15 January 2022
Dear Sir/Madam, As a normal tax payer opted monthly return. In first filing of GSTR-3B, the GSTR-2B not generated till date. (15.01.2022) for the month of December-2021. There is no any purchase or sales in the month of Dec-21. (Very first return with nil return). Please advise to filing the GSTR-3B. May I file the GSTR3B without generation of GSTR-2B? Please Advice. Ravichandran
16 January 2022
If there is no entry in GSTR-2B it does not get generated. That means that you dont have any ITC to be claimed for that month. File GSTR-3B as nil