{"id":67905,"date":"2025-02-28T14:11:51","date_gmt":"2025-02-28T08:41:51","guid":{"rendered":"https:\/\/piceapp.com\/blogs\/?p=67905"},"modified":"2025-02-28T14:11:56","modified_gmt":"2025-02-28T08:41:56","slug":"how-to-file-gstr-1-nil-return","status":"publish","type":"post","link":"https:\/\/piceapp.com\/blogs\/how-to-file-gstr-1-nil-return\/","title":{"rendered":"How to File GSTR 1 Nil Return?"},"content":{"rendered":"\n<div class=\"wp-block-group has-background\" style=\"background-color:#f2f5f9\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<h3 class=\"wp-block-heading\"><strong>Key Takeaways<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Nil GSTR-1 must be filed even with no sales in a tax period.<\/li>\n\n\n\n<li>File via SMS to 14409 or through the GST portal.<\/li>\n\n\n\n<li>Aadhaar or EVC verification is needed for online filing.<\/li>\n\n\n\n<li>Ensures compliance, avoids penalties, and saves time.<\/li>\n\n\n\n<li>Due dates: 11th (monthly) &amp; 13th (quarterly) of the next month.<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>All registered taxpayers must file a GST nil return regardless of their business&#8217;s lack of monthly or quarterly sales. Now registered persons can submit GSTR-1 nil returns through SMS via their mobile phones from July 1st 2020. The total number of <a href=\"https:\/\/support.loginvsi.com\/hc\/en-us\/articles\/360001292659-Login-Enterprise-Requirements\" target=\"_blank\" rel=\"noopener\">login requirements <\/a>to access the GST portal is now minimised through this process resulting in swift and convenient compliance.<\/p>\n\n\n\n<p>In this guide, you will learn what a GST nil return is and provide a step-by-step process on <strong>how to file GSTR-1 nil return<\/strong> effortlessly.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>What Is GSTR-1 Nil Return?<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"900\" height=\"506\" src=\"https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/02\/What-Is-GSTR-1-Nil-Return.png\" alt=\"What Is GSTR-1 Nil Return?\" class=\"wp-image-68096\" title=\"\" srcset=\"https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/02\/What-Is-GSTR-1-Nil-Return.png 900w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/02\/What-Is-GSTR-1-Nil-Return-300x169.png 300w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/02\/What-Is-GSTR-1-Nil-Return-150x84.png 150w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/02\/What-Is-GSTR-1-Nil-Return-768x432.png 768w\" sizes=\"auto, (max-width: 900px) 100vw, 900px\" \/><figcaption><\/figcaption><\/figure>\n\n\n\n<p>A GSTR-1 return is classified as a bil return for a specific tax period (monthly or quarterly) if all the following conditions are met:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>No sales or outward supplies are recorded<\/li>\n\n\n\n<li>No taxable supplies are subject to reverse charge<\/li>\n\n\n\n<li>Reports show no zero-rated supplies together with no deemed exports<\/li>\n\n\n\n<li>A taxpayer need not amend any past tax return periods<\/li>\n\n\n\n<li>Nobody needs to alter or declare credit or debit notes<\/li>\n\n\n\n<li>Advances from<a href=\"https:\/\/ironcladapp.com\/journal\/contracts\/standard-service-agreement\/\" target=\"_blank\" rel=\"noopener\"> service agreements <\/a>do not require any reporting or adjustment<\/li>\n<\/ul>\n\n\n\n<p>A taxpayer can submit a Nil GSTR-1 return through the GST portal or by SMS if all defined conditions match the situation.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Prerequisites for Filing Nil GST Return<\/strong><\/h3>\n\n\n\n<p>To file a Nil GST Return or GSTR-1 through SMS, ensure the following conditions are met:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>You must be registered as a normal taxpayer, SEZ developer or SEZ unit with a valid GSTIN.<\/li>\n\n\n\n<li>Your filing frequency on the GST Portal should be set to either a monthly return or a quarterly return.<\/li>\n\n\n\n<li>An authorised signatory must be registered on the GST Portal and their mobile number should be linked to the account.<\/li>\n\n\n\n<li>The online Form GSTR-1 on the GST Portal must not contain any saved or submitted data.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>How to File Nil GSTR-1 Return?<\/strong><\/h2>\n\n\n\n<p>Previously, filing a Nil GSTR-1 required logging into the GST portal, navigating to the return dashboard, and answering a set of questions to determine the applicable sections. <\/p>\n\n\n\n<p>Taxpayers had to select \u2018Yes\u2019 for the question, &#8220;Do you want to file a Nil return?&#8221; While this option is still available, the process is lengthy and involves multiple steps.