How to File GST NIL Returns? Step by Step Process Offline/Online SMS Filing

0
GST

According to the GST regime. all registered Indian businesses have to file GST returns. But you don’t need to worry. Unless like an income tax return, GST returns are quite easy.

Even if there is no business activity involved during the tax period,  it is mandatory under GST, you should file the GST NIL return.

What is GST return?

GST return is the process of filing documents such as GSTR forms to the tax authority of India. These GST forms help the government to calculate the tax liability (money owed to the government as tax) of your business

To file the GST return, you need to fill out these GSTR forms which include the following aspects of your business.

  • Sales
  • Purchases
  • A tax collected on sales (output GST)
  • Tax paid on purchases (input tax credit)

Note: To file GST NIL return you don’t need much of this to fill in your GSTR forms.

Who should file GST return?

In India, every registered business is required to file GST returns monthly, quarterly, and/or annually. To file the GST return you should register your business first.

For registration, your business has to come under the following categories. These are the new limits for the registered business from 1st April 2019.

Eligibility for GST registration

The annual aggregate turnover of a business in a financial year should be as per the following new limits to register your business for GST return.

For goods sellers
Above Rs 40 lakhs a year Normal states
Above Rs 20 lakhs a year Special states
For service providers
Above Rs 20 lakhs a year Normal states
Above Rs 10 lakhs a year Special states

Special states include Arunachal Pradesh, Assam, Jammu & Kashmir, Manipur. Meghalaya. Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh, and Uttarakhand

GST Due Dates

There are various due dates according to the GST forms but to file a GST NIL return, you only need to know the due dates of the GSTR-1 and GSTR-3B form

FORM TYPE DUE DATE
GSTR-1  Monthly (Annual turnover more than 1.5 crores) 11th of the next month
Quarterly (Annual turnover up to 1.5 crores) For Jan-Mar 2021  After the quarter-end.

13th APRIL 2021

GSTR-3B Monthly (Annual turnover more than 5 crores) 20th of the next month
Monthly (Annual turnover up to 5 crores) 22nd of the next month for category X states/UT and 24th of the next month for category Y states/UT

 

Category X Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, and Andhra Pradesh and the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman, and the Nicobar Islands and Lakshadweep.
Category Y Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Orissa and the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and New Delhi.

GST LATE FEE

Late fees are charged to the taxpayer for the delay in the filing of GST returns. This late fee is charged Rs 25 for each day of delay to the businesses. As per the GST act up to a maximum of 5000rs can be charged as the late fee by the government.

Even if your business involved no purchases and sales during the tax period, you should file the GST NIL return otherwise you’ll be charged a late fee.

So, avoid paying the late fee by filing the GST NIL return through the following instruction.

Filing of GST NIL return.

There are various GST forms such as GSTR-1, GSTR-2, GSTR-3. GSTR- 3B, GSTR-4. But for GST NIL, you need to file only GSTR-1 and GSTR-3B forms

FORM DESCRIPTION
GSTR-1 Details of outward supplies of taxable goods and/or services
GSTR-3B Details of summarized monthly return on outward supplies and inward supplies plus the payment of tax.

GST NIL return can be filed through 2 methods

  1. GST NIL return through Online
  2. GST NIL return through SMS 

Let’s see both of them

How to file GST NIL return through Online step by step process

  • Visit the GST login page after registering your business https://services.gst.gov.in/services/login  and fill out the login details.
  • After the GST portal is opened, click the return dashboard on the dashboard page.
  • Fill out the tax period of the financial year and month for filing GST returns.

File GSTR-1 form 

  • To file the GSTR-1 form click prepare online in the left corner.
  • Then go to the bottom of the page and click generate GSTR-1 summary
  • Wait for 1 minute and refresh the page then tick the declaration and submit at the bottom of the page.
  • Then fill out the same tax period of financial year and month or quarter again.
  • As you can see now the status is submitted and there is a FILE GSTR-1 tab, click it  
  • Go to the bottom of the page. Again tick the declaration and click the FILE RETURN tab     
  • Then a new window open, tick the declaration and fill out your name and click FILE WITH EVC
  • Fill out the OTP verifications and the GSTR-1 form is filed successfully. You can check the status on the dashboard page

Also Read: How to File Income Tax Return

File GSTR-3B form

  • Click prepare online in GSTR-3B on the dashboard page
  • A dialog box pops up just click OK, and tick YES then click the NEXT tab.
  • Tick the declaration and fill in your name and click the FILE GSTR-3B EVC tab and your GSTR-3B is filed successfully.
  • See the status as filed for the GSTR-3B and GSTR-1 forms on the dashboard page.

GST NIL return through SMS 

   How to File GSTR-3B step by step procedure through SMS

STEP 1:

  • Send SMS to 14409 from your registered mobile number with 
  • NIL<SPACE>3B<SPACE>GSTIN<SPACE>Tax period.
  • For example NIL 3B 33xxxxxxxxxxx2H 012021 (012021 is  January 2021)      

STEP 2: Then a 6 digit OTP is sent to the registered mobile number with the validity of 30 minutes

STEP 3: Then send again with CNF<SPACE<3B<SPACE>OTP CODE to 

  1. Example CNF 3B 654321

STEP 4: A message popup shows the successful filing of G STR-3B with  an acknowledgment number to track

File GSTR-1 form by SMS

STEP 1:

Send SMS to 14409 from your registered mobile number with

NIL<SPACE>R1<SPACE>GSTIN<SPACE>Tax period.     

For example NIL R1 33xxxxxxxxxxx2H 032021 (032021 is for quarterly JAN-MAR 2021)

STEP 2: Then a 6 digit OTP is sent to the registered mobile number with  a validity oF 30 minutes

STEP 3: Then send again with CNF<SPACE<3B<SPACE>OTP CODE to 

  1. Example CNF 3B 654321

STEP 4: A message popup shows the successful filing of GSTR-1 with an acknowledgment number to track

LEAVE A REPLY

Please enter your comment!
Please enter your name here