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Complete Guide on How to File Nil GST Return

Every taxpayer registered under Goods and Services Tax (GST) is required to file form GSTR-1 (return of outward supplies) and form GSTR-3B (return of summary of outward and inward supplies and tax liabilities) and various other returns on a monthly or quarterly basis.

Further to remain compliant under GST and avoid late fees and penalties, these returns are required to be filed on or before the due date, even if there is nil transaction or no business was carried out.

Earlier Nil return under GST could be filed only after login into GST portal. However, in order to ease the process, GSTN has enabled the facility to file Nil return in Form GSTR-1 and Form GSTR-3B through SMS also.

How to file Nil GSTR-3B return under GST?

Nil GSTR-3B return can be filed by below two methods:-

1. Filing of Nil GSTR-3B return through online mode on GST portal: In this option, taxpayer can file Nil GSTR-3B return by login to GST portal through a computer system and internet connection by following below steps:-

Step-1: Login to GST portal and move to Services>>Returns>>Returns Dashboard option.

Step-2: Select Financial Year and Return Filing Period and click on the Search button.

Step-3: Click on Prepare Online option in GSTR-3B box.

Step-4: Select “Yes” on the first option i.e. on “A. Do you want to file Nil return?” and click on Next button.

Step-5: Tick on the declaration checkbox and select the authorised signatory from the drop-down menu.

Step-6: After selecting authorised signatory, option to file return using either EVC or DSC will appear. Now Submit the Nil GSTR-3B return by either EVC or DSC and after submitting and successful filing, download the filed return for your records.

2. Filing of Nil GSTR-3B through sending SMS without login to GST portal: In this option, taxpayer can file Nil GSTR-3B return without login to GST portal by just sending an SMS from its registered mobile number by following below steps:-

Step-1: Send SMS to 14409 number from registered mobile number for filing Nil GSTR-3B return in below format

NIL space Return Type space GSTIN space Return Period

For Example: If you want to file Nil GSTR-3B return for the month of April 2020 then you have to send SMS in below format to 14409 number:-

NIL 3B 07ABCDE1234F1ZX 042020

After sending the above SMS, GST portal will check for the validation for filing Nil GSTR-3B return form and after validation, you will receive a six digit Verification Code on the same mobile number.

Step-2: After receiving the verification code, again send the SMS on same number i.e. 14409 with verification code in the below format:-

CNF space Return Type space Verification Code

For Example:- Verification code received for confirmation of Nil filing of form GSTR-3B is 123456, then you have to send the below SMS to 14409 number:-

CNF 3B 123456

After successful validation of verification code, GST Portal will send back ARN to same mobile number and on registered e-mail ID of the taxpayer to intimate successful Nil filing of Form GSTR-3B.

How to file Nil GSTR-1 return under GST?

Nil GSTR-1 return can be filed by below two methods:-

1. Filing of Nil GSTR-1 return through online mode on GST portal: In this option, taxpayer can file Nil GSTR-1 return by login to GST portal through a computer system and internet connection by following below steps:-

Step-1: Login to GST portal and move to Services>>Returns>>Returns Dashboard option.

Step-2: Select Financial Year and Return Filing Period and click on the Search button.

Step-3: Click on Prepare Online option in GSTR-1 box.

Step-4: Click on Generate GSTR-1 Summary at the bottom of the page.

Step-5: Tick on acknowledgement checkbox and then click on Submit button. Further after submission click of File Return button.

Step-6: Now on the next page, tick on the declaration checkbox and select the authorised signatory from drop-down menu.

Step-7: After selecting authorised signatory, option to file return using either EVC or DSC will appear. Now Submit the Nil GSTR-1 return by either EVC or DSC and after submitting and successful filing, download the filed return for your records.

2. Filing of Nil GSTR-1 through sending SMS without login to GST portal: In this option, taxpayer can file Nil GSTR-1 return without login to GST portal by just sending a SMS from its registered mobile number by following below steps:-

Step-1: Send SMS to 14409 number from registered mobile number for filing Nil GSTR-1 return in below format

NIL space Return Type space GSTIN space Return Period

For Example:- If you are a monthly filer and want to file Nil GSTR-1 return for the month of April 2020 then you have to send SMS in below format to 14409 number:-

NIL R1 07ABCDE1234F1ZX 042020

In case you are a quarterly filer and want to file Nil GSTR-1 return for the period from April 2020 to June 2020 then you have to send SMS in below format to 14409 number:-

NIL R1 07ABCDE1234F1ZX 062020

After sending the above SMS, GST portal will check for the validation for filing Nil GSTR-1 return form and after validation, you will receive a six digit Verification Code on the same mobile number.

Step-2: After receiving the verification code, again send the SMS on the same number i.e. 14409 with verification code in the below format:-

CNF space Return Type space Verification Code

For Example:- Verification code received for the confirmation of Nil filing of form GSTR-3B is 123456, then you have to send the below SMS to 14409 number:-

CNF R1 123456

After successful validation of verification code, GST Portal will send back ARN to the same mobile number and on registered e-mail ID of the taxpayer to intimate successful Nil filing of Form GSTR-1.

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