Whether GST returns have to be filed if the assesse has not effected any inward or outward supply during a tax period?
Section 34(8) of Revised Model GST Law of India specifies that the periodical return in Form GSTR-3 – Monthly Return or Form GSTR-4 Quarterly Return for Compounding Taxable person (as the case may be) shall be furnished whether or not any supplies have been effected during the tax period. Here, The term “supplies” includes both inward and outward supplies
Following person are not required to furnish returns in respective forms if they have not effected any supplies during the tax period
- A non-resident taxable person (Forms GSTR-5,)
- An input service distributor,(Form GSTR-6 )
- A person liable to deduct tax at source and (Form GSTR-7 )
- person liable to collect tax at source (GSTR-8 )
Relevant Extract of Section 34 of Revised Model GST Law of India
(1) Every registered taxable person, other than an input service distributor or a nonresident taxable person or a person paying tax under the provisions of section 9 [Composition Levy] , section 46 [ Tax deduction at source ] or section 56 [ Collection of tax at source ] shall, for every calendar month or part thereof, furnish, in such form and in such manner as may be prescribed, a return, electronically, of inward and outward supplies of goods and/or services, input tax credit availed, tax payable, tax paid and other particulars as may be prescribed on or before the twentieth day of the month succeeding such calendar month or part thereof.
(2) A registered taxable person paying tax under the provisions of section 9 shall, for each quarter or part thereof, furnish, in such form and in such manner as may be prescribed, a return, electronically, of inward supplies of goods or services, tax payable and tax paid within eighteen days after the end of such quarter.
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(8) Every registered taxable person who is required to furnish a return under subsection (1), or as the case may be, under sub-section (2), shall furnish a return for every tax period whether or not any supplies of goods or services have been effected during such tax period.