A nil GST return is a return you file when you had no sales, no purchases under reverse charge and no tax to pay in the period. To file it, log in to gst.gov.in, open the Returns Dashboard, and file GSTR-1 and GSTR-3B as nil. You can also file both by SMS to 14409. You must still file even with no business.
The two returns are separate. GSTR-1 reports your sales, and GSTR-3B is the summary return where you pay tax. In a month with nothing to report, you file both as nil. This guide shows when a return can be nil, the steps online and by SMS, what quarterly filers and composition dealers do, the due dates, and the late fee if you file late.
- Registered for GST? You file returns for every period until your registration is cancelled, even with no sales.
- A nil return is allowed only when there is nothing to report: no sales, no reverse charge purchases, no input tax credit to claim, and no pending late fee or interest.
- You can file a nil return from the 1st day of the month after the period ends.
- By SMS, send
NIL 3B GSTIN periodorNIL R1 GSTIN periodto 14409, then confirm with the code you receive. - Late fee for a nil return is ₹20 a day for each return, up to ₹500 for each return.
- A nil return filed by SMS cannot be changed later. GSTR-3B also cannot be revised once filed.
What is a nil return in GST?
A nil return is a GST return with nothing in it. You file it to tell the department that you had no business to report for that month or quarter.
These GST returns can be filed as nil:
| Return | Who files it | Nil when |
|---|---|---|
| GSTR-1 | Regular taxpayers (also casual taxpayers and SEZ units) | No sales or other outward supplies, no amendments, no credit or debit notes, no advances |
| GSTR-3B | Regular taxpayers (also casual taxpayers and SEZ units) | No sales, no reverse charge tax, no input tax credit to claim, no interest or late fee pending |
| CMP-08 | Composition dealers | No outward supplies in the quarter |
| GSTR-7 | Government offices and others who deduct GST TDS | No GST TDS deducted in the month |
A nil return is not the same as “nil rated” supplies. Nil rated goods carry a 0% GST rate, but selling them is still a sale that you report. More on this below.
Do you have to file a nil GST return?
Yes. If you hold a GST registration, you file your returns for every tax period, even when you did no business. The GST portal's own FAQ says GSTR-3B must be filed “even if there is no business activity” in the period.
What about GSTR-1? One GST portal FAQ says a nil GSTR-1 is “not mandatory” but advisable. Another GST portal FAQ says GSTR-1 “needs to be filed even if there is no business activity”. The law settles it in practice: under section 39(10) of the CGST Act, you cannot file the GSTR-3B for a period until the GSTR-1 for that period is filed. A late fee is also charged on a late nil GSTR-1. So file both.
Our reading: because GSTR-3B is mandatory and section 39(10) blocks it until GSTR-1 for the same period is filed, a nil GSTR-1 has to be filed too.
New registration? Returns start from the date your registration takes effect. Section 39(1) asks for a return “for every calendar month or part thereof”, so a part month counts. If you have not started selling yet, you file nil returns.
GST TDS deductors (GSTR-7). From the October 2024 return period, GSTR-7 must be filed in order, month by month. The GST portal's advisory of 4 December 2024 says deductors file a nil GSTR-7 for a month in which no tax was deducted.
When you can file a nil return, and when you cannot
The GST portal allows a nil return only when every condition below is met. If one is not met, the nil option is switched off and you file a normal return.
| Nil GSTR-1 | Nil GSTR-3B | |
|---|---|---|
| Sales | No outward supplies, including zero-rated supplies, deemed exports and supplies under reverse charge | No outward supplies, and nothing filled in from GSTR-1 or IFF |
| Purchases | Not part of GSTR-1 | No tax payable under reverse charge, and nothing filled in from GSTR-2B |
| Changes | No amendments to earlier sales, no credit or debit notes | No manual entries |
| Advances | No advances received for services | Not asked |
| Dues | Earlier GSTR-1 and GSTR-3B filed | No interest or late fee pending |
When it cannot be a nil return:
- You sold anything, even exempt or nil rated goods. These are still outward supplies. GSTR-1 has a table for nil rated, exempted and non-GST supplies, and GSTR-3B has a row for them. So the return is not nil.
- Your GSTR-2B shows input tax credit. A supplier uploaded a bill in your name. The nil option is not available while GSTR-2B has data, so you file GSTR-3B the normal way.
- You bought something under reverse charge (for example, some services where the buyer pays the GST). There is tax to pay, so it is not nil.
- You issued a credit note or changed an earlier invoice.
- A late fee or interest from an earlier period is still unpaid.
Our reading: exempt, nil rated and non-GST sales stop a return from being nil, because GSTR-1 and GSTR-3B both have a place to report them.
How to file a nil GSTR-1 online
- Log in to www.gst.gov.in.
- Go to Services, then Returns, then Returns Dashboard. Choose the financial year and the period, and click Search.
- On the GSTR-1 tile, click Prepare Online.
- Tick the box File NIL GSTR-1. The portal shows a nil filing message and hides the tables.
