GSTN introduces Single Click NIL filing of GSTR-1-Edueasify

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:

    • 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: 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. 

Steps to file NIL GSTR-1- Edueasify

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.
File Nil GSTR-1-Edueasify

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