Step 1: Concept
Formal charge is calculated as: $FC = (\text{Valence electrons}) - (\text{Non-bonding electrons}) - \frac{1}{2}(\text{Bonding electrons})$.
Step 2: Meaning
For $SO_3$, the most stable Lewis structure features Sulphur double-bonded to all three Oxygen atoms to minimize formal charges.
Step 3: Analysis
Sulphur has 6 valence electrons. In the structure with three double bonds, it has 0 lone pair electrons and 12 bonding electrons (6 bonds).
$FC = 6 - 0 - \frac{1}{2}(12) = 6 - 6 = 0$.
Step 4: Conclusion
The formal charge on the Sulphur atom in $SO_3$ is 0.
Final Answer: (D)