- Click File Statement.
- Sign with DSC or EVC (an OTP is sent to the authorised signatory's mobile and email). The status changes to Filed.
Saved data stops a nil filing. If you had saved any invoice in GSTR-1 for that period, the nil box will not work. Use the Reset button on the GSTR-1 page to delete the saved data, then file nil.
Monthly filers must file the previous month's GSTR-1 and GSTR-3B before they can file a nil GSTR-1 for this month.
How to file a nil GSTR-3B online
- Log in to www.gst.gov.in.
- Go to Services, then Returns, then Returns Dashboard. Choose the financial year, the quarter and the period, and click Search.
- On the GSTR-3B tile, click Prepare Online.
- To the question “Do you want to file Nil return?”, select Yes. Click Next. If the Yes option is greyed out, one of the conditions above is not met.
- Click Preview Draft GSTR-3B and check it.
- Tick the declaration, choose the authorised signatory, and click File GSTR-3B with DSC or File GSTR-3B with EVC. For EVC, enter the OTP and click Verify.
- You see a success message and the status changes to Filed. Click Download Filed GSTR-3B to keep a copy.
File GSTR-1 first. The nil GSTR-3B for a period can be filed only after that period's GSTR-1 is filed.
How to file a nil GST return by SMS
You can file a nil GSTR-1, a nil GSTR-3B and a nil CMP-08 by SMS, without logging in. Send the SMS from the mobile number of an authorised signatory that is registered on the GST portal.
Step 1. Send the filing SMS to 14409.
| Return | SMS format | Example |
|---|---|---|
| GSTR-3B | NIL 3B <GSTIN> <period> | NIL 3B 07AQDPP8277H8Z6 092026 |
| GSTR-1 | NIL R1 <GSTIN> <period> | NIL R1 07AQDPP8277H8Z6 092026 |
| CMP-08 | NIL C8 <GSTIN> <period> | NIL C8 07AQDPP8277H8Z6 092026 |
The period is the month and year as six digits (MMYYYY). For September 2026, write 092026. Quarterly filers write the last month of the quarter, so July to September 2026 is also 092026.
Step 2. Wait for the code. If the checks pass, you get a 6-digit verification code on the same mobile.
Step 3. Confirm. Send a new SMS (not a reply) to 14409: CNF 3B <code>, CNF R1 <code> or CNF C8 <code>. For example, CNF 3B 107543.
Step 4. Get the ARN. The return is filed. The ARN comes by SMS and email, and the status on the portal changes to Filed.
Rules for SMS filing:
- The code is valid for 30 minutes and works only once. A new code cancels the old one.
- Capital or small letters both work.
- More than three wrong codes in a day block SMS filing for that GSTIN and mobile for 24 hours. You can still file online.
- If you saved any data for that period on the portal, SMS filing will not work. File online instead.
- All earlier returns must be filed, with no tax, interest or late fee pending.
- Each authorised signatory needs their own mobile number on the portal. If two signatories share one number, neither can file by SMS until it is changed.
- A nil return filed by SMS cannot be revised.
- For help, send
HELP 3B(orHELP R1,HELP C8) to 14409.
The example GSTIN above is the GST portal's own sample. Use your own GSTIN.
Quarterly filers (QRMP): nil returns
If you are in the QRMP scheme, you file GSTR-1 and GSTR-3B once a quarter.
- Months 1 and 2: with no tax to pay, you do nothing. IFF (the invoice upload for months 1 and 2) is optional, and no PMT-06 challan is needed for a month with nil tax.
- End of the quarter: file a nil GSTR-1 and a nil GSTR-3B for the quarter, online or by SMS, using the last month of the quarter as the period.
- SMS filing of a quarterly nil GSTR-1 will not work if an IFF for month 1 or 2 was submitted but not filed, or has saved invoices.
For how QRMP works, see the QRMP scheme explained.
Composition dealers: nil CMP-08
Composition dealers file CMP-08 every quarter to pay their tax, and the GST portal says filing it is mandatory for everyone in the composition scheme. If you had no outward supplies in the quarter, file it as nil, online or by SMS (NIL C8 <GSTIN> <period>, with the last month of the quarter). It is due by the 18th of the month after the quarter. Composition dealers also file GSTR-4 once a year.
Due dates for nil returns
A nil return has the same due date as a normal one. You can file it from the 1st of the month after the period ends.
| Return | Monthly filers | Quarterly filers |
|---|---|---|
| GSTR-1 | 11th of the next month | 13th of the month after the quarter |
| GSTR-3B | 20th of the next month | 22nd or 24th of the month after the quarter, by State |
| CMP-08 | Not monthly | 18th of the month after the quarter |
For the State list, the next due dates and any extension, see GST return due dates.
Late fee for a nil return
If you file a nil return late, the late fee is ₹20 a day (₹10 CGST and ₹10 SGST), up to ₹500 for each return. GSTR-1 and GSTR-3B are charged separately, so missing both costs up to ₹1,000 for the period. There is no interest, because there is no tax.
