With just one-click you can file ‘nil’ GSTR-3B return; here’s how

In a bid to make GST filing easier for taxpayers, a new functionality has been introduced on the official portal of GST. This new functionality has been initiated with the filing of GSTR-3B returns first.

The GST network in a statement said, “A new functionality has been introduced on the GST portal for ease of the taxpayers under which questions will be posed as soon as the taxpayer enters the Returns dashboard and only relevant tiles will be displayed to the taxpayers based on the answers to the questions posed.”

For “zero” GSTR-3B return, a taxpayer can in one-click commence the filing procedure as no tile will be shown to them.

Apart from this, a section has also been introduced on each page for the convenience of the taxpayer answering all their queries related to GSTR filing.

Prakash Kumar, CEO of GSTN, told PTI, “Until now, taxpayers were shown all tiles with payments when they enter the Returns dashboard but now they will be shown only those tiles which are relevant for them. They will be asked questions and basis their response, they will be shown only relevant tiles.”

What are GSTR-3B?

GSTR-3B is an simple return form introduced by the Central Board of Excise and Customs (CBEC) for July 2017 till March 2018.

It contains information like outward and inward supplies, and is needed to be filed separately for each GSTIN you have.

Tax liability of GSTR-3B is required to be paid by the last date of filing GSTR-3B for the month.

Every individual, who are registered under GST, needs to file GSTR-3B. This is not applicable for Input Service Distributors,  Composition Dealers, Suppliers of online information and database access or retrieval services (OIDAR), who have to pay tax themselves (as per Section 14 of the IGST Act) and Non-resident taxable person.

In case a taxpayer fails to file GSTR-3B on the expected deadline, he is liable to pay penalty of Rs 50 per day of delay and Rs 20 per day of delay.


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