To file a nil Form GSTR-1, perform the following steps:
1. Access the www.gst.gov.in URL. The GST Home page is displayed. Login to the GST Portal with valid credentials. Click the Services > Returns > Returns Dashboard option.
2. The File Returns page is displayed. Select the Financial Year, Quarter and Period (Month) for which you want to file the return from the drop-down list. Click the SEARCH button.
3. Click the PREPARE ONLINE button in the GSTR1 tile.
4. The GSTR-1 – Details of outward supplies of goods or services page is displayed. Select File Nil GSTR-1 checkbox.
Note: You can click the HELP button to view help related to this page.
4.1 On selecting the File Nil GSTR-1 checkbox, an error message will be displayed stating that there are some saved records in the form for this tax period.
4.2 Notice that the tile 7- B2C (Others) has some saved data. Delete the saved data to proceed to do NIL filing.
4.2.a. Click the RESET button followed by highlighted symbol to reset the saved data in Form GSTR-1.
OR
4.2.b. Click the 7- B2C (Others) tile.
4.2.b1 Click the highlighted delete icon to delete the saved data.
4.2.b2 Click the PROCEED button to confirm.
4.3 Select File Nil GSTR-1 checkbox.
5. The Nil File GSTR-1 page will be displayed. Click the FILE STATEMENT button to proceed.
Note: Click the DOWNLOAD DETAILS FROM E-INVOICES (EXCEL) to download the details from e-invoice in excel format.
Note:
• If you are a quarterly filer, it is mandatory to file form GSTR-3B and form GSTR-1 of the immediate previous quarter to file the NIL Form GSTR-1 of the current quarter. Example, if you are filing the NIL Form GSTR-1 of September(Q), then GSTR-3B for Apr-Jun 2022 and GSTR-1 for June(Q) 2022 must be filed.
• If you are a monthly filer, it is mandatory to file form GSTR-3B and form GSTR-1 of the immediate previous month to file the NIL Form GSTR-1 of the current month. Example, if you are filing the NIL Form GSTR-1 of September, then GSTR-3B for August 2022 and GSTR-1 for August 2022 must be filed.
6. The Returns Filing for GSTR1 page is displayed. Select the Declaration checkbox. In the Authorised Signatory drop-down list, select the authorized signatory. Click the FILE WITH DSC or FILE WITH EVC button to file GSTR-1.
Note: On filing of Form GSTR-1, notification through e-mail and SMS is sent to the Authorised Signatory.
7.1 FILE WITH DSC:
a. Click the PROCEED button.
b. Select the certificate and click the SIGN button.
7.2 FILE WITH EVC:
a. Enter the OTP sent on email and mobile number of the Authorized Signatory registered at the GST Portal and click the VERIFY button.
8. A success message with ARN number is displayed on the screen.
9. The File Nil GSTR-1 checkbox is disabled, which indicate that the Form GSTR-1 NIL form is filed.
9.1 Click the DOWNLOAD FILED (PDF) button to download GSTR-1 form in PDF format.
Note: Click the DOWNLOAD DETAILS FROM E-INVOICES button to download the details of e-invoices form in excel format.
10. Form GSTR-1 Nil file is downloaded in PDF format.
