you have to file your december gstr 1 and gstr 3b conditions 1- in date 30/12/2017 and 31/12/2017 if you have any sale or purchase in these date you have to file 3b and gstr 1 with invoices which raise in these date 2- if in these date ( 30 dec and 31dec ) no invoice then file your nill 3b and gstr 1for december