we know that internal energy of the system is defined in terms of temperature as $(3/2)kT$. so if temperature is zero so internal energy is zero. and that means that particle will not have much kinetic energy. so is the entropy zero, system may not move to different microstates?
At zero temperature, a system must be in its ground state. By the Third Law of Thermodynamics, if there is only one possible non-degenerate ground state (i.e. the object is a "perfect crystal"), then the entropy is zero at zero temperature, because there is only one possible configuration for the system to adopt.
This is manifestly not true in an ideal gas. One of the assumptions of an ideal gas is that there are no interactions whatsoever between individual particles, except for collisions. Therefore, any possible spatial arrangement of particles with zero velocity would have the same internal energy, since there are no interactions to favor one arrangement over another. As such, there are a multitude of possible ground states for the ideal gas, which means that its entropy is nonzero at zero temperature.