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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 February 2022
Budget 2022 updates-
(1) The last date to make amendments, corrections in GSTR-1, and upload missed invoices or debit/notes of one financial year is no longer the due date to file September return of the following year, but it is 30th November of the following year or filing of annual return, whichever is earlier.
(2) The amendments also prescribe tax period-wise sequential filing of details of outward supplies.

21st December 2021
(1) From 1st January 2022, taxpayers cannot file GSTR-1 if the previous period’s GSTR-3B was not filed.
(2) From 1st January 2022, the GST officers can initiate recovery proceedings without any show-cause notice against taxpayers who under-report sales in GSTR-3B compared to GSTR-1.



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).



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.