
  • Under Section 29, GST registration is now subject to cancellation if GSTR-3B returns are not filed for consecutive tax periods.
• December 29, 2021: CGST Rule 36(4) was modified to eliminate the provision for an additional 5% ITC beyond what is reflected in GSTR-2B. Effective January 1, 2022, businesses can only claim ITC if it has been reported by their supplier in GSTR-1 or IFF and consequently appears in their GSTR-2B. This amendment was officially notified under Section 16(2)(aa) on December 21, 2021.

Steps to File Nil GSTR-3B Electronically

The following is a detailed guide for submitting a Nil GSTR-3B return:

Step 1: Access the GST Portal

Begin by logging into the GST portal and selecting the GSTR-3B return option. After logging into the GST portal and choosing the relevant period for filing, select ‘GSTR-3B’ as the return type and proceed with ‘PREPARE ONLINE’. For guidance on accessing the portal, refer to this Login to the GST portal article.

Step 2: Declare Nil Return Status

A set of questions (A to G) will appear. The initial question will be, ‘Do you want to file Nil return?’ Selecting ‘YES’ will automatically deactivate the remaining questions. Then, click ‘NEXT’.

Step 3: Review and Confirm the Nil GSTR-3B

The GSTR-3B form will be displayed with all values as zero. Click on ‘PREVIEW DRAFT GSTR-3B’. It is crucial to review the return before finalizing the submission. A draft summary of the form, with all entries showing zero, will be downloaded in PDF format.

A declaration stating, ‘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,’ will be presented. The checkbox next to this declaration must be ticked.

Step 4: Select Verification Method

From the dropdown menu, select the Authorized Signatory. This list will reflect the details provided during GST portal registration. You will then be given the option to file the form using either an Electronic Verification Code (EVC) or a Digital Signature Certificate (DSC).

EVC involves sending a One-Time Password (OTP) to the registered email address and/or phone number. Filing with DSC requires signing the form using the Digital Signature of the Authorized Signatory.

Note: For Company/LLP entities, filing with DSC is mandatory, and thus, the EVC option will not be available to them. Choose the appropriate verification method.

Step 5: Finalize Nil GSTR-3B Submission

A warning message will ask for confirmation before filing the return. Click ‘PROCEED’. If DSC was chosen in Step 4, a list of available certificates will appear. Select the correct certificate and click ‘Sign’.If EVC was chosen in Step 4, enter the code received on your registered email address/mobile number and click ‘VERIFY’. A confirmation message will then display, indicating successful GSTR-3B filing. The taxpayer can download the filed return for their records.

Further Resources

For additional information on GST compliance:

• All about NIL GSTR-3B Filing via SMS
• Filing Nil GSTR 1 Return on GST Portal
• How to file Nil GSTR-3B on GST Portal