GST return filing

 Content Table


Procedure for filing Nil GSTR-3B Return 

Procedure for filing Nil GSTR-1 Return


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Every registered taxpayer under GST has to file return for every tax period. It may happen that during a certain period, he had no transactions i.e. no sale, no purchases or any other transaction.

 In such scenario, a question arises whether he has to file GST returns for that period or not.

As per GST law, every registered person is liable to file returns even if no transactions (sale, purchase, etc.) has taken place during that particular period for which the return is to be filed.

From above, we can understand that NIL return is a return that is required to be filed by a registered person when he does not have any transaction for a particular month.

Type of Returns for which Nil Return is to be filed:

Under the current GST system, Nil return is required to be filed for both GSTR 1 and GSTR 3B. In case returns are not filed, penalty for delayed filing shall be paid by the taxpayer.

GSTR-3B filing

Procedure for filing Nil GSTR-3B Return 

  1. 1
    Login into GST Portal and select the month for which GSTR 3B is to be filed from Returns dashboard.
  2. 2
    After selecting GSTR 3B – prepare online, a list of questionnaire will appear.
  3. 3
    For Nil return, select Yes for question no 1 i.e. do you want to file nil return?
  4. 4
    Once you select yes, you will be directed to E-sign page where return can be filed through EVC or DSC
  5. 5
    File nil return using any of the options mentioned above.
NIL GSTR-1 Filing

Procedure for filing Nil GSTR-1 Return 

  1. 1
    Login into GST portal and select the month for which GSTR 1 is to be filed  from Returns dashboard
  2. 2
    Select prepare online for GSTR-1
  3. 3
    Go to section B2C (Others) under GSTR -1 Other Details and provide the required details
  4. 4
    Select Place of Supply and update zero under all other fields
  5. 5
    Click on Save and then go back to GSTR 1 Dashboard
  6. 6
    Click on Generate Summary
  7. 7
    Once the summary is generated, verify the details and click on Submit button
  8. 8
    File the return using EVC or DSC option

Penalty for Late Filing of Nil Return:

Earlier, penalty was payable @ INR 200 per day. However, the same was reduced through Notification issued by CBIC. Currently, in case of delayed of filing for Nil return of both GSTR 1 and GSTR 3B, late fees shall be payable @ INR 20 per day (i.e. INR 10 CGST and INR 10 SGST).


It is mandatory for every registered taxpayer to file nil GST return even when he has no transaction for that particular period. Further, non-filing of returns will attract penalty for the taxpayer.

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