This discussion clarifies whether filing GST returns is mandatory for transporters. If you have GST registration, filing returns like GSTR 1 and 3B is compulsory, even if you have no transactions and need to file a nil return. For Goods Transport Agencies (GTA), disclosing Reverse Charge Mechanism (RCM) bills is also required. If your turnover exceeds the threshold, registration is necessary, making GST returns compulsory.