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Home > Margerp > Gst Queries > Who should file GSTR 3B in Marg Software?
Who should file GSTR 3B in Marg Software?
Every person who has registered for GST must file the return GSTR-3B. This return form must be filed and submitted by you even if you do not have any transactions during the month.
However, the following registrations do not have to file GSTR-3B
- Input Service Distributors
- Composition Dealers
- Suppliers of online information and database access or retrieval services (OIDAR), who have to pay tax themselves (as per Section 14 of the IGST Act)
- Non-resident taxable person
