If there is no business activities during the tax period, then as per the CGST Act:

CS Executive · Tax Laws · PYQS · December 2023
If there is no business activities during the tax period, then as per the CGST Act:
(A) No return need to be filed
(B) Nil return is to be filed
(C) Return may be filed on receipt of the notice from authority
(D) Matter of no business activities should he informed by a letter to the authority

Answer & Explanation:

Correct Answer: Option (B)

Official answer key: (B).

Topics: GST

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