Who needs to file GSTR 3B

Who needs to file GSTR 3B
● Every person registered under GST
● For each GSTIN, separate GSTR 3B to be filed
● NIL GSTR 3B must be filed, if there is no transaction during the month
● However, the following registrants do not have to file GSTR-3B
● Input Service Distributors
● Composition Taxable Person
● Suppliers of online information and database access or retrieval services
(OIDAR), who have to pay tax themselves
● Non-resident taxable person

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