Answer

1. F

   Facts

   Yes. A registered person must file GSTR-1 and GSTR-3B for every tax period even if there were no sales, purchases or tax due. A nil return can be filed on the portal or by SMS from the registered mobile number. A late nil return still attracts a late fee.

2. P

   Provisions and law

   • Sec 39(1), CGST Act 2017Every regular registered person files a return (GSTR-3B) for each tax period
   • Sec 47, CGST Act 2017Late fee for delay in filing returns
   • Notification 19/2021-CTReduced late fee caps for GSTR-3B by turnover slab
3. A

   Analysis

   A nil return is only right if there was truly nothing to report: no sales, no purchases with ITC, no reverse charge and no credit notes. If a seasonal business skips filing for three months, the late fee runs at ₹20 a day for each nil return, capped at ₹500 per return. Six months of non-filing can also lead to cancellation of registration. Filing a nil return takes two minutes, so it is never worth skipping.

4. C

   Conclusion

   1. 1Confirm there were no sales, purchases, RCM expenses or credit notes in the month
   2. 2Log in at gst.gov.in, open the Returns Dashboard and choose the nil option, or use the SMS facility from the registered mobile
   3. 3Verify with the OTP and keep the ARN
   4. 4Set a monthly reminder so nil months are filed on time

Filing nil when there were sales is a common mistake; the missed tax must then be paid with interest in a later return.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.