GSTR 3B to be filed mandatorily by all regular registered taxpayers.
Nil returns to be filed in case of no business. Recently, GSTN portal offers the simple and fast procedure to file GSTR 3B return. In the latest offering, the taxpayers who are filing nil returns are free from extensive filing details and will be forwarded to simple return form with minimum details. No extra tiles and details are required for this new functionality.
Summary of information about sale and purchase, available input tax credit, tax payable, tax paid is to be furnished
All input tax credit availed and utilised will be posted in the ITC ledger
Unutilized ITC can be used in subsequent months
While filling up form GSTR 3B, don’t forget to Save partially filled form by clicking save GSTR 3B button