How to fill Nil Gst File Return
GST Nil Return ,Tax
How to File a Nil GST Return: Step-by-Step Guide
To file a Nil Return, follow these steps:
Filing a Nil Return via the GST Portal
Step 1: Log in to your account on the GST portal, i.e., gst.gov.in
Step 2: Go to Services > Returns > Returns Dashboard
Step 3: Select the Financial Year and Return Filing Period
Step 4: Click on the 'Prepare Online' button under the tab of the return you want to file
In the Case of GSTR-3B
A questionnaire is displayed.
a. Select the first question, 'Would you like to file a Nil return?', as Yes, and click on Next.
b. Click on Save GSTR-3B
c. Click on Proceed to Payment
d. Click on Make Payment or Post Credit to Ledger
e. Click on Proceed to File
f. Select the Authorized Signatory and file using DSC or EVC
In the Case of GSTR-1
a. Click on Generate Summary
b. Click on Submit
c. Select the Authorized Signatory and file using DSC or EVC
Updated Point: You Can Also File Nil Returns via SMS
Since 2020, the GSTN has added a faster alternative for taxpayers with genuinely nil activity: filing GSTR-3B and GSTR-1 nil returns directly through SMS, without logging into the portal at all. This is available to Normal taxpayers, Casual taxpayers, SEZ units, and SEZ developers, provided the authorized signatory's mobile number is registered on the GST portal and there are no pending returns, liabilities, or late fees for previous periods.
To file Nil GSTR-3B via SMS:
Send: NIL 3B <GSTIN> <Tax period in MMYYYY> to 14409
You'll receive a 6-digit verification code valid for 30 minutes.
Confirm by sending: CNF 3B <code> to 14409
To file Nil GSTR-1 via SMS:
Send: NIL R1 <GSTIN> <Tax period in MMYYYY> to 14409
You'll receive a 6-digit verification code valid for 30 minutes.
Confirm by sending: CNF R1 <code> to 14409
Once the code is validated successfully, the GSTN system files the return and sends a confirmation SMS along with an Application Reference Number (ARN), which is also emailed to the primary authorized signatory. You can track the status anytime by logging into the GST portal and navigating to Services > Returns > Track Return Status.
Good to Know: A quarterly filer must mention the last month of the quarter in the MMYYYY format — for example, "062020" for the April–June 2020 quarter. A Nil GSTR-1 or GSTR-3B can only be filed on or after the 1st of the month following the relevant tax period; attempting to file earlier will result in an error. Also note that since January 2022, GSTR-1 cannot be filed if the previous period's GSTR-3B is still pending.
Whether you use the portal or the SMS shortcut, filing your Nil return on time — even with zero business activity for the period — keeps your GSTIN compliant and avoids late fees or blocked future filings.