GSTR-3B “NIL” RETURN EASY FILING GUIDELINES UNDER GST
The
Goods and Services Tax Act, 2017 came into force in India with effect from
1.7.2017.
In Goods and Services Tax regime each and every
month taxpayer has to file returns are mandatory even though there are no
inward supplies or outward supply of goods or services or both.
For that purpose, the taxpayer has to login
into the GST Portal by entering Username, Password and CAPTCHA details and then
choose Return Dashboard and then choose Return Filing Period and then choose
GSTR-3B.
Upto the last month if the taxpayer who wants to file NIL return has
to press confirm button under 3.1, 3.2, 4, 5, 5.1 and 7 and then only file GSTR-3bB "NIL" return.
Now the process has been made easy to file NIL
returns.
HOW TO FILE GSTR-3B “NIL” RETURNS ONLINE
Please go to the GST common portal by entering www.gst.gov.in and then login by entering
Username and Password and CAPTCHA details.
Now a new return filing window will be visible
and now click RETURN DASHBOARD.
Now choose month in the File Returns window and
click SEARCH.
Now a new window will be visible and in the new window click Monthly Returns - GSTR-3B.
Now a new window will be visible with the following options:
In the new window tick “Yes” against the question Do you want to file NIL return?
Now a new window will be visible with details of “Summary of GSTR-3B (before submission)” will be visible and verify the correctness of details furnished and then click CONFIRM & SUBMIT BUTTON.
In the next window “Save request received”
message will be visible.
Now tick the declaration and submit the GSTR-3B NIL Return using the options DSC or EVC.
Now a new window will be visible as “Filing
Successful”. You have completed the
filing of NIL GSTR-3B return.