Filing a NIL GST return online might sound simple, but many businesses still make mistakes that lead to unnecessary notices or penalties. If your business didn’t have any outward supply or input tax credit in a tax period, filing a NIL return is mandatory to stay compliant—even if no tax is due.
In this blog, we’ll explain what a NIL GST return is, who should file it, and give you a step-by-step guide to file it online in 2025, along with FAQs and compliance tips.
🧾 What Is a NIL GST Return?
A NIL GST return refers to a return filed by a registered taxpayer who has:
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No outward supplies (sales)
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No inward supplies on which tax is payable
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No other liability to report
This is common for startups, freelancers, seasonal businesses, or any entity that had no taxable activity in a particular month or quarter.
👉 Even if no activity occurred, return filing is still mandatory to avoid penalties or suspension of your GST registration.
✅ Who Should File a NIL GST Return?
You should file a NIL GST return if all of the following apply:
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You didn’t issue any invoices during the return period.
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You didn’t purchase goods/services that require reverse charge.
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No Input Tax Credit (ITC) was claimed.
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No liability or adjustments were made during the period.
🔄 Applicable NIL Returns:
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GSTR-1 (Outward Supplies)
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GSTR-3B (Monthly Summary Return)
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CMP-08 (For Composition Dealers)
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GSTR-4 (Quarterly for Composition Scheme)
📅 Due Dates for NIL GST Returns (FY 2025–26)
Here’s a quick reminder of return filing deadlines for NIL filers:
| Return Type | Frequency | Due Date |
|---|---|---|
| GSTR-3B | Monthly/Quarterly | 20th/22nd/24th of next month (depending on state) |
| GSTR-1 | Monthly/Quarterly | 11th of the next month / 13th for QRMP |
| CMP-08 | Quarterly | 18th of the month following the quarter |
| GSTR-4 | Annually (for Composition Dealers) | 30th April of the next financial year |
Check updates anytime on the official GST Portal.
📍 How to File NIL GSTR-3B Return Online (Step-by-Step)
Follow these steps to file your NIL return:
Step 1: Log in to GST Portal
Go to www.gst.gov.in and use your credentials.
Step 2: Navigate to GSTR-3B
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Click on ‘Returns Dashboard’
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Select the financial year and period
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Choose ‘Prepare Online’ under GSTR-3B
Step 3: Confirm No Transactions
On the summary screen, click ‘Yes’ for the option “Do you want to file NIL return?”
Step 4: Submit Return
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Click on ‘Preview Draft’ to verify
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Click ‘Submit’
Step 5: File With DSC or EVC
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Use Digital Signature (DSC) or Electronic Verification Code (EVC) to authenticate.
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A confirmation message with ARN will be generated.
💡 Tips for NIL GSTR-1 Filing (Outward Supply)
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Use the SMS Facility (only if eligible).
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Or log in and select GSTR-1 → NIL Return → File via EVC.
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GSTR-1 NIL can also be filed through the GST mobile app.
📲 Learn more: NIL GSTR via SMS – GST Portal
❓ Common Mistakes to Avoid
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Assuming no sales means no need to file returns
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Filing late – attracts a penalty of ₹50/day
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Not keeping a record of the filing acknowledgment
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Confusing NIL return with zero-tax but active invoices
🌐 External Resources
📌 FAQs
Q1. Can I skip NIL filing if there’s no transaction?
No. Even with zero transactions, filing is mandatory to avoid penalties.
Q2. Can I file NIL returns via mobile or SMS?
Yes, for GSTR-3B and GSTR-1 (if eligible), use the SMS facility or mobile app.
Q3. What happens if I delay NIL filing?
Late fees of ₹50 per day (₹25 CGST + ₹25 SGST) are applicable.
Q4. Can a Composition Dealer file NIL CMP-08?
Yes. If there are no outward or inward supplies in a quarter, CMP-08 NIL can be filed.
📣 Call to Action (CTA)
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