GST Nil Return


Date: 06 Jan 2023

A Guide to GST Nil Return


Nil GSTR-1 return must be filed by all registered taxpayers compulsorily when there are no sales or supplies during the month or quarter.


How to file Nil GSTR-1 Return?

Below is a step-by-step guide to filing a Nil GSTR-1 return:


Step 1: Log in to the GST Portal.


Step 2: In the drop-down, go to Services and select the returns dashboard


Step 3: from the drop-down, select the month and year of the filing.


Step 4: Under the GSTR-1 tile, select Prepare Online


Step 5: Select Generate GSTR-1 summary


Step 6: Select the checkbox and click on Preview.


Step 7: Finally, click Submit, and then you can file your return using either DSC or EVC.


Depending on your selection, click "File GSTR-1 with DSC" or "File GSTR-1 with EVC" to submit your Nil GSTR-1. An acknowledgement reference number indicating that the return has been filed will be shown once submitted.


Why Is It Necessary to File a Nil GST Return?

A registered GST dealer must submit a nil return if no outward taxable supplies were made during the month for which the return is being prepared.


A registered taxpayer must fill out several details about his tax liability and outward supplies in filings like GSTR-3B and GSTR-1. However, a person with no sales does not need to fill out all of the information that a typical taxpayer would submit with regard to his returns on the GSTN Network.

Who needs to submit a Nil GSTR-1?

Even if there is no business activity, such as monthly or quarterly sales, every taxpayer must submit a GSTR-1 form. As a result, under these circumstances, a dealer must file a Nil GSTR-1. All taxable and exempt items are included in the outward supplies.


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