Yes, all taxpayers having GST registration should file GST returns on the 10th, 15th and 20th of each month. Even if there was no business activity or transaction during a month, the taxpayer must still log in to the GST portal and file NIL GST return to avoid penalty.
If NIL return is not filed, a penalty of Rs. 200 per day is applicable until the filing is complete. Hence, all taxpayer having GST registration must submit NIL GST return before the deadline.