Response under notice u/s 139(9) with error code 31

Rajsekhar (self employed) (28 Points)

27 July 2016  
I received a notice U/s 139(9) with error code 31 saying defective return for not filing balance sheet and profit and loss account. But I have filed P&l account and I could not file Balance sheet as I have no assets and no liabilities in hand and i had rendered only my professional services.. kindly advise in this matter