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

Latest Updates!

Updates as on 22nd December 2020

1. Rule 21 Amended: If the outward supplies reported in Form GSTR-1 are in excess of the outward supplies reported in the GSTR-3B for the said tax period, the GSTIN can be cancelled.

2. Rule 21A(2A) Inserted: If there are significant differences in outward supplies between GSTR-3B & 1, or inward supplies between GSTR-3B & 2B, in contravention of Act/Rules, the said taxpayer’s GSTIN could be suspended

3. Rule 59(5) Inserted: The GSTR-1 for the current tax period cannot be filed or the IFF cannot be used if:

a) The GSTR-3B was not filed for the preceding two months in case of monthly GSTR-1 filers

b) GSTR-3B was not filed for the preceding tax period in case of quarterly GSTR-1 filers, or in cases where Rule 86B is violated

4. Rule 138E Amended: Now, e-way bills cannot be generated if the GST registration has been suspended on account of the taxpayer’s GSTIN liable for cancellation under sub-rule (2) of Rule 21A or on account of significant differences/ anomalies between the GSTR-3B & 1/2B

Update as on 15th October 2020

The CBIC has notified the due dates for furnishing GSTR-1 from October 2020 to March 2021

For businesses with turnover Month/Quarter Due Date
More than Rs.1.5 crore October 11th November 2020
November 11th December 2020
December 11th January 2021
January 11th February 2021
February 11th March 2021
March 11th April 2021
Turnover up to Rs.1.5 crore Oct-Dec 2020 13th January 2021
Jan-Mar 2021 13th April 2021

 

Who should file Nil GSTR-1?

Every taxpayer has to file GSTR-1 even if he has no business activity during the period, i.e. no sales in a month/quarter. Therefore, a dealer must file a Nil GSTR-1 in such cases. The outward supplies include all taxable as well as exempt supplies.

 

Benefits of using ClearTax GST to file Nil GSTR-1

ClearTax GST offers an effortless and time-saving approach to file a Nil GSTR-1. With ClearTax GST Desktop App, you may:

  1. File Nil returns of GSTR-1 three times faster
  2. Complete the Nil return filing within 30 seconds

Steps to file Nil GSTR-1 through ClearTax

The ClearTax GST Desktop App allows users to finish Nil return filing within 30 seconds and with minimal steps. Users should just have downloaded the desktop app on to their system. Also, if the GST returns are being filed by DSC and not EVC, a valid DSC of the authorised signatory must have been set up on the system. If the users have pre-filled the government credentials, it helps save more time.

Follow the below simple steps to complete filing Nil GSTR-1 within seconds.

Step 1: Select ‘Nil returns’ option on the dashboard of the desktop app for the particular GSTIN

Nil GSTR-1

Step 2: Select the return type: Either GSTR-1 or GSTR-3B

Nil GSTR-1

Step 3: Choose either ‘File using DSC’ or ‘File using EVC’

Nil GSTR-1

Note: Make sure to select the correct return period before proceeding.

Step 4: Enter the captcha code on the screen below your GSTN credentials and submit.

Nil GSTR-1

Click on ‘Continue to Submit’. Enter the OTP or the DSC PIN and proceed.

Nil GSTR-1

‘Nil’ return is successfully filed with the government, and you see the acknowledgement reference number on the desktop app.

Nil GSTR-1

How to file Nil GSTR-1 on the GST portal?

Here is a step-by-step guide on how to file Nil GSTR-1 on the GST portal –

Step 1– Login to the GST portal

1
Step 2 – Go to services in the drop-down, select returns dashboard.

Nil GSTR-1
Step 3 – Select month and year of filing from the drop-down.

Nil GSTR-1
Step 4 – Click on ‘Prepare Online’ under GSTR-1 tile.

Nil GSTR-1
Step 5 – Click on ‘Generate GSTR-1 Summary’

Nil GSTR-1
Nil GSTR-1

Step 6 – Select the checkbox and click on ‘Preview’.
Nil GSTR-1

Step 7 – Click on ‘Submit’. You can file your return by either using DSC or using EVC.
Nil GSTR-1
Based on the choice click on ‘File GSTR-1 with DSC’ or ‘File GSTR-1 with EVC’ and file your Nil GSTR-1.

Once the return is filed, an acknowledgement reference number will be displayed stating that the return has been filed.
If you have transactions in a month and want to file GSTR-1, you can read our article ‘Guide on GSTR-1 filing on the GST portal’.

Read through our step-by-step guide for filing Nil GSTR-1 on ClearTax GST