ITC in GST Filling

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Quick Summary

If you have no outward supplies but have inward supplies for July 2023, you should file a nil GSTR-1. For your GSTR-3B, you need to report your inward supplies and check GSTR-2B, rather than filing it as a nil return. GSTR-2A is auto-generated and doesn't require manual filing.

Vidit Sharma

Vidit Sharma (Querist)

29 July 2023 For the month of July 2023 I have no outward supply. But I have inward supply. How I should file GST return?

Do I need to file GSTR 2A or it is auto generated?
Do I need to file nil GSTR-3B?

Can you please help in this matter?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

29 July 2023 File Nil GSTR 1 and GSTR 3b.
GSTR 2A not required it's auto generated.

Message likes : 1 times

RAJA P M

RAJA P M (Expert)

29 July 2023 No outward supply then file GSTR 1 return as NIL... Have inward supply then file GSTR 3B return based on Your inward supplies and Check GSTR 2b also... Don't file GSTR 3B as NIL return...

Message likes : 1 times

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

28 October 2026 With no sales you still file GSTR-3B normally and claim the ITC in Table 4 (it stays in the ledger for future use); 'Nil' filing (including by SMS) is meant only when there is no outward supply, no inward supply/RCM and no ITC to claim; GSTR-2A/2B are auto-generated and need no filing.

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