Filing Nil Form GSTR-1 Online by Normal Taxpayer

1. When can Form GSTR-1 be filed as Nil?

Form GSTR-1 can be filed as a nil return if there are:

•    No outward supplies (including supplies on which tax is to be charged on reverse charge basis, zero rated supplies and deemed exports) during the month or quarter, for which the return is being filed for.

•    No Amendments to be made to any of the supplies declared in an earlier form.

•    No Credit or Debit Notes to be declared / amended.

•    No details of advances received for services is to be declared or adjusted.

•    Previous month’s return GSTR-1 and GSTR3B is to be filed.

2. Which class of taxpayers can file Nil Form GSTR-1?

Nil Form GSTR-1 can be filed by any regular taxpayer, casual or SEZ unit/developer who is eligible to file form GSTR-1, provided the necessary pre-conditions are satisfied.

3. From when can I file Nil Form GSTR-1 for a tax period?

A taxpayer can file Nil Form GSTR-1, from 1st of the subsequent month of the tax period onwards. For example, Form GSTR-1 for the calendar month of April, can be filed from 1st May onwards. Form GSTR-1 for the quarter of April to June can be filed from 1st July onwards.

4. I have not filed the Form GSTR-3B of previous month. Can I do Nil filing for the current month?

For a monthly filer, it is mandatory to file form GSTR-3B and form GSTR-1 of the immediate previous month to file the Nil Form GSTR-1 of the current month. Example, if you are filing the Nil Form GSTR-1 of September, then GSTR-3B for August 2022 and GSTR-1 for August 2022 must be filed.

5. How can I file Nil Form GSTR-1?

On page File Nil Form GSTR-1, select the check box and then click the FILE STATEMENT button to file the Nil Form GSTR-1.