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GST. NIL RETURN. GSTR3B.

13 September 2018

I am an Assessee registered under GST. Business is yet to start. Opted and filing Quarterly GSTR1 with NIL for the last 3 Qrs. Being NIL never filed monthly 3B. Is it right? If I need to file monthly 3B also for NIL the very purpose is defeated. Can some one clarify please ?

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8 Replies

Amit Jain (47 Points)
Replied 13 September 2018

Well.....hello sir...GST-3B has to be filed irrespective of the turnover..whether it is nil return or having a taxable supply...

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RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 13 September 2018

Yes... I agreed to Mr Amit Jain....

GSTR 3B return filing is required monthly...

Go to file earlier Your GSTR 3B Return Of it's nil return also.

Muralidharan Rajalingam (209 Points)
Replied 13 September 2018

The very purpose of Quarterly concept is lost. As well the Assessee could file monthly GSTR1 and GSTR3B. GSTR3B should be mandatory only if there is INPUT or OUTPUT tax.

RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 13 September 2018

GSTR 3B is mandatory if there is no more transactions or Output only or Input only or Inwards and Outwards...

Amit Jain (47 Points)
Replied 13 September 2018

Sir, as i have mentioned earlier GSTR-3B is an summary return which has to be filed by everybody.....irrespective of turnover.

In case, you wont provide the summary,what is the use of annexure.

The relaxation has been given to the Small tax payers to file the return on quarterly basis.

Both the returns are mandatory..What if suppose you had ITC but no sales for the time being....

If i ll go by your way i wont be able to claim any itc.

GSTR-1 is only an Annexure of your sales and its not an seperate return.