The facility of filing of NIL GSTR-3B has been operationalised on common portal from 08.06.2020. The legal backing of this viz Rule 67A has also been made effective from said date. For details in this regard alongwith situations where GSTR-3B can be filed through SMS please refer to our article titled “Understanding facility of filing of GSR-3B through SMS“.
The GSTN has now released FAQs on filing of NIL GSTR-3B wherein for ease of understanding of the registered person, the process of such has been explained with the help of examples and screenshots.
The FAQs are given below:
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Excellent analysis and FAQs detailing the nitty gritty of procedure to file return