<\/p>\n\n\n\n<p>Now, if you are a GST-registered taxpayer with no sales or outward supplies for a specific tax period, you can use the SMS facility to file a nil Form GSTR-1. Follow these simple steps to file a GSTR-1 nil return via SMS:<\/p>\n\n\n\n<p><strong>Step 1: <\/strong>Send an SMS to 14409 from your registered mobile number in this SMS format: NIL R1 GSTIN Tax period<\/p>\n\n\n\n<p>Example: If your GSTIN is 33ABCP1234Z1Z1 and you need to file a quarterly return&nbsp; for April-June 2020, type:<\/p>\n\n\n\n<p>NIL R1 33ABCP1234Z1Z1 062020<\/p>\n\n\n\n<p><strong>Step 2: <\/strong>Receive a verification code (six-digit OTP) on your mobile. This code remains valid for 30 minutes.<\/p>\n\n\n\n<p><strong>Step 3: <\/strong>Confirm your filing by sending another SMS to 14409 in this format: CNF R1 Code<\/p>\n\n\n\n<p>Example: If the code is 654321, type: CNF R1 654321<\/p>\n\n\n\n<p><strong>Step 4: <\/strong>Get confirmation with an Acknowledgement Reference Number (ARN). You can also check your return status on the GST portal.<\/p>\n\n\n\n<p>This SMS-based filing makes nil GSTR-1 submission quicker and more convenient for taxable persons.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Steps to File a Nil GSTR-1 Return<\/strong><\/h3>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"900\" height=\"506\" src=\"https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/02\/Steps-to-File-a-Nil-GSTR-1-Return.png\" alt=\"Steps to File a Nil GSTR-1 Return\" class=\"wp-image-68099\" title=\"\" srcset=\"https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/02\/Steps-to-File-a-Nil-GSTR-1-Return.png 900w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/02\/Steps-to-File-a-Nil-GSTR-1-Return-300x169.png 300w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/02\/Steps-to-File-a-Nil-GSTR-1-Return-150x84.png 150w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/02\/Steps-to-File-a-Nil-GSTR-1-Return-768x432.png 768w\" sizes=\"auto, (max-width: 900px) 100vw, 900px\" \/><figcaption><\/figcaption><\/figure>\n\n\n\n<p>If you want to file a GSTR-1 nil return online, you need to follow the steps given below:&nbsp;<\/p>\n\n\n\n<p><strong>Step 1: Access the GST Portal<\/strong><\/p>\n\n\n\n<p>You should open the GST portal using your<a href=\"https:\/\/brave.com\/\" target=\"_blank\" rel=\"noopener\"> internet browser<\/a> as your first step. Enter the GST portal then use the \u2018Services\u2019 tab to access the \u2018Returns\u2019 selection.<\/p>\n\n\n\n<p><strong>Step 2: Choose \u2018File Nil GSTR-1\u2019<\/strong><\/p>\n\n\n\n<p>The \u2018Returns Dashboard\u2019 displays all GST returns which pertain to you. Navigate to the Nil GSTR-1 filing option because you are submitting a zero-value return.<\/p>\n\n\n\n<p><strong>Step 3: Select the Relevant Return Period<\/strong><\/p>\n\n\n\n<p>The GSTR-1 \u2018File Nil\u2018 selection will lead you to another page for return period selection after completion. Hit \u2018Search\u2019 to advance after choosing the appropriate month or quarter from the drop-down selection.<\/p>\n\n\n\n<p><strong>Step 4: Confirm Nil Return Status<\/strong><\/p>\n\n\n\n<p>A summary of your past GSTR-1 filings will appear. Since no sales were recorded for the selected period, confirm that you are filing a Nil return by clicking on \u2018File Nil GSTR-1\u2019.<\/p>\n\n\n\n<p><strong>Step 5: Authenticate Using Aadhaar<\/strong><\/p>\n\n\n\n<p>In this step, verify your Aadhaar details by entering your Aadhaar number and clicking \u2018Proceed\u2019. If <a href=\"https:\/\/www.bankbazaar.com\/aadhar-card\/aadhaar-card-verification.html\" target=\"_blank\" rel=\"noopener\">Aadhaar verification<\/a> is unavailable, you can use an Electronic Verification Code (EVC) or Digital Signature Certificate (DSC) instead.<\/p>\n\n\n\n<p><strong>Step 6: Submit Your Nil Return<\/strong><\/p>\n\n\n\n<p>After completing the verification, finalise the process by clicking on \u2018File GSTR-1\u2019. Once the return is successfully filed, a confirmation message will be displayed on the screen.<\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"New GSTR-1 Nil Return \u0915\u0948\u0938\u0947 File \u0915\u0930\u0947\u0902 ? GSTR 1 Nil Return filing April 2022 | LATEST &amp; EASY PROCESS\" width=\"640\" height=\"360\" src=\"https:\/\/www.youtube.com\/embed\/1GdWMcx2KJ0?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Why Is It Necessary to File a Nil GST Return?<\/strong><\/h2>\n\n\n\n<p>A GST-registered dealer must file a nil return if no taxable outward supplies were made during the tax period for which the return is being submitted.<\/p>\n\n\n\n<p>Generally, registered taxpayers are required to provide details of their tax liabilities and outward supplies in returns like GSTR-3B and GSTR-1. However, if a taxpayer has not made any sales, they are not required to furnish the <a href=\"https:\/\/www.dictionary.com\/browse\/extensive\" target=\"_blank\" rel=\"noopener\">extensive details <\/a>that a regular taxpayer would submit on the GSTN portal.