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1. When can Form GSTR-3B be filed as Nil? Form GSTR-3B can be filed as a nil return if there are no outward supplies as well as a liability (including reverse charge liability) in the month, for which the return is being filed for. This form can be filed nil, in both online modes and in offline mode (by SMS) 2.   Who can file Nil Form GSTR-3B?   Form GSTR-3B for a tax period can be filed if you: Have NOT made any Outward Supply and Do NOT have any reverse charge liability Do NOT intend to take any Input tax credit and Do NOT have any Liability for that particular or earlier Tax Periods. 3.   Is filing of Form GSTR-3B as Nil return mandatory? 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(s), the return can be filed as NIL (if all conditions for filing Nil return is satisfied). 4.   By when can I file Nil Form GSTR-3B? A taxpayer may file Nil Form GSTR-3B, anytime on or after the 1st