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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

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.

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

10th November 2020
The due date for GSTR-1 for the periods October 2020 to March 2021 is as follows:

Quarterly return filers:

Return PeriodDue date
Oct 2020 to Dec 202013 Jan 2021
Jan 2020 to March 202113 Apr 2021

Monthly Return Filers:

Return PeriodDue date
Oct 202011 Nov 2020
Nov 202011 Dec 2020
Dec 202011 Jan 2021
Jan 202111 Feb 2021
Feb 202111 Mar 2021
Mar 202111 Apr 2021

View Annual compliance calendar

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.