GSTR 3B Filing Queries for Export of Service

[Shrey Shah]

Hi, it’s my 1st time filing GSTR-1 and 3B this month since I recently got my GST Number (last month). I had some queries in regards to the filing of GSTR-3B.

I just had 1 invoice to report in GSTR-1 for Export of Services which I reported under Table 6A (without payment of tax) since I have LUT and filed GSTR-1 successfully. Now in case of GSTR-3B:

Q1) Do I have to file a "Nil" Return or a Normal Return? (PS: I have 0 ITC and just 1 invoice reported in GSTR-1 for Export without payment of tax)

Q2) When I open up GSTR-3B on the portal, it shows, GSTR-2B not generated, so can I still proceed with filing GSTR-3B? (Since its my 1st time filing GSTR-3B and there’s no ITC)

Please help out with the above. Help is much appreciated. Thank you :))

AI Summary

GSTR-3B filing for exports: disclose export value in Table 3.1 with zero tax and proceed despite missing GSTR-2B.
GSTR-3B for exports under LUT must disclose the export taxable value in Table 3.1 with nil tax where supplies are zero-rated and the taxpayer has no ITC; portal warnings about absent GSTR-2B or prior-period summaries are informational and do not prevent filing after reviewing auto-populated entries and addressing any IMS dashboard prompts.