GST Nil Return Filing
If you had no outward supplies in a period you still have to file. Nil returns filed every period so your registration stays active and late fees never start accruing.
What it is
A GST Nil Return is filed when a registered taxpayer has no sales, no purchases, and no tax liability during a tax period. It is compulsory to file, even if there are no transactions, to avoid penalties.
A NIL GST Return is a tax return filed when a registered taxpayer has no sales, no purchases, and no tax liability for a specific tax period. Despite having no transactions, businesses must still file NIL GST returns to avoid penalties. Filing can be done online through the GST portal or via SMS (for GSTR-3B and GSTR-1).
Who needs to file
Businesses with zero transactions in a tax period.Registered GST taxpayers under Regular or Composition Scheme.Startups or businesses with temporary inactivity.E-commerce sellers with no sales in a month.
When it is due
Summary of Sales & Tax Payment
- GSTR-3B:20th of the following month (for businesses with annual turnover above ₹5 crore)22nd or 24th (for businesses with turnover up to ₹5 crore, depending on the state)
- GSTR-1:Monthly filers: 11th of the following monthQuarterly filers (QRMP scheme): 13th of the month following the quarter
Quarterly Return for Composition Dealers
Composition Scheme Taxpayers
Annual Return for Composition Dealers
Small Businesses under Composition Scheme
The due dates for NIL GST returns depend on the type of return:
How the filing works
Login to GST Portal – Access your GST account.Select the Return Type (GSTR-1, GSTR-3B, CMP-08, GSTR-4).Enter “Zero” in all required fields for sales, purchases & tax payments.Verify using OTP & File the Return.Download Acknowledgment for records.
A NIL GST Return is filed when a registered taxpayer has no sales, purchases, or tax liability for a particular tax period. Filing a NIL return ensures compliance and avoids penalties for non-filing.
Filing a NIL GST return in India is mandatory if a registered business has no transactions in a tax period. The process includes:
Checking Eligibility: Ensure no sales, purchases, or tax liability exist.
Choosing a Filing Method: File through the GST portal or via SMS (for GSTR-3B & GSTR-1).
Submitting the Return: Log in to the GST portal, go to the Returns section, select NIL return, and submit.
Receiving Acknowledgment: Download the ARN receipt as proof of filing.
Why it matters
100% Online Process – File from anywhere, anytime.Avoid Penalties – Never miss a deadline!Quick & Hassle-Free – Filing done in just 5 minutes.Affordable Pricing – Low-cost compliance solutions.Expert Assistance – Get guidance from GST professionals
Step 1: Login to GST Portal
Visit GST Portal
Visit GST Portal
Enter your Username, Password, and Captcha
Enter your Username, Password, and Captcha
Click on Login
Click on Login
Step 2: Navigate to Return Filing
Go to the Services tab
Go to the Services tab
Click on Returns → File Returns
Click on Returns → File Returns
Select the applicable return type (e.g., GSTR-1, G
Select the applicable return type (e.g., GSTR-1, GSTR-3B)
Choose the Financial Year and Tax Period
Choose the Financial Year and Tax Period
Step 3: Select NIL Return Option
- If you have no transactions, select the “Yes” option for NIL Return
- Click Proceed
Step 4: Preview and Submit
- Review the auto-filled NIL return summary
- Click Submit
Step 5: File NIL GST Return
Click File GST Return
Click File GST Return
Choose the verification method
EVC (OTP sent to registered mobile & email)Digital Signature (DSC) for companies
Enter OTP or attach DSC and submit
Enter OTP or attach DSC and submit
Step 6: Download Acknowledgment
- After successful submission, a confirmation message and ARN (Acknowledgment Reference Number) will be generated
- Download the GST Return Acknowledgment for records
NIL GST Return for GSTR-3B
A NIL GSTR-3B return is filed when there are no outward supplies (sales), no input tax credit (ITC) claims, no tax liability, and no purchases for the tax period.
Filing NIL GSTR-3B ensures compliance and avoids p
Filing NIL GSTR-3B ensures compliance and avoids penalties.
It can be filed online or via SMS.
It can be filed online or via SMS.
Even if a business is inactive, a NIL return must
Even if a business is inactive, a NIL return must be filed monthly.
GST NIL Return Filing for Small Businesses
Small businesses often have periods with no sales or purchases. In such cases, filing NIL GST returns is essential to prevent automatic cancellation of GST registration.
Methods Available
Online (GST portal) or SMS (GSTR-3B & GSTR-1).
Cost
No government fee if filed on time.
Penalty for Late Filing
₹20 per day (₹10 CGST + ₹10 SGST).
Best Practices
Use SMS filing for convenience and ensure filing is done before the due date.
What it costs
Starting from ₹35000 per year. The final figure depends on your transaction volume and the number of registrations you run — ask us and you will get a number rather than a range.
Frequently asked
What is a GST Nil Return?
A GST Nil Return is filed when a taxpayer has no sales, purchases, or tax liability during a particular tax period. Even with zero transactions, filing is mandatory.
What happens if I don’t file a GST Nil Return?
Penalties apply! Failing to file results in a late fee of ₹50 per day (₹25 CGST + ₹25 SGST) up to ₹5,000. Even with zero transactions, non-filing can lead to a GST registration suspension.
Can I file a GST Nil Return through SMS?
Yes! For GSTR-3B Nil returns, send “NIL 3B GSTIN MMYYYY” to 14409 from your registered mobile number and verify with OTP.
Can I revise a GST Nil Return after filing?
No, once filed, a GST return cannot be revised. If any corrections are needed, they must be adjusted in the next return period.
Can I file GST Nil Returns for multiple months together?
No, GST returns must be filed separately for each tax period (monthly or quarterly). If missed, you must file each pending return separately along with late fees.
Other filings we handle
Ready to begin?
Tell us your situation and we will confirm what applies, what it costs and when it is due.