February 25, 2023

Filing Nil GSTR-1 Return on GST Portal: A Comprehensive Guide

Filing a nil GSTR-1 return on the GST portal can be tricky for small business owners and startup founders. However, it is essential to comply with GST regulations and avoid penalties. In this article, we will provide a step-by-step guide to filing a nil GSTR-1 return on the GST portal in India.

What is GSTR-1?

GSTR-1 is a monthly or quarterly return that must be filed by registered taxpayers under GST. It contains details of all outward supplies made during the month or quarter and is used to calculate the amount of tax payable by the taxpayer.

Who needs to file GSTR-1?

Every registered taxpayer under GST must file GSTR-1, even if there were no outward supplies during the month or quarter. This is known as a nil return.

Steps to file a nil GSTR-1 return on the GST portal

Filing a nil GSTR-1 return on the GST portal is a straightforward process. Follow these steps to file your return:

1. Login to the GST portal using your username and password.

2. Go to the ‘Returns Dashboard’ and select ‘GSTR-1’ from the drop-down menu.

3. Click on ‘Prepare Offline’ and download the GSTR-1 return form.

4. Open the downloaded form and enter your GSTIN and other required details.

5. Enter ‘0’ in the ‘Total value of taxable supplies’ column.

6. Enter ‘0’ in the ‘Total tax liability’ column.

7. Save the file and click on ‘Generate JSON File’.

8. Upload the JSON file on the GST portal and click on ‘Preview’ to check if all details are correct.

9. Click on ‘Submit’ to file your nil GSTR-1 return.


Filing a nil GSTR-1 return on the GST portal is an essential task for small and medium-sized businesses to comply with GST regulations. By following the step-by-step guide mentioned above, you can easily file your nil return and avoid penalties. It is always advisable to consult a GST expert or a tax professional to ensure that you comply with GST regulations.


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