GSTR-2B Issue

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This query is : Resolved

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A taxpayer reported that their GSTR-2B for December 2021 had not been generated, preventing them from filing their first nil GSTR-3B. Advice was given that filing GSTR-3B without GSTR-2B is permissible for nil returns, especially when no Input Tax Credit (ITC) is being claimed. It was clarified that GSTR-2B may not generate if there are no entries, indicating no ITC to claim.

Ravi Chandran

Ravi Chandran (Querist)

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

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

15 January 2022 File the GSTR3B without generation of GSTR-2B as it's nil return.

CA Puja Sharma

CA Puja Sharma (Expert)

15 January 2022 Yes you can file GSTR 3B without GSTR 2B because you don't want to claim any ITC.

Further, the GSTR 2B is now available for December 2021

CA Altamush Zafar

CA Altamush Zafar (Expert)

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

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