How to File a Nil GSTR-3B Return?

Introduction

A Nil GSTR-3B return is filed in the same way as a regular GSTR-3B return. Even if a taxpayer has no outward or inward supplies for a particular month—resulting in zero tax liability—they must still file a Nil GSTR-3B through the GST portal. This article explains what a Nil GSTR-3B return is, the late fees applicable for not filing it on time, and the step-by-step process to file it correctly. Simplify your GST compliance with Auriga Accounting pvt. ltd. —our experts ensure timely, accurate return filing so you can focus on growing your business.

Introduction to Nil Returns in GST

Under the Goods and Services Tax (GST) system, every registered taxpayer must file monthly GST returns, regardless of turnover or profit. This requirement applies even when there are no transactions and no invoices issued during the month. In such cases, taxpayers must log in to the GST Portal and file a Nil return, ensuring compliance with GST regulations and maintaining accurate reporting records—whether or not business activity occurred during the period.

Is Filing Form GSTR-3B as a Nil Return Mandatory?

Yes. Filing Form GSTR-3B is mandatory for all regular and casual taxpayers, even when there is no business activity in a given tax period. In such instances, the return should be filed as a Nil GSTR-3B, provided all conditions for Nil filing are satisfied.

What Is a Nil GSTR-3B Return?

A Nil GSTR-3B return indicates that the taxpayer has no GST-related activity to report for that tax period. This means:

No outward supplies (sales or provision of services)
No inward supplies (purchases) that attract tax
No Input Tax Credit (ITC) to be claimed
No reverse charge liabilities

A Nil GSTR-3B return can be filed online, offline, or conveniently through SMS.

Eligibility Criteria for Filing Nil Form GSTR-3B

A taxpayer may file a Nil GSTR-3B return if all the following conditions are met:

No outward supplies were made
No reverse charge liability exists
No ITC is intended to be claimed
No tax liabilities arise for that period

When a Nil GSTR-3B Cannot Be Filed

A Nil return cannot be filed if any of the following apply:

Supplies Made: Any outward supply (including nil-rated, exempt, or non-GST) or inward supplies liable under reverse charge were made.
Inter-State Supplies: Any inter-state supply was made to unregistered persons, composition taxpayers, or UIN holders.
ITC Reversal: There is an intention or requirement to reverse ITC.
Outstanding Dues: Any interest or late fees are pending, including those carried forward from earlier periods.
TRAN-1 Liability: Any tax liability arises from Form GST TRAN-1.
Other Liabilities: Any other liabilities need to be settled for the period.

When to File Nil Form GSTR-3B

Nil GSTR-3B can be filed from the 1st day of the following month.
For example, the Nil GSTR-3B for April 2024 can be filed starting May 1, 2024.

Late Fee for GSTR-3B Nil Return

For delayed filing of a Nil GSTR-3B return, the following late fees apply:

CGST: ₹10 per day
SGST: ₹10 per day
Total: ₹20 per day

The maximum late fee for a Nil GSTR-3B return is capped at ₹500 per return.

How to File a Nil GSTR-3B Return

Step 1: Log in to the GST Portal

Visit the GST portal and sign in using your username and password.
Go to Return Dashboard.
From the list of available returns, choose GSTR-3B and click Prepare Online.
Select the return period (July or August) from the dropdown menu and click Continue.

Step 2: Open the GSTR-3B Return

Under the Monthly Return – GSTR-3B section, click on Prepare Online.

Step 3: Choose Nil Return Option

You will see a set of questions labeled A to G.
For the question “Do you want to file a Nil return?”, select YES.
- This will automatically disable all other input fields.
Click NEXT to proceed.

Step 4: Preview and Declare

Review the preview of your GSTR-3B form—since it’s a Nil return, all values will appear as zero.
Download the draft summary PDF if you want to check it thoroughly.
Tick the declaration box to confirm that all information provided is true and correct.

Step 5: Authenticate the Return

Choose your filing method:
- DSC (Digital Signature Certificate)
- EVC (Electronic Verification Code)
Select the authorized signatory from the dropdown list.
- Note: Companies and LLPs must file using DSC; the EVC option will not be shown.

Step 6: Submit the Nil GSTR-3B Return

Click PROCEED to confirm filing.
If filing via DSC:
- Select your digital certificate and click Sign.
If filing via EVC:
- Enter the OTP received on your registered mobile or email and click VERIFY.
After successful submission, a confirmation message will appear.
Download the filed return for your records.

Filing Nil GSTR-3B Returns via SMS

Filing Nil GSTR-3B returns through SMS is a quick and convenient option for eligible taxpayers. Below is a simplified guide, covering the requirements and the complete filing process.

Prerequisites for Filing via SMS

Before filing a Nil GSTR-3B return through SMS, ensure the following conditions are met:

Valid GST Registration: You must be registered under GST as a Normal taxpayer, Casual taxpayer, SEZ Unit, or SEZ Developer.
Registered Mobile Number: The mobile number of an authorized signatory must be active and registered on the GST Portal.
No Pending Compliance: There should be no pending returns, unpaid liabilities, late fees, or interest dues.
Zero Transactions: You must not have made or received any taxable, exempt, nil-rated, or non-GST supplies during the tax period, including transactions liable to reverse charge.

How to File a Nil GSTR-3B Return via SMS

Follow these steps to submit your Nil return through SMS:

Step 1: Send the Initial SMS

From your registered mobile number, send an SMS to 14409 in the following format:

NIL 3B <GSTIN> <TAX PERIOD (mmyyyy)>

Step 2: Receive the Verification Code

After the first SMS, you will receive a 6-digit verification code from GSTN on your mobile number.

Step 3: Confirm the Filing

Send a second SMS to 14409 to confirm the return filing, using this format:

CNF 3B <6-DIGIT CODE>

Step 4: Receive Filing Confirmation

Once the return is successfully submitted, you will receive:

A confirmation SMS, and
An email containing the Application Reference Number (ARN).

This indicates that your Nil GSTR-3B return has been successfully filed.

Step 5: Check the Filing Status (Optional)

You may verify the status of your return by logging in to the GST Portal and navigating to:

Services > Returns > Track Return Status

About the Author

Vinod

Vinod is an experienced legal writer who simplifies complex legal concepts into clear, actionable guidance. He helps entrepreneurs understand their legal responsibilities, enabling them to build confident, compliant, and sustainable businesses.

January 8, 2026