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Guide to Submitting Nil GSTR-1 Returns Electronically

All registered GST taxpayers must file a Nil GSTR-1 return even in periods of no business activity or sales. This guide outlines the essential steps for successfully submitting a Nil GSTR-1 through the official GST portal, covering everything from logging in to final submission. Understanding this mandatory filing process helps taxpayers maintain compliance with GST regulations in India.

📖 2 min read read🏷️ GST Returns

All Goods and Services Tax (GST) registered individuals and entities are required to submit a Nil GSTR-1 return, even if no outward supplies were made during the reporting period (month or quarter). This obligation extends to casual taxable persons, Special Economic Zone (SEZ) units, and developers. Taxpayers have the option to file a Nil GSTR-1 directly on the official GST portal or by sending an SMS from a registered mobile number.

Who Must File a Nil GSTR-1?

Every registered taxpayer must submit GSTR-1, even if they had no business operations or sales in a given month or quarter. In such situations, a dealer is obligated to file a Nil GSTR-1. This requirement covers all outward supplies, encompassing both taxable and exempt transactions.

How to File Nil GSTR-1 on the GST Portal?

Follow these instructions to submit a Nil GSTR-1 on the official GST portal:

  1. Log in to the GST portal: Access the GST portal with your credentials.
  2. Navigate to the Returns Dashboard: From the 'Services' dropdown menu, select 'Returns Dashboard'.
  3. Choose the Filing Period: Use the dropdown menus to specify the relevant month and financial year for your return.
  4. Initiate Online Preparation: Under the 'GSTR-1' section, click on 'Prepare Online'.
  5. Generate Summary: Select 'Generate GSTR-1 Summary'.
  6. Preview and Confirm: Check the designated checkbox and click 'Preview' to review your return.
  7. Submit the Return: Proceed to submit your return using either a Digital Signature Certificate (DSC) or Electronic Verification Code (EVC). After successful submission, an acknowledgement reference number will be displayed. For guidance on filing a regular GSTR-1 with transactions, refer to the article 'Guide on GSTR-1 filing on the GST portal'.

Frequently Asked Questions

What distinguishes a Nil GSTR-1 return from a regular GSTR-1 return?
A Nil GSTR-1 return is filed when there have been no outward supplies (sales) during a tax period, while a regular GSTR-1 reports details of actual outward supplies made.
Are there any specific conditions or criteria for filing a Nil GSTR-1?
The primary condition for filing a Nil GSTR-1 is the absence of any outward supplies, including taxable and exempt sales, during the relevant tax period.
What is the deadline for filing a Nil GSTR-1 return?
The deadline for filing a Nil GSTR-1 is the same as for a regular GSTR-1, which is typically the 11th of the succeeding month for monthly filers and the 13th for quarterly filers.
Can a Nil GSTR-1 be revised after submission?
No, once a Nil GSTR-1 return has been submitted, it cannot be revised. Any errors or changes would need to be addressed in subsequent returns.
Is it possible to file Nil GSTR-1 via offline utilities?
Yes, taxpayers can prepare their Nil GSTR-1 using offline utilities provided by the GST portal and then upload the generated JSON file for submission online.

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