Hiii friend., In case of Partnership firm you have to file **ITR 5**, and if you want to file nil return you can do so if the turnover of the firm is Nil. And in other case if you have turnover then you can file nil return based on 44AD you will be liable for Audit because nil means the net profit is less than 8% so Audit is applicable under section 44AD.
Partnership firms are taxed at rate of 30%, but if there are no activities during the financial year one can always go for filing a NIL return. It is mandatory for every P'ship to file return u/s 139. Procedure for filing a Nil return is same as that for any other Assessee. For any other query, please feel free to contact. Regards,