Single Click Nil Filing of GSTR-1 has been introduced to improve the user experience and performance of GSTR-1/IFF filing on the GSTN portal. Taxpayers can now file a NIL GSTR-1 return by ticking the File NIL GSTR-1 checkbox available on the GSTR-1 dashboard.
The detailed advisory of Filling Nil GSTR1 is mentioned below
It is continuously striving to improve the user experience and performance of GSTR-1/IFF filing and thus has achieved significant improvements in the summary generation process, faster response time, and enhanced user experience for taxpayers. Single-click NIL filing of GSTR-1 has been introduced on the GST portal to further simplify the return filing experience.
Taxpayers can now file a NIL GSTR-1 return by ticking the File NIL GSTR-1 check box available on the GSTR-1 dashboard.
Eligibility to file NIL GSTR-1
Taxpayers can file NIL GSTR-1 if they have:
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- No outward supplies (including reverse charge tax supplies, zero-rated supplies, and deemed exports) shall be made during the months or quarters for which the form is being filed or
- No Amendments are 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 are to be declared or adjusted.
Read More:Â Draft Reply For Blocking of ITC when Credit is not available in the ledger | Rule 86A
Steps to file NIL GSTR-1
Taxpayers shall log in to the GST portal and navigate to the online form GSTR-1 by selecting the relevant GSTR-1 period in the Returns dashboard (Services > Returns > Returns Dashboard > Form GSTR-1 > Prepare Online).
1. Select File NIL GSTR-1 checkbox:
In the GSTR-1 dashboard, a File NIL GSTR-1 checkbox shall be available at the top. If the taxpayer is eligible to file NIL GSTR-1, they can select the File NIL GSTR-1 On click of the checkbox, the system will show a note related to NIL filing and all the tiles/tables shall be hidden.Â
Nil filing of GSTR-1 will not be allowed in case there are already saved records in GSTR-1. The taxpayers are advised to delete already saved records or reset GSTR-1 data by clicking the RESET button available on the GSTR-1 dashboard before filing NIL GSTR-1. (Above image).
2. File Statement:
To file Nil GSTR-1, taxpayers need to click the File Statement button, which shall be available at the bottom of the GSTR-1 dashboard page. On clicking of ‘File Statement’ button, taxpayers will be navigated to the filing page to file GSTR-1/IFF using DSC/EVC.
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