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The Government of India allows taxpayers to file nil returns via SMS to simplify the GST return filing process. This means that taxpayers can submit nil GST returns without logging in to the GST portal. The SMS facility for filing GSTR-1 nil returns was introduced in July 2020. Every regular taxpayer has to file the GSTR-1 even if they have no business activity during the period.
Nil GST Nil Return/ GSTR-1 is a type of GST return that must be filed by registered taxpayers who have no outward supplies or transactions in a month or quarter. Outward supplies include taxable, exempt, zero-rated, and deemed exports of goods and services. Filing Nil GST Nil Return/ GSTR-1 is mandatory even if there is no business activity in a tax period.
The taxpayer can file Nil GST Nil Return/ GSTR-1 anytime from the 1st of the month or quarter subsequent to the tax period. For example, for the month of April, the taxpayer can file Nil GST Nil Return/ GSTR-1 from 1st May onwards. For the quarter of April to June, the taxpayer can file Nil GST Nil Return/ GSTR-1 from 1st July onwards.
Simplified Filing Process:
Time and Effort Savings:
Error Reduction:
Compliance Assurance:
Prerequisites to file Nil GST Nil Return/ GSTR-1 through SMS:
If you are a GST-registered taxpayer and you have no sales or outward supplies to report for a tax period, you can file a Nil Form GSTR-1 through SMS. Here are the steps to do so:
Some common errors may occur when filing nil GSTR-1 via SMS:
To avoid these errors, taxpayers should ensure that they enter the correct GSTIN, return type, period, and format in the SMS. They should also verify that their mobile number is registered and linked with their GSTIN. If any error occurs, they should check the error message and rectify it accordingly. Alternatively, they can file nil GSTR-1 online through the GST portal or GST software.
To get assistance with filing nil GSTR-1 via SMS, send ‘HELP
Nil GST Nil Return/ GSTR-1 is filed for the next month or quarter after the tax period with no outward supplies. For example, if there are no supplies in April, file Nil GST Nil Return/ GSTR-1 from May 1. Regular GST return is filed for the same month or quarter as the tax period with outward supplies. For example, if supplies are in April, file a regular GST return by May 11. Thus, Nil GST Nil Return/ GSTR-1 and regular GST returns have different tax periods.
After you send the SMS, the GST Portal will check for validations. Your Nil GST Nil Return/ GSTR-1 will be filed if the validations are successful. You will receive an SMS confirmation message.
