<h1>Taxpayers Urged to File GSTR-3B Early to Avoid System Congestion; Use SMS for NIL Returns.</h1> Some taxpayers experienced difficulties filing GSTR-3B for March 2023 on April 20, 2023, due to a surge in last-minute submissions, with 20.05 lakh returns filed that day. Nearly 45% of these were NIL returns or involved no cash tax payments, which could have been filed earlier. Taxpayers are encouraged to use SMS for NIL returns to ease system congestion. Additionally, some taxpayers uploaded large volumes of past invoices on the due date, impacting system efficiency. To avoid such issues, taxpayers are advised to plan filings in advance and adhere to a month-wise filing discipline.