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Who Needs to Submit a Nil GSTR-1?<\/strong><\/h2>\n\n\n\n<p>A taxpayer can opt for NIL GSTR-1 filing through SMS if no outward supplies were made during the specific month or quarter. This includes transactions where tax is applied on a reverse charge basis, as well as zero-rated supplies and deemed exports.<\/p>\n\n\n\n<p>Additionally, the taxpayer must ensure:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>No modifications or updates are required for supplies reported in previous returns<\/li>\n\n\n\n<li>No credit or debit notes need to be declared or revised<\/li>\n\n\n\n<li>No advance payments for services need to be reported or adjusted<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Benefits of Filing GSTR-1 Nil Return&nbsp;<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"900\" height=\"506\" src=\"https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/02\/Benefits-of-Filing-GSTR-1-Nil-Return-.png\" alt=\"Benefits of Filing GSTR-1 Nil Return\u00a0\" class=\"wp-image-68101\" title=\"\" srcset=\"https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/02\/Benefits-of-Filing-GSTR-1-Nil-Return-.png 900w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/02\/Benefits-of-Filing-GSTR-1-Nil-Return--300x169.png 300w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/02\/Benefits-of-Filing-GSTR-1-Nil-Return--150x84.png 150w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/02\/Benefits-of-Filing-GSTR-1-Nil-Return--768x432.png 768w\" sizes=\"auto, (max-width: 900px) 100vw, 900px\" \/><figcaption><\/figcaption><\/figure>\n\n\n\n<p>The following are the advantages of GSTR-1 nil return filing:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Hassle-Free Filing: <\/strong>Filing regular returns without using any additional software. The process is simplified for better accessibility and ease of use.<\/li>\n\n\n\n<li><strong>Reduced Errors:<\/strong> By skipping detailed tables and entries, businesses reduce the number of mistakes and omissions.<\/li>\n\n\n\n<li><strong>Saves Time and Effort:<\/strong> Submit a nil return with just a single SMS from the registered mobile number in a predefined format, eliminating the need to fill out lengthy online forms.<\/li>\n\n\n\n<li><strong>Ensures Compliance:<\/strong> Filing GSTR-1 nil return helps businesses fulfil their <a href=\"https:\/\/nimonik.com\/help\/compliance-obligations-overview\/\" target=\"_blank\" rel=\"noopener\">compliance obligations <\/a>for GST regulations because it enables straightforward submission which prevents them from facing fees or penalties for late or delayed submissions.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>GST Return Due Dates in India<\/strong><\/h2>\n\n\n\n<p>The due date to file Form GSTR-1 depends on the taxpayer\u2019s filing frequency.<\/p>\n\n\n\n<p>For those who file monthly, the due date is the 11th of the following month. For quarterly filers, it is the 13th of the month following the quarter.<\/p>\n\n\n\n<p>For instance, the GSTR-1 for January 2025 had to be filed by 11th February 2025, while the GSTR-1 for the January\u2013March 2025 quarter was due by 13th April 2025.<\/p>\n\n\n\n<p>The government may also extend these deadlines through official notifications.<\/p>\n\n\n\n<p>GST returns must be submitted regularly to report sales, purchases and tax liabilities. Below are the key deadlines for GST return filings in India:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>GSTR-3B<\/strong>:\n<ul class=\"wp-block-list\">\n<li>A monthly summary return for tax payments.<\/li>\n\n\n\n<li><strong>Due Date<\/strong>: 20th of the next month (varies based on state).<\/li>\n\n\n\n<li>QRMP taxpayers file quarterly, with deadlines on the 22nd or 24th of the month following the quarter.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>GSTR-9<\/strong>:\n<ul class=\"wp-block-list\">\n<li>An annual return consolidating yearly transactions.<\/li>\n\n\n\n<li><strong>Due Date<\/strong>: 31st December of the following financial year.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>GSTR-4<\/strong>:\n<ul class=\"wp-block-list\">\n<li>Annual return for businesses under the composition scheme.<\/li>\n\n\n\n<li><strong>Due Date<\/strong>: 30th April of the next financial year.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p>A timely filing of returns enables tax compliance while minimising penalties to receive input tax credits without delays. Businesses allow automated tools together with accounting software to monitor deadlines and maintain correct submissions.