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How to File Nil GSTR-1?

If a registered taxpayer has not made any outward supplies during a tax period, they are still required to file a Nil GSTR 1. This ensures compliance under GST regulations. The process involves selecting the Nil return option on the GST portal and authenticating submission using OTP or DSC.

What is Filing Nil GSTR-1?

Filing Nil GSTR-1 means submitting a return that indicates no outward supplies for a particular period. Even in months with zero business activity, registered taxpayers must file this to stay compliant. Filing helps avoid penalties and ensures that the taxpayer's GSTIN remains active and in good standing.

Who Should File Nil GSTR 1?

Any GST-registered individual or entity that has made no outward supply of goods or services during a given tax period must file Nil GSTR-1. This includes dormant businesses or temporarily inactive accounts that maintain active GST registration. Filing preserves compliance history and avoids late fees.

Step to File Nil GSTR-1 on the GST Portal

Step 1: Log in to the GST Portal

Go to www.gst.gov.in and log in using your GSTIN credentials. Ensure that the credentials are up to date and active.

Step 2: Access Returns Dashboard

Once logged in, click on ‘Returns Dashboard’. Choose the appropriate financial year and return period (month or quarter) for which Nil GSTR-1 is to be filed.

Step 3: Select GSTR-1 Filing Option

Click on ‘Prepare Online’ under the GSTR-1 tab. The system will prompt whether you want to file a Nil return. Choose ‘Yes’ to proceed.

Step 4: Confirm Nil Return Declaration

A confirmation window will appear stating that you have made no outward supplies. Tick the checkbox to declare that no transactions were made for the period.

Step 5: File Using OTP or DSC

Choose OTP (for proprietorships and individual users) or Digital Signature Certificate (for companies). Enter the OTP received on your registered mobile or validate DSC.

Step 6: Save ARN Confirmation

Upon successful filing, an Acknowledgement Reference Number (ARN) is generated. Save it or print the receipt for compliance records.

Benefits of Filing GSTR-1

Avoid Late Filing Penalties

By submitting the return on time, taxpayers avoid penalties under Section 47 of the CGST Act, which imposes daily fines for delayed returns, even Nil ones.

Maintain Active GST Compliance Status

Regularly filing returns, including Nil ones, ensures that the GSTIN remains active and compliant in the government’s database.

Simplifies the Reconciliation of Books

Even when there are no outward supplies, filing maintains consistency in records, easing monthly or quarterly reconciliation.

Supports Income Tax Filing Accuracy

Filing GSTR-1 accurately, even when Nil, complements income tax return filing by presenting a consistent transaction trail.

Ensures Eligibility for Government Benefits

Continuous compliance with GST return filing, including Nil GSTR-1, helps businesses remain eligible for input credits and tax rebate claims wherever applicable.

Conclusion

Registered taxpayers who have not recorded any outward supplies in a specific tax period must still file a Nil GSTR-1. Doing so helps ensure GST compliance, avoids unnecessary penalties, and allows seamless interaction with the GST system. Filing Nil GSTR-1 regularly maintains the validity of the taxpayer’s GSTIN, aids in smooth reconciliation, and supports accurate processing of tax rebate or other government services. It also contributes to maintaining consistent tax records, which are beneficial for audits or future financial referencing. Each inactive month should be reported diligently using the Nil filing process.

Disclaimer: This blog is for informational purposes only and does not constitute legal, financial, or investment advice.

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Neither the information, nor any opinion contained in this website constitutes a solicitation or offer by BFSL or its affiliates to buy or sell any securities, futures, options or other financial instruments or provide any investment advice or service.

BFSL is acting as distributor for non-broking products/ services such as IPO, Mutual Fund, Insurance, PMS, and NPS. These are not Exchange Traded Products. For more details on risk factors, terms and conditions please read the sales brochure carefully before investing.

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