Key Pointers – 

• It was noted that large number of taxpayers attempted to file GSTR-3B returns in the afternoon of the last day viz. 20 April 2023, around 20.05 lakhs GSTR-3B returns were filed on that day. This resulted in a waiting queue on GST system causing inconvenience to some of the taxpayers.
• NIL returns could easily have been filed earlier. Further, it is suggested that taxpayers may use SMS filing option to file NIL returns as it would be quicker and a more convenient way to file NIL returns and will also help to reduce queue on the GST system.
• Taxpayers are advised to inculcate a month-wise return filing discipline for all the B2B invoices for the month and avoid reporting invoices of the past period in one go, as such behaviour can adversely impact the queue (waiting time) on the GST system.
• The difficulty faced by the taxpayers due to last minute rush can be avoided with better planning of return filing and it would be of help to fellow taxpayers as well. GSTN has considerably upgraded its infrastructure over a period of time. 

https://www.gst.gov.in/newsandupdates/read/581