@drkamranrajput , based on the details in your post, you were a resident for tax purposes prior to your departure; your visa expired and therefore became a "non-US person ". Thus for the period you were back in your home country ( India? ) i.e. your departure from the USA and till you were readmitted back into USA with a work visa you would be a Non-Resident Alien and therefore taxed ONLY on US sourced /connected income by the US. If you had no US income in the USA during this period there is no reason for you to file a return. However since you were a resident for tax purposes when you left US shores , you need to file a a form 1040 covering the period Jan 1st through the day you left the US shores ( and visa cancelled ).
A point to remember that now that you are back in USA, you are a resident alien for tax purposes right away because on day 1 you after your entry you would have 184 days ( 1/3 of 2019= 63 , plus 1/6 of 2018=121 plus all days in 2020 ) and you were a resident alien before you left.
IRS will generally argue that your residency permeated through the gap days and you have to show ( if challenged ) that you had no connection to the US -- closer connection to your home country ( family connections, banking, employment etc. etc. )
Good Luck
Is there more I can help you with ?
