{"id":49068,"date":"2021-04-15T11:11:29","date_gmt":"2021-04-15T05:41:29","guid":{"rendered":"https:\/\/enterslice.com\/learning\/?p=49068"},"modified":"2021-04-15T11:11:32","modified_gmt":"2021-04-15T05:41:32","slug":"how-to-file-nil-gst-return","status":"publish","type":"post","link":"https:\/\/enterslice.com\/learning\/how-to-file-nil-gst-return\/","title":{"rendered":"How to File Nil GST Return?"},"content":{"rendered":"<p class=\"has-drop-cap\">GST return is to be filed irrespective of whether a transaction has been made or not. In a month, when there is no business activity or transaction, the taxpayer needs to file Nil GST Return.<\/p>\n\n\n\n<p>If a taxpayer fails to file NIL GST Return, then a penalty of Rs. 100 per day will be applied until completing the filing on the taxpayer. Thus, all the taxpayers, whether a business is transacted or not, need to file NIL GST Return within a specified time prescribed.<\/p>\n\n\n\n<p>In this article, we speak about Nil GST and how its return is filed.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Why is Nil GST needed to be filed?<\/h2>\n\n\n\n<p>All the taxpayers must <strong><a href=\"https:\/\/enterslice.com\/gst-return-filing\">file GST Return<\/a><\/strong> even if there is no business transaction or business activity during a month. When there is no business activity, the taxpayer needs to file Nil GST Return.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">GST Returns due date in India<\/h2>\n\n\n\n<table>\n<tbody>\n<tr>\n<td width=\"96\">\n<p><strong>Return<\/strong><\/p>\n<\/td>\n<td width=\"168\">\n<p><strong>Due Date<\/strong><\/p>\n<\/td>\n<td width=\"233\">\n<p><strong>Persons required to file<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"96\">\n<p><strong>GSTR &ndash; 1 <\/strong><\/p>\n<\/td>\n<td width=\"168\">\n<p>10<sup>th <\/sup>of every month<\/p>\n<\/td>\n<td width=\"233\">\n<p>All Registered Persons<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"96\">\n<p><strong>GSTR &ndash; 2<\/strong><\/p>\n<\/td>\n<td width=\"168\">\n<p>15<sup>th<\/sup> of every month<\/p>\n<\/td>\n<td width=\"233\">\n<p>All Registered Persons<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"96\">\n<p><strong>GSTR &ndash; 3<\/strong><\/p>\n<\/td>\n<td width=\"168\">\n<p>20<sup>th <\/sup>of every month<\/p>\n<\/td>\n<td width=\"233\">\n<p>All Registered Persons<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"96\">\n<p><strong>GSTR &ndash; 4<\/strong><\/p>\n<\/td>\n<td width=\"168\">\n<p>18<sup>th<\/sup> of April, July, October &amp; January<\/p>\n<\/td>\n<td width=\"233\">\n<p>Persons registered under Composition Scheme<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"96\">\n<p><strong>GSTR &ndash; 5<\/strong><\/p>\n<\/td>\n<td width=\"168\">\n<p>20<sup>th <\/sup>of every month &amp; within 7 days after expiry of registration<\/p>\n<\/td>\n<td width=\"233\">\n<p>Non-Resident Taxable Persons<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"96\">\n<p><strong>GSTR &ndash; 6<\/strong><\/p>\n<\/td>\n<td width=\"168\">\n<p>13<sup>th <\/sup>of every month<\/p>\n<\/td>\n<td width=\"233\">\n<p>Input Service Distributors<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"96\">\n<p><strong>GSTR &ndash; 7<\/strong><\/p>\n<\/td>\n<td width=\"168\">\n<p>10<sup>th <\/sup>of every month<\/p>\n<\/td>\n<td width=\"233\">\n<p>Authorities Deducting Tax at Source<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"96\">\n<p><strong>GSTR &ndash; 8<\/strong><\/p>\n<\/td>\n<td width=\"168\">\n<p>10<sup>th <\/sup>of every month<\/p>\n<\/td>\n<td width=\"233\">\n<p>E &ndash; commerce Operators<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"96\">\n<p><strong>GSTR &ndash; 9<\/strong><\/p>\n<\/td>\n<td width=\"168\">\n<p>31<sup>st<\/sup> December of next FY<\/p>\n<\/td>\n<td width=\"233\">\n<p>Registered Persons<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"96\">\n<p><strong>GSTR &ndash; 10<\/strong><\/p>\n<\/td>\n<td width=\"168\">\n<p>Within 3 months of cancellation of GST registration<\/p>\n<\/td>\n<td width=\"233\">\n<p>Registered Persons with surrendered or cancelled GST Registration<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n<h2 class=\"wp-block-heading\">What are the types of Nil GST Return?<\/h2>\n\n\n\n<p><strong><em>The types of Nil GST Return are:<\/em><\/strong><\/p>\n\n\n\n<ul><li>Nil GSTR &ndash; 1<\/li><li>Nil GSTR &ndash; 2<\/li><li>Nil GSTR &ndash; 3B<\/li><\/ul>\n\n\n\n<p>The types of Nil GST returns are explained in detail.