Every person who is registered under GST having a valid GSTIN must file all the GST Return applicable to his business. File GST Returns even if there are no transactions in the business. If there are no sales or purchases, the taxpayer must file a NIL Return.
A taxpayer can file a NIL Return if all the following conditions are satisfied:
- There are no outward supplies i.e. sales during the tax return period
- There are no inward supplies i.e. purchases or expenses during the tax return period
- Tax liability during the tax return period is Nil
What is the Due Date to file NIL Return under GST?
The taxpayer with no business transactions must keep in mind the GSTR Form to be filed and the due date of filing.
If you fall under the Regular Scheme
| GSTR Form | Frequency | Description | Due Date |
| GSTR-3B | Monthly | Summary Return with details of outward supplies, inward supplies and payment of tax | 20th of next month |
| GSTR-1 | Monthly | Sales Return with details of outward supplies for business with aggregate turnover of more than Rs.1.5 Crore | 11th of next month |
| GSTR-1 | Quarterly | Sales Return with details of outward supplies for business with aggregate turnover of upto Rs.1.5 Crore | last date of next month from end of the quarter |
If you fall under the Composition Scheme
| GSTR Form | Frequency | Description | Due Date |
| GSTR-4 | Quarterly | Return with details of outward supplies, inward supplies and payment of tax at a fixed rate | 18th of next month from end of quarter |
What are the consequences if GST Return is not filed ?
It is mandatory for every registered taxpayer to file GST Return. Taxpayers with no business transactions should file Nil Return within the due date.
Consequences for not filing a NIL Return:
- Late Fee of Rs.20 per day is charged from the due date of filing to the actual date of filing the return subject to a maximum late fee of Rs.10,000 per return.
- If the taxpayer does not file GST Return for a specific period, he cannot file GST Returns for subsequent periods too. Thus, the late fee would keep accumulating.
- There would be no interest liability in case of nil return since there would not be any tax liability.
- The taxpayer may receive a notice from the GST Department for non-filing of returns to which an appropriate response needs to be submitted.
- The taxpayer cannot apply for the cancellation of registration if he does not file all the returns.
The Late Fee and Interest Liability are auto-populated based on the date of filing of the return. The taxpayer can view them in the E-Liability Ledger on the GST Portal. He can file the return only once the late fees are paid.
FAQs
If you don’t file any GST return then subsequent returns cannot be filed. For example, if the GSTR-2 return of April is not filed then the next return GSTR-3 and subsequent returns of May cannot be filed. Hence, late filing of GST return will have a cascading effect leading to heavy fines and penalty
Yes you can file your own returns on GST Portal.
GST return can be filed in different forms depending upon the nature of transaction and registration. Return Forms that are applicable for Normal Tax payers along with its Due Dates:
1. Monthly Details of Outward supplies in GSTR-1 by the 10th of next month.
2. Monthly details of Inward Supplies in GSTR-2 by the 15th of next month.
3. Monthly Filing of Return along with payment of tax due in GSTR-3 by the 20th of next month.
4. Annual Filing of Return in FORM GSTR-9 by 31st December of next financial year.
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If I have purchased products with a bill and paid gst at time of purchase , and have no sales ….then do I have to pay nil tax in gst or what….i am online buisness
when my business transaction is NIL and I don’t see any transaction in near future too then why should I file gst return? Even though I have a valid gst return.In case I do return to doing a business again then I will reapply for a gstn. May I request an answer based on above facts.
required info. thanks!
i have subimitted gstr1 return is it essential to fill GSTR3 also because after filed GSTR1 I reciving messages on my RMN for GSTR3.I recieved ARN for gstr1 filed.thanks.
Hi Ramesh,
Yes, GSTR-3B needs to be filed even if there are no transactions during the month. Hence, in case of nil transaction, a nil return should be filed.
what if the sale is zero but purchased. should I file nil gstr 4 or show 0 turnover and purchased supply
Sister jainab I m setting up new business so I need some information about gst and income btac return file ,if u could help me in this please can we discuss ,,9765677656