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Filing Nil GSTR 1 Return on GST Portal

Updated on:  

08 min read

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

29th August 2021
Company taxpayers can continue filing GSTR-1 and GSTR-3B using EVC or DSC up to 31st October 2021 via the CGST notification number 32/2021 dated 29th August 2021.

26th August 2021
From 1st September 2021, taxpayers will not be able to file GSTR-1 or use the IFF for August 2021 on the GST portal if they have pending GSTR-3B filings. It applies if GSTR-3B is pending for the past two months till July 2021 (monthly filer) or for the last quarter ending 30th June 2021 (quarterly filer) as per CGST Rule 59(6).

28th May 2021
The GST Council recommended in its 43rd meeting the following: 
(1) The monthly filing of GSTR-1 for May 2021 will be extended from 11th June 2021 to 26th June 2021.
(2) Filing of B2B sales invoices in IFF by QRMP taxpayers for May 2021 is extended from 13th June 2021 to 28th June 2021.
(3) Companies that are GST taxpayers have been given permission to authenticate returns using EVC instead of digital signature up to 31st August 2021.

(4) Late fee has been rationalised for future tax periods as follows:
(i) If the annual turnover in the previous financial year is up to Rs.1.5 crore then the late fee of a maximum of Rs.2,000 per return can only be charged (i.e Rs.1000 each for CGST and SGST).
(ii) If the turnover ranges between Rs.1.5 crore and Rs.5 crore then the maximum late fee of Rs.5,000 per return can only be charged (i.e Rs. 2500 each for CGST and SGST).
(iii) If the turnover is more than Rs.5 crore then a late fee of a maximum of Rs.10,000 (i.e Rs. 5000 per CGST and SGST) can be charged.

1st May 2021
(1) The due date to file GSTR-1 for April 2021 is extended from 11th May 2021 to 26th May 2021.
(2) The time limit to furnish B2B supplies on the IFF (optional facility), for April 2021 has been extended from 13th May to 28th May 2021.

9th January 2021
If a taxpayer with an annual aggregate turnover of Rs.5 crore does not opt into the QRMP scheme, he will be considered as a monthly filer of GSTR-1 and GSTR-3B from the January 2021 tax period onwards. Hence the due date for GSTR-1 shall be the 11th of next month and GSTR-3B shall be the 20th of next month.

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

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

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

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

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

Step 6 – Select the checkbox and click on ‘Preview’.

Step 7 – Click on ‘Submit’. You can file your return by either using DSC or using EVC.

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

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.  

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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

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

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

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.

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

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