<\/p>\n\n\n\n<p><strong>Nil GSTR &ndash; 1<\/strong><\/p>\n\n\n\n<p>Nil GSTR &ndash; 1 must be filed by all the taxpayers registered under GST irrespective of whether there is a sale transaction or not in a month. &nbsp;If the individual fails to file GSTR &ndash; 1 return, a penalty of Rs. 100 per day will apply.<\/p>\n\n\n\n<p><strong>Procedure to file Nil GSTR &ndash; 1 Return<\/strong><\/p>\n\n\n\n<p><strong><em>The steps to file Nil GSTR &ndash; 1 Return are:<\/em><\/strong><\/p>\n\n\n\n<ul><li>Go to the GST portal and log in using the credentials.<\/li><li>Select returns dashboard from the drop down menu in services.<\/li><li>Select the month and year of filing.<\/li><li>Select prepare online tab for GSTR -1 &amp; then click on generate a summary for GSTR -1.<\/li><li>Select the checkbox and click on preview.<\/li><li>Then submit it.<\/li><\/ul>\n\n\n\n<p>A person can file a return using either a DSC or EVM.<\/p>\n\n\n\n<p><strong>Nil GSTR &ndash; 2<\/strong><\/p>\n\n\n\n<p>Nil GSTR &ndash; 2 must be filed by all the taxpayers having <strong><a href=\"https:\/\/enterslice.com\/gst-registration\">GST registration<\/a><\/strong> irrespective of whether there is a business transaction or not in a month. Failing which, a penalty of Rs. 100 per day will apply.<\/p>\n\n\n\n<p>Most of the information while filing Nil GSTR &ndash; 2 return is automatically taken up because of the details entered in Nil GSTR &ndash; 1 Return.<\/p>\n\n\n\n<p>Therefore, when there is no business transaction, the Form of GSTR &ndash; 2 will show it. The taxpayer then can verify Form GSTR &ndash; 2 and sign it digitally and submit a Nil GSTR &ndash; 2 Return easily.<\/p>\n\n\n\n<p><strong>Nil GSTR &ndash; 3B<\/strong><\/p>\n\n\n\n<p>When a taxpayer has not made or received any supply, it results in zero tax liability for a particular month. GSTR 3B is filed only for July &amp; August by all the taxpayers in case of no business transactions.<\/p>\n\n\n\n<p><strong>Procedure to file Nil GSTR &ndash; 3B Return<\/strong><\/p>\n\n\n\n<p><strong><em>The steps to file Nil GSTR &ndash; 3B Return are:<\/em><\/strong><\/p>\n\n\n\n<ul><li>Go to the <strong>GST portal<\/strong> and log in using the credentials.<\/li><li>Select returns dashboard from the drop down menu in services.<\/li><li>Select the month and year of filing.<\/li><li>Select prepare online tab for GSTR -3B &amp; then click on generate a summary for GSTR -3B.<\/li><li>Select the checkbox and click on preview.<\/li><li>Then submit it.<\/li><\/ul>\n\n\n\n<p>A person can sign the return using either a DSC or EVM.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How to file Nil GST Return via SMS?<\/h2>\n\n\n\n<p>To ease the process of filing GST Returns, the government has introduced the filing of Nil GST through SMS, without logging into the GST Portal. Since June 8 2020, GSTR 3B facility was operational, and for <strong><a href=\"https:\/\/enterslice.com\/learning\/gstr-1-return\/\">GSTR 1<\/a><\/strong>, the facility was available from the 1<sup>st<\/sup> week of July 2020.<\/p>\n\n\n\n<p><strong>Steps to file Nil GSTR 3B<\/strong><\/p>\n\n\n\n<p><strong><em>The steps to file Nil GSTR 3B are:<\/em><\/strong><\/p>\n\n\n\n<ul><li>From the registered mobile number of the taxpayer, send an SMS to 14409 as, <strong>NIL &lt;space&gt;3B&lt;space&gt;GSTIN&lt;SPACE&gt;Tax period.<\/strong><\/li><li>A six-digit code will come to the registered mobile number and will be valid for 30 minutes.<\/li><li>The taxpayer needs to confirm the NIL statement by sending an SMS as <strong>CNF&lt;space&gt;3B&lt;space&gt;CODE <\/strong>to <strong>14409<\/strong>.<\/li><li>The return will be filed after successful validation of the code, and the taxpayer will receive an acknowledgment number via SMS.<\/li><\/ul>\n\n\n\n<p><strong>Steps to file Nil GSTR 1<\/strong><\/p>\n\n\n\n<p><strong><em>The steps to file Nil GSTR 1 are:<\/em><\/strong><\/p>\n\n\n\n<ul><li>From the registered mobile number of the taxpayer, send an SMS to 14409 as, <strong>NIL &lt;space&gt;1&lt;space&gt;GSTIN&lt;SPACE&gt;Tax period.<\/strong><\/li><li>A six-digit code will come to the registered mobile number and will be valid for 30 minutes.<\/li><li>The taxpayer needs to confirm the NIL statement by sending an SMS as <strong>CNF&lt;space&gt;1&lt;space&gt;CODE <\/strong>to <strong>14409<\/strong>.<\/li><li>The return will be filed after successful validation of the code and the taxpayer will receive an acknowledgment number via SMS.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">What is the penalty of late filing of Nil GST Return?