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Filing a NIL GST Return – All You Need To Know


If you are a registered GST taxpayer in India and have no sales, purchases, or tax liability for a given tax period, you still need to file a Nil GST return to comply with GST laws. In this article, we will discuss the steps to file a Nil GST return and the benefits of doing so.

Filing a NIL GST Return is an important part of managing your business. Understanding the process and the paperwork required can save you time and effort. So, this comprehensive guide you learn exactly how to file NIL GST Return quickly and accurately.

Step-by-Step Guide to File Nil GST Return

Step 1: Understand if you are eligible to file a NIL GST return

Before filing a NIL GST Return, it’s important to check if you’re eligible. Generally, businesses with an annual turnover of less than Rs 40 lakhs are not required to register for GST and so cannot file a NIL GST Return. However, it’s best to consult with a professional if you want to confirm your eligibility.

Step 2: Collect all the financial details required for filing

One of the most important steps in filing a NIL GST Return is collecting all the financial records that you need. Make sure to gather documents such as bills, invoices, sale and purchases, expense vouchers and inventory statements. After gathering all the documents, categorize them into sales inputs/outputs (taxable & exempt), purchased inputs/outputs (taxable & exempt). This will help make filing your return easier.

Step 3: Log in to the GST portal. Visit the GST portal ( with the allotted GSTIN and password. GST Portal is the platform where all the GST-related returns are filed.

Step 4: Go to the “Returns Dashboard” section and select “Returns” from the drop-down menu.

Step 5: Select the appropriate return period and return form (GSTR-1, GSTR-2A, GSTR-3B, etc.) for which you want to file a NIL return.

Step 6: In the return form, navigate to the section where you are required to enter the details of sales or purchases, and enter “0” or “Nil” in all the relevant fields.

Step 7: Verify the details entered in the return form and ensure that they are accurate.

Step 8: Click on the “Preview” button to view the summary of your Nil return.

Step 9: If the summary is correct, click on the “File Return” button to submit the return.

Step 10: After submitting the return, you will receive an acknowledgement message along with an acknowledgement number. You can download and save a copy of the acknowledgement for your records.

Benefits of Filing Nil GST Return

Compliance with GST Laws: As a registered GST taxpayer, you are required to file a return for every tax period, even if you have no sales, purchases, or tax liability. By filing a Nil GST return, you ensure compliance with the GST laws.

Avoid Penalties: Failing to file a Nil GST return can result in penalties and non-compliance issues. By filing the Nil return, you avoid penalties and keep your GST account in good standing.

Simplifies Future Returns: Filing a Nil GST return for a tax period simplifies the process of filing future returns. It eliminates the need to revise the previous return, making the process faster and more efficient.


In conclusion, filing a Nil GST return is an important part of compliance with GST laws in India. By following the steps outlined in this article, you can easily file your Nil GST return and avoid penalties and non-compliance issues. Additionally, filing Nil returns simplifies the process of filing future returns, making it more efficient for you and your business.

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