Example 1. A nil GSTR-3B for September 2026 was due on 20 October 2026 and is filed on 4 November 2026, 15 days late. Late fee: 15 x ₹20 = ₹300.
Example 2. The same return is filed 40 days late. 40 x ₹20 = ₹800, but the cap is ₹500, so the late fee is ₹500.
How it is paid. The late fee is paid in cash, not from input tax credit. A nil GSTR-3B cannot be filed by SMS while any late fee is pending, so a late return is filed online with the fee paid.
Our reading: when the nil return itself is late, the portal works out its late fee in the return, so file it online and pay the fee. We have not found a GST portal page that says this directly.
To work out the fee for any date, use the GST interest and late fee calculator. For the late fee on returns that are not nil, see GST late fee for GSTR-1 and GSTR-3B.
What happens if you do not file nil returns
- The late fee keeps adding up until it reaches ₹500 for each return.
- You get a notice. The portal sends a return defaulter notice (GSTR-3A).
- Your next returns get stuck. You cannot file a GSTR-3B until that period's GSTR-1 and all earlier GSTR-3Bs are filed.
- E-way bills get blocked. If returns are not filed for two tax periods in a row, the e-way bill portal stops you from making e-way bills.
- Your registration can be cancelled. An officer can cancel it if a monthly filer has not filed returns for six months in a row, or a quarterly filer for two quarters in a row.
- Old returns get locked. A return cannot be filed once three years have passed from its due date.
Closed your business? Filing nil returns month after month is not needed if you have stopped for good. Apply to cancel your GST registration and then file the final return. See GST cancellation and revocation and GSTR-10, the final return. Until the registration is cancelled, returns stay due.
For the yearly return, see how to file GSTR-9.
Frequently asked questions
What is a nil return in GST?
It is a GSTR-1, GSTR-3B or CMP-08 with nothing in it, filed for a period in which you had no sales, no reverse charge purchases, no input tax credit to claim and no tax to pay.
Is nil GST return filing mandatory?
Yes. A registered person files GSTR-3B for every period, even with no business. File GSTR-1 as nil too, because the GSTR-3B for a period cannot be filed until that period's GSTR-1 is filed.
How to file GSTR-1 nil return monthly?
After the month ends, log in to gst.gov.in, open Services, Returns, Returns Dashboard, choose the month, click Prepare Online on GSTR-1, tick File NIL GSTR-1, click File Statement and sign with DSC or EVC. You can also send NIL R1, your GSTIN and the month (MMYYYY) by SMS to 14409.
How to file nil GST return through SMS?
Send NIL 3B (for GSTR-3B) or NIL R1 (for GSTR-1), then your GSTIN and the period as MMYYYY, to 14409 from the authorised signatory's registered mobile. You get a 6-digit code. Send CNF 3B or CNF R1 with the code to 14409 within 30 minutes. The ARN comes by SMS and email.
What is the late fee for a GSTR-3B nil return?
₹20 a day (₹10 CGST and ₹10 SGST), up to ₹500 for each return.
What is the late fee for a nil GSTR-1?
The same: ₹20 a day, up to ₹500. It is charged separately from the GSTR-3B late fee.
Can I file a nil return if I only sold exempt or nil rated goods?
No. Exempt and nil rated sales are still sales, and GSTR-1 and GSTR-3B have rows for them. Report them in a normal return. This is our reading.
Can I file a nil GSTR-3B if my GSTR-2B shows input tax credit?
No. The nil option is available only when nothing is filled in from GSTR-2B. File GSTR-3B the normal way.
Is a nil GSTR-7 return mandatory?
Yes, from the October 2024 return period. The GST portal's advisory of 4 December 2024 says a deductor files a nil GSTR-7 for a month with no GST TDS deducted.
Can I revise a nil return?
No. A nil return filed by SMS cannot be revised, and a filed GSTR-3B cannot be revised either. Errors are fixed in a later return.
Do I have to file nil returns for a new GST registration?
Yes. Returns are due from the date your registration takes effect, including a part month, even before you start selling.
When can I file a nil return?
From the 1st day of the month after the period. For September, you can file from 1 October. The due dates are the same as for normal returns.
What happens if I don't file nil GST returns?
A late fee of ₹20 a day for each return (up to ₹500 each), a return defaulter notice, blocked returns and e-way bills, and in the end the officer can cancel your registration.
Hinglish mein sawaal
Nil return SMS se kaise file kare?
14409 par SMS bhejiye: NIL 3B, apna GSTIN aur period (jaise September 2026 ke liye 092026). Jo 6 digit code aaye, use CNF 3B code ke saath 30 minute ke andar 14409 par bhejiye. GSTR-1 ke liye 3B ki jagah R1 likhiye.
Nil GST return late ho gaya to late fee kitni lagegi?
Har return par ₹20 roz (₹10 CGST aur ₹10 SGST), aur ek return par maximum ₹500. GSTR-1 aur GSTR-3B dono late hain to dono par alag lagegi.
