GST return has to be filed by a taxpayer having GST registration irrespective of business turnover or profitability in a month. Nil return must be filed by registered taxpayers compulsorily when there are no sales or supplies during the month or quarter. Hence, even if there were no invoices issued during a month, the taxpayer must log in to the GST Portal and submit a NIL return.
Nil Form GSTR-3B for a tax period can be filed, if you:
Filing of Form GSTR-3B is mandatory for all normal and casual taxpayers, even if there is no business activity in any particular tax period. So, for such tax period, the return can be filed as NIL.
Yes, NIL GSTR-1 return must be filed by all regular taxpayers having GST registration when if there were no sales transaction in a month.
1 Month
Rs 399 /MonthYou Pay Rs. 399 Only for 1 Month
   Phone Support
   GSTR 1 Return Filing
   GSTR 3B Return Filing
6 Month
Rs 249 /MonthYou Pay Rs. 1494 Only for 6 Month
   Phone Support
   GSTR 1 Return Filing
   GSTR 3B Return Filing
12 Months
Rs 199 /MonthYou Pay Rs. 2388 Only for 12 Month
   Phone Support
   GSTR 1 Return Filing
   GSTR 3B Return Filing
A taxpayer may file Nil Form GSTR-3B, anytime on or after the 1st of the subsequent month for which the return is being filed for.
For example,
for the month of April 2020, nil return can be filed only on or after 1st May 2020.
Previously, the penalty was payable at the rate of Rs 200/day. But the same was minimized via notice released by the Central Board of Direct Taxes. At present, in case of late filing of GST Nil return, the late fees will be payable at the rate of Rs 20/day (i.e., Rs 10 SST & Rs 10 CGST).
GSTR 3B is a monthly return to be filed by all GST registered taxpayers irrespective of whether there is a liability or not. In order to ensure the taxpayers are GST compliant, and to ease the process for those with nil liability, the government now allows them to file returns through SMS.
This would mean, taxpayers (Normal/Casual taxpayers, SEZ units, and SEZ developers) no longer have to log into their GST portal but just file their nil returns through SMS.