How to File Nil GST Returns Online – A Complete Step-by-Step Guide (2025)

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How to File Nil GST Returns Online – A Complete Step-by-Step Guide (2025)

If you are a registered GST taxpayer but haven’t made any sales, purchases, or tax payments during a particular month or quarter, you must still file a Nil GST Return. Failing to file it on time can lead to penalties and affect your GST compliance status.

In this blog, we’ll explain what Nil GST returns are, who should file them, and how to file them online through the GST portal — step by step.

🔹 What is a Nil GST Return?

A Nil GST Return means that the taxpayer has no outward supplies (sales), no inward supplies (purchases), and no tax liability for a given period.

Even if your business has no transactions, you must file the return to keep your GST registration active and maintain compliance with the GST law.

You can file Nil returns for:

  • GSTR-3B: Monthly summary return

  • GSTR-1: Monthly or quarterly outward supply details

🔹 Who Should File Nil GST Returns?

You need to file a Nil GST Return if:
✅ You are registered under GST (Regular or Composition Scheme)
✅ You made no sales or purchases during the tax period
✅ You have no tax liability or ITC (Input Tax Credit) to claim

💡 Note: Businesses under the Composition Scheme file quarterly returns, while others file monthly returns.

🔹 Step-by-Step Guide: How to File Nil GSTR-3B Online

Follow these simple steps to file your Nil GSTR-3B return:

Step 1: Visit the GST Portal

Go to the official GST portal and log in with your username and password.

Step 2: Navigate to Returns Dashboard

  • Click on ‘Services’ → ‘Returns’ → ‘Returns Dashboard’.

  • Select the financial year and return filing period (month or quarter).

Step 3: Select GSTR-3B

Click on ‘Prepare Online’ under GSTR-3B.

Step 4: Select Nil Return

A pop-up will ask whether you want to file a Nil return.
Select ‘Yes’, confirming that you have no outward or inward supplies and no tax liability.

Step 5: Verify and Submit

  • Check the declaration box.

  • Click on ‘File GSTR-3B with DSC/EVC’ (depending on your registration type).

  • After submission, you’ll receive an Acknowledgment Reference Number (ARN).

🎉 Congratulations! You have successfully filed your Nil GSTR-3B return.

🔹 How to File Nil GSTR-1 Online

If you also have no outward supplies (sales), follow these steps for GSTR-1:

  1. Go to ‘Returns Dashboard’ → GSTR-1

  2. Click on ‘Prepare Online’

  3. Choose ‘File Nil Return’ option

  4. Confirm the declaration and file using DSC/EVC

Your Nil GSTR-1 will be submitted successfully.

🔹 Due Dates for Nil GST Returns

Return Type Frequency Due Date
GSTR-3B Monthly 20th of next month
GSTR-1 Monthly/Quarterly 11th of next month / Next quarter end

Always check the latest due dates as per GST notifications to avoid late fees.

🔹 Penalties for Not Filing Nil Returns

Even if your return is Nil, non-filing can lead to:

  • Late fees: ₹20 per day (₹10 CGST + ₹10 SGST)

  • Blocked e-way bill generation

  • Risk of GST registration cancellation

So, always file Nil returns before the due date.

🔹 Key Tips for Filing Nil GST Returns

✅ File returns every month/quarter, even with zero transactions
✅ Use SMS facility for quick Nil filings
✅ Keep track of due dates via GST portal reminders
✅ Avoid login delays during the last filing days

🧮 Conclusion

Filing a Nil GST Return online is simple, quick, and essential for maintaining compliance. Whether you use the GST portal or the SMS method, make sure to file your Nil GSTR-3B and GSTR-1 on time every month or quarter.

Staying compliant ensures your business remains active and avoids unnecessary penalties under GST law.

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