Even with no sales, registered taxpayers usually must file nil GSTR-1 and GSTR-3B for each period — missing returns attract late fees.
When nil filing applies
- No taxable outward supplies in the month/quarter
- No liability to pay tax in GSTR-3B
- Still file within due dates to keep registration active
- Separate rules if registration should be cancelled
We handle monthly compliance via GST return filing and advise on cancellation or revocation when closing a business.
