Page 10 - Ch14 _RETURNS

c) Ü Filing of GSTR-3B is mandatory for all normal and casual taxpayers, even if there is no
business activity in any particular tax period.
Ü A Nil GSTR-3B does not have any entry in any of its tables. For example, a Nil GSTR-3B for a tax
period cannot be filed, if the taxpayer has made any outward supply (including nil-rated, exempt
or non-GST supplies) or has received any supplies which are taxable under reverse charge, or it
intends to take ITC etc.
Ü A Nil GSTR-3B can be filed through an SMS using the registered mobile number of the taxpayer.

GSTR-3B submitted through SMS is verified by registered mobile number-based OTP facility.
Ü A taxpayer may file Nil GSTR-3B, anytime on or after the 1st day of the subsequent month/
quarter for which the return is being filed for.

CCP 14.04.12.00
(a) Miss Kashi is a registered intra-State supplier of goods in Haryana. During the months of August
and September, she was out of station on a religious pilgrimage with her family for 55 days. Thus,

no business transaction was made during August. Miss Kashi is of the opinion that as there is no
transaction, there is no need to file monthly return [GSTR-3B] for the month of August. However,
her tax consultant has advised her to file nil GSTR-3B. Whether the advice given by tax consultant is
correct? Explain.

(b) Will your answer in (a) change, if Miss Kashi has placed an order for some purchases during August
over her mobile phone, which has been received in her premises and she intends to take input tax
credit on the same?
(c) Assuming in (a) above, Miss Kashi does not have internet facility in her mobile and there is no
facilitation centre notified by the Commissioner, whether no return is required to be filed in the

absence of means to file return? Explain. [CA Inter RTP May 21]
(d) If Miss Kashi is a registered taxpayer under composition scheme & did not make any taxable supply
during the quarter ending Sept, 20XX. Is she required to file FORM GST CMP-08 for such tax period?

Answer:-
a) Yes, the advice given by tax consultant is correct.
Legal Provision:-
Ü Under GST law, filing of GSTR-3B is mandatory for all normal and casual taxpayers, even if there is

no business activity in any particular tax period.
Ü For such tax period(s), a Nil GSTR-3B is required to be filed.
Discussion & Conclusion:-
In the given case, even though Miss Kashi was out of station on a religious pilgrimage with her family
for 55 days and thus, could not do any business transaction during the month of August, she is still

required to file Nil GSTR-3B for that month.
b) Yes, answer will change.
Legal Provision:-
Ü Nil GSTR-3B means a return that has nil or no entry in all its Tables.

Discussion & Conclusion:-
Ü In the present case, Miss Kashi has received purchases, she cannot file nil GSTR-3B, as the
purchases will need to be disclosed in the 'Table for eligible ITC' in GSTR-3B.
Ü Thus, Miss Kashi is required to file monthly return, GSTR-3B for the month of August.

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