How to file Nil return under QRMP Scheme?
Reply—The registered person under the QRMP Scheme to pay the tax due in each of the first two months of the quarter by depositing the due amount in FORM GST PMT-06, by the 25th of the month succeeding such month. Where there is nil tax liability, the registered person may not deposit any amount for the said month.
If at the time of filing quarterly GSTR-3B, portal will show option of filing Nil return, it can be filed as nil. As of now portal is not showing any record for March quarter.
Posted Date: Feb 09, 2021