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Conclusion<\/strong><\/h2>\n\n\n\n<p>The filing of <strong>GSTR-1 nil return <\/strong>remains essential for compliance purposes although there are no outward taxable supplies during a tax period. Taxpayers can now file their paperwork either using <a href=\"https:\/\/aws.amazon.com\/what-is\/sms\/\" target=\"_blank\" rel=\"noopener\">SMS communication <\/a>or directly on the GST portal due to governmental process simplification. <\/p>\n\n\n\n<p>Knowing the process to file GSTR-1 nil return allows businesses to prevent penalties and carry out tax submissions on time as well as optimise their tax documentation procedures.<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#f2f5f9\">\ud83d\udca1If you want to streamline your payment and make GST payments via credit card, consider using\u00a0<a href=\"https:\/\/piceapp.com\/\">the PICE App<\/a>. Explore the PICE App today and take your business to new heights.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">FAQs<\/h3>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1740724094260\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><strong><strong>What is a Nil GSTR-1 return?<\/strong><\/strong><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>A Nil GSTR-1 return is filed when a taxpayer has no sales, outward supplies, or taxable transactions during a tax period. It ensures compliance with GST regulations, even if no business activity has occurred.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1740724157683\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><strong><strong>How can I file a Nil GSTR-1 return via SMS?<\/strong><\/strong><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Send an SMS to 14409 in this format: <strong><strong>NIL R1 GSTIN Tax period<\/strong><\/strong>. After receiving an OTP, confirm by replying <strong><strong>CNF R1 OTP<\/strong><\/strong>. A confirmation message with an ARN will be sent once successfully filed.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1740724165987\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><strong><strong>Who is eligible to file a Nil GSTR-1 return?<\/strong><\/strong><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Taxpayers registered as a normal taxpayer, SEZ unit, or SEZ developer with no taxable outward supplies in a given period can file a Nil GSTR-1. The return should not contain any pending amendments, debit\/credit notes, or advance payments.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1740724171932\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><strong><strong>What happens if I don\u2019t file a Nil GSTR-1 return?<\/strong><\/strong><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Non-filing may result in penalties and compliance issues. Even if no business activity occurs, taxpayers must submit a Nil return to avoid late fees and ensure their GST registration remains active.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1740724181180\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><strong><strong>What are the due dates for filing a Nil GSTR-1 return?<\/strong><\/strong><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Monthly filers must submit by the <strong><strong>11th of the next month<\/strong><\/strong>, while quarterly filers under the QRMP scheme must file by the <strong><strong>13th of the month following the quarter<\/strong><\/strong>. Deadlines may be extended by government notifications.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Key Takeaways All registered taxpayers must file a GST nil return regardless of their business&#8217;s lack of monthly or quarterly sales. Now registered persons can submit GSTR-1 nil returns through SMS via their mobile phones from July 1st 2020. The total number of login requirements to access the GST portal is now minimised through this [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":68095,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-67905","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst"],"_links":{"self":[{"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/posts\/67905","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/comments?post=67905"}],"version-history":[{"count":10,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/posts\/67905\/revisions"}],"predecessor-version":[{"id":68102,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/posts\/67905\/revisions\/68102"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/media\/68095"}],"wp:attachment":[{"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/media?parent=67905"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/categories?post=67905"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/tags?post=67905"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}