Defective return u/s 139(9) error code 31

Hi,

I am an IT freelancer and I file my return using ITR-4. This year, I got defective return notice with error code 31 from IT dept. with below error descriptttion

"

Taxpayer having income under the head “Profits and gains of Business or Profession” but has not filled Balance Sheet and Profit & Loss Account as per requirement u/s 44AA read with section 139(9)(d).

"

From this year, Balance Sheet in the Part A - BS has been made required to be filled. Till last year, this section was not required for professionals so I have not maintained any accounts. I believe I would need to fill the 'NO ACCOUNTS CASE' in Part A - BS, but I am not sure what needs to be filled in following fields, specially number 4 'Amount of cash balance':

1. Amounts of total sundry debtors

2. Amount of total sundry creditors

3. Amount of total stock-in-trade

4. Amount of the cash balance

I think sundry debtors, creditors and stock-in-trade would be be 0 in my case but not sure. Can any of the experts please guide me?

All my income goes directly in my bank account.

Thank you!