<\/h2>\n\n\n\n<p>As per the notification issued by <strong>CBIC<\/strong><sup><a href=\"https:\/\/www.cbic.gov.in\/\"><strong>[1]<\/strong><\/a><\/sup>, the penalty for late filing of Nil GST return has been reduced to Rs. 20 per day for both GSTR 1 and GSTR 3B. Earlier, the penalty was Rs. 200 per day.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Conclusion<\/h2>\n\n\n\n<p>All taxpayers must file Nil GST Return if they have neither made any business transaction nor any outward or inward supply of goods &amp; services. Thus, resulting in zero tax liability, then he needs to file Nil GST Return.<\/p>\n\n\n\n<p class=\"text-left\"><b>Read our article<\/b>:<mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/enterslice.com\/learning\/consequences-of-non-filing-of-gst-returns\/\">Consequences of non-filing of GST returns<\/a><\/mark><\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST return is to be filed irrespective of whether a transaction has been made or not. In a month, when there is no business activity or transaction, the taxpayer needs to file Nil GST Return. If a taxpayer fails to file NIL GST Return, then a penalty of Rs. 100 per day will be applied [&hellip;]<\/p>\n","protected":false},"author":55,"featured_media":49071,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[2560],"tags":[3884],"acf":{"service_id":"104"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v14.6.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>How to File Nil GST Return? - Enterslice Private Limited<\/title>\n<meta name=\"description\" content=\"All the taxpayers, whether a business is transacted or not, need to file NIL GST Return within a specified time prescribed.\" \/>\n<meta name=\"robots\" content=\"index, follow\" \/>\n<meta name=\"googlebot\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta name=\"bingbot\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/enterslice.com\/learning\/how-to-file-nil-gst-return\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"How to File Nil GST Return? - Enterslice Private Limited\" \/>\n<meta property=\"og:description\" content=\"All the taxpayers, whether a business is transacted or not, need to file NIL GST Return within a specified time prescribed.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/enterslice.com\/learning\/how-to-file-nil-gst-return\/\" \/>\n<meta property=\"og:site_name\" content=\"Enterslice\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/enterslice\" \/>\n<meta property=\"article:published_time\" content=\"2021-04-15T05:41:29+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-04-15T05:41:32+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2021\/04\/How-to-File-Nil-GST-Return.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"670\" \/>\n\t<meta property=\"og:image:height\" content=\"352\" \/>\n<meta name=\"twitter:card\" content=\"summary\" \/>\n<meta name=\"twitter:creator\" content=\"@enterslice\" \/>\n<meta name=\"twitter:site\" content=\"@enterslice\" \/>\n<!-- \/ Yoast SEO plugin. -->","authorName":"Navdisha Sehgal","authorImageUrl":"https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2021\/03\/Navdisha.jpeg","authorDescription":"Completed BA LLB from JEMTEC, School of Law, Greater Noida (Affiliated to GGSIP University, New Delhi). I have an experience of about 2 years in various fields of corporate laws, but I have a keen interest in researching on legal issues and to gain knowledge. I always strive to bring the best to work on what I do.","postViews":497,"readingTime":4,"nextPost":{"id":49074,"slug":"assam-professional-tax"},"prevPost":{"id":49059,"slug":"reasons-for-cancellation-surrender-deactivation-of-din"},"featuredMediaUrl":"https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2021\/04\/How-to-File-Nil-GST-Return.jpg","postTerms":"GST Returns","_links":{"self":[{"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/posts\/49068"}],"collection":[{"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/users\/55"}],"replies":[{"embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/comments?post=49068"}],"version-history":[{"count":0,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/posts\/49068\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/media\/49071"}],"wp:attachment":[{"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/media?parent=49068"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/categories?post=49068"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/tags?post=49068"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}