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 on GSTR-1 Due Dates

Update as on 1st July 2020

Nil GSTR-1 can now be filed by authorised person of the registered business via SMS as follows:

  1. To file nil GSTR-1: Type an SMS ‘NIL(space)R1(space)GSTIN(space)Tax period in MMYYYY’ and send this to 14409. User gets a six-digit code.
  2. To confirm the filing: Type an SMS ‘CNF(space)R1(space)Code’ and send this to 14409. The nil returns will be filed after due validation by the GSTN, and taxpayers will receive an acknowledgement number via SMS.
  3. To get help on any issues: Type an SMS ‘HELP(space)Return type(R1)’and send this to 14409.

Update as on 24th June 2020

The last date to file GSTR-1 without late fee has been further extended, as given below:

 

Return

Annual turnover in the previous FY

Period

Due date

Last date without late fee

GSTR – 1

(Monthly)

More than Rs.1.5 crore

March 2020

11th Apr 2020

10th Jul 2020

April 2020

11th May 2020

24th Jul 2020

May 2020

11th Jun 2020

28th Jul 2020

June 2020

11th Jul 2020

5th Aug 2020

GSTR – 1

(Quarterly)

Less than Rs.1.5 crore and/or opted for quarterly

Jan’20-Mar’20

30th Apr 2020

17th Jul 2020

Apr’20-Jun’20

31st Jul 2020

3rd Aug 2020

Update as on 3rd April 2020

  1. No late fee shall be levied if the taxpayer files the monthly GSTR-1 for March 2020, April 2020 and May 2020 before 30th June 2020.
  2. No late fee shall be levied if the taxpayer files the quarterly GSTR-1 return for the January-March 2020 quarter before 30th June 2020.

 

Update as on 23rd March 2020

  1. The GSTR-1 for 2019-20 will be waived for certain taxpayers who could not opt for the special Composition Scheme ( including notification No. 2/2019-Central Tax (Rate) dated 7th March 2019) by filing Form CMP-02.

    The due date of Form GSTR-1 for July 2019 to February 2020 is extended till 24th March 2020 for taxpayers with a principal place of business in the Union Territories of Ladakh or Jammu and Kashmir. For further details, read our article on GST notifications.

  2. The due date for GSTR-1 for the period April 2020 to September 2020 is as follows:

    Quarterly return filer:

    1. April to June 2020: 31st July 2020
    2. July to September 2020: 31st October 2020

    Monthly return filer:

    Month

    Due Date

    April 2020

    11th May 2020

    May 2020

    11th June 2020

    June 2020

    11th July 2020

    July 2020

    11th August 2020

    August 2020

    11th September 2020

    September 2020

    11th October 2020

 

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