As per Notification 12/2017 CT (r) Tranporation services by Road by the Transporter (Not GTA) is exempted , but if you are registered in GST , you are liable file GSTR 3b
And
If You are GTA , and exclusively providing your services to only to URD is exempted as per Notification 32/2017 CT (r) & you R are registered in GST , you are liable to file GSTR 3b
Hence , If U R registerd taxpayer then you have to fulfill all compliance of Return filing even though you are supplying only exempted services
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