How to file NIL GST return?

Every taxpayer is required to file GST return in noida even when no business activity took place during a particular period. This means whether there are no sales within a particular month or quarter, the individual with GST registration has to file NIL GST returns.  So even when there are no invoices being issued during a particular month, the taxpayer is liable to file NIL GST return. This is required to be done before the deadline. This can be done by filling 0 values in all required fields of GST return form that is available online. In case, tax payer doesn’t file return within a deadline, he/she is liable to pay Late Fee of Rs 100/ day or as applicable penalty for late filing.



GSTR 1: Statement of Outward Supplies

This type of return is need to be filed when taxpayer possesses regular GST registration.  This has to be done even when no sales have been incurred in a specific month. For filing GSTR 1, you have to enter information about every sales transaction that have been incurred during the relevant month. The invoices for the same are to be uploaded that are being issued, to GST portal itself. When no sales incurred, submit Zero transactions being done. Put your digital signatures/EVC and GSTR 1 got filled.

 GSTR 3B: Summary return of Inward & Outward Supplies

This type of GST return is also required to be filed when no sale/purchase transaction is done in a specified period.  The GSTR-3B is a consolidated summary return of inward and outward supplies. GSTR 3B is to be filled on monthly basis. In this taxpayer has to declare the consolidated GST liability along with GST input tax credit and pay balance liability through challan. NIL filling of GSTR-3B is very simple process. Just answer “YES” to first question of questionnaireDo you want to file Nil return?”  which appear when proceed to prepare GSTR 3B. After that taxpayer has to sign digitally/EVC NIL GSTR 3B is done.

On 8 June, 2020 the government brought one more ease of taxation in accordance with the declaration made in budget 2020 by introduction of the facility of filing the NIL return through the SMS. This step can be useful  for 22 lakh registered GST payers as now they will relived by filing the return in just 2 easy steps, thus focusing more on their business revival.


For details click on:

Leave a Reply