Who needs to submit a nil return?
GST Nil Return Filing
Registered under GST but had no outward supplies (sales) in the period.
No inward supplies (purchases) and no tax credit to claim.
Required to file forms such as GSTR-1, GSTR-3B or GSTR-4, but have nothing to report in that return.
How to file a nil return
Via the online GST portal:
Log in with your credentials.
Go to the “Returns Dashboard” and select the financial year and filing period.
Choose the correct return form (e.g., GSTR-1, GSTR-3B, GSTR-4).
Select the option that indicates “nil” (no transactions).
Preview, submit using your DSC or EVC, and download the acknowledgement (ARN) for your records.
Types of nil return forms
GSTR-1: for outward supplies when you had no sales in a given month or quarter.
GSTR-3B: monthly (or quarterly under QRMP) summary even when no activity occurred.
GSTR-4: annual return for composition-scheme taxpayers with no transactions for the year.
GSTR-9: annual return for regular taxpayers with zero sales/purchases/tax liability in the fiscal year.
As part of your GST compliance, even if there has been no business activity during a tax period, you must file a “nil” return. This applies when there are no sales, no purchases, no tax liability and no input tax credit to claim. Filing a nil return keeps your compliance record intact and prevents penalties, interest, or restrictions on future filings.
