How to file Nil GSTR-1 on the GST portal?

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Know everything about the GSTR-1 Nil Return Filing process on the GST portal

What is GST return?

A GST return is a document that contains all of the information related to the expenses, sales, purchases, and income of a taxpayer which is been further used by the tax department for the calculation of the net tax liability. Every individual, company, or any legal entity needs to file a return GST that is the return on purchase, return on sales and others for which they can claim the tax credit from the government. There is a different type of GST return form which is needed to file by the user for the amount on the returns from the government. In this article, we will discuss the process for GSTR 1 Nil Return Filing.

Introduction to Nil GST return

Every individual or a legal entity who is been registered under GST needs to file a GST return, when there are no returns taken place or there are no invoices issued at that time also taxpayer needs to file GST returns form which is termed as a Nil GST return.

About GSTR 1

GSTR 1 is a form that is used for outward services and goods. GSTR 1 contains information related to the outward services and goods wherein the taxpayer will have to file a return form with detailed information related to the credit notes, invoices, revised invoices, and credit notes for outward services and goods.

The Importance of Filing a GSTR1 Nil Return

The GSTR-1 serves as the foundation for recipients of supply to claim an input tax credit on their returns. As a result, timely and precise declarations in GSTR-1 are required to avoid future complications with beneficiaries and to ensure that only legitimate input tax credits are claimed.

The due date for filing GSTR 1: The GSTR 1 needs to be filled on the 11th of next month.

Late fees/Penalties for GSTR 1 Nil return

TurnoverLate fees (in Rs)
Nil returns500
Above Rs 5 crore10,000
In between 1.5 crore to 5 crore5,000
Up to 1.5 crore2,000
Late fee for GSTR1 Nil filing

A process on how to file GSTR 1 Nil return

  • Go to the GST website and log in.
  • Select the returns dashboard from the drop-down menu under services.
  • From the drop-down menu, choose the month and year of filing.
  • Under the GSTR-1 tile, click ‘Prepare Online.’
  • Fill in the details
  • Click on the GSTR1 summary, at the end of the return
  • On the right end corner of the return, click the SUBMIT button
  • After the verification, GSTR1 Nil return will be filed

Procedure for tracking the status of a Nil GSTR-1 return that has been filed

After logging on to the GST site, the taxpayer can trace the status of a Nil GSTR-1 return by following the same processes for any taxpayer and using the ARN received by browsing to ‘Services’ > ‘Returns’ > selecting the ‘Track Return Status’ option.

FAQs on GSTR 1 Nil return

1. Who needs to file GSTR 1?

Every taxpayer needs to file GSTR 1, even when there are no invoices taken place then also taxpayer needs to file nil return GSTR 1 form. The taxpayer who is exempt from filing are non – resident taxable persons, input service distributors, and casual taxable persons.


2. In GSTR 1, what does the total invoice value indicates?

The column related to the total invoice value is for invoice value inclusive of taxes.


3. What are the different modes for preparing GSTR 1?

With the help of an online portal, one can file GSTR 1, another way is to use third-party software for filling, and uploading all the invoice documents with the help of offline tools.


4. What are the documents and information needed for filing GSTR 1?

The first thing which is essential is active GSTIN, valid login credentials, all the other credentials like Aadhar card number, mobile number, and registration id for online filing of GSTR 1.


Yes, details related to the Goods and Services can be filled in the same invoices.


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