GSTN issues FAQs on Filing Nil return in FORM GSTR-3B through SMS

GSTN issues FAQs on NIL GSTR-3B Returns to be filed through SMS; Inter-alia provides that such return can be filed where there are no outward supplies as well as liability (including reverse charge liability) in the month for which the return is being filed for & same can be filed anytime on or after the 1st of the subsequent month; Explains about the eligibility to file such returns i.e. no Outward Supply/reverse charge liability/ITC/liability for that particular or earl...