Process to file NIL GSTR 3B on GST Portal

Introduction

Are you a GST-registered taxpayer and have had no transactions to report for a given month? Well, you must file a Nil GSTR-3B return. This may sound like a hassle, but don’t worry, it’s a quick and straightforward process. Filing a Nil GSTR-3B return on time is essential as it prevents any unwanted late fees or penalties from being levied against you. So, let’s dive in and learn how to file a Nil GSTR-3B return on the GST portal.

Step-By-Step-Guide

Step 1: Log in to the GST Portal

To file Nil-GSTR 3B, you need to log in to the GST portal. If you don’t have a GST registration, you need to register first before proceeding. Once you log in, you will see the Dashboard.

Step 2: Select ‘Returns Dashboard’

At this point, you will find yourself at the dashboard. From the dashboard, choose “Returns Dashboard” from under the “Services” tab.

Step 3: Select the Financial Year and Period

On the Returns Dashboard, select the Financial Year and Period for which you want to file the return. After, that click on the “Search” button.

Note: Filing Form GSTR-3B is mandatory for quarterly return filers for the final month of the quarter, like June, September, etc. But if you select M1 or M2 of the quarter, you won’t be able to file Form GSTR-3B.

Step 4: Click on the “Prepare Online” button

After selecting the month and year and clicking on search, the “File Returns” page will show. It will have various blocks for different GST Returns. Go to the “Monthly Return GSTR-3B” block and click on the “Prepare Online” button.

Step 5: Fill in the Questionaire

After clicking on the “File Return” button, a questionnaire will show. Choose “Yes” to whether you want to file NIL return and click on “Next”. This will show the rest of the questions. If you’re interested in filing a non-nil GSTR-3B, you should check out this blog: How to File GSTR 3B on GST Portal?

Step 6: Filing of Tax Page

At this point, your screen should show the Form GSTR-3B filing of tax page. Since this is a Nil GSTR-3B return, you don’t have to fill in any data in the relevant sections. Click on the “Preview Draft GSTR-3B” button to view the summary of your return.
Note: While it is not mandatory to preview, we suggest you do, to ensure all the data is correct.

Step 7: Preview of Nil-Form GSTR-3B

The preview should look something like this. It will be a PDF file.
Note: Table 6.1 will be missing in the form as it relates to payments and for Nil-GSTR 3B you don’t have to make any payment.

Step 8: File your Nil GSTR-3B return

If everything is correct and good to go, click on the check box, and choose from one of the two buttons: “File GSTR-3B with EVC” or “File GSTR-3B with DSC”. 

Step 9: Click on Proceed

Finally, click the “Proceed” button to go ahead with verification. 

DSC verification

If you choose the “File with DSC” option, then you will be taken to a page where you have to choose your certificate and click on the “Sign” button

EVC verification

If you choose “File with EVC” you will be shown the following screen for OTP verification. Just enter the OTP and click on the “Verify” button.

Step 10: Filing Successful

And you’re all done! you will be shown the following page.

Late Fees

If you fail to file your Nil GSTR-3B return by the due date, you will be liable to pay a late fee of Rs. 20 per day. The maximum late fee that can be charged is Rs. 500.

Conclusion

Filing a NIL GSTR-3B return on the GST portal might seem like a daunting task, but with the right guidance and understanding of the process, it can be done in just a few minutes. As a responsible taxpayer, it is crucial to file accurate returns on time to avoid any late fees or penalties. After filing, it can also be helpful to download your GSTR 3B return for future purposes.

Remember, filing a NIL GSTR-3B return is just as important as filing a regular one. Even if you haven’t made any transactions during the tax period, you are required to file a NIL return. By doing so, you are maintaining compliance with the GST laws and contributing to the nation’s growth. So, the next time you need to file a NIL GSTR-3B return, don’t let the process intimidate you. Follow the simple steps mentioned in this article and complete the process with ease.

Frequently Asked Questions