The Goods and Service Tax Network on 2nd August 2022, introduced a Single click Nil filing of GSTR-1 on the GSTN portal to improve the user experience and performance of GSTR-1/IFF filing. Taxpayers can now file NIL GSTR-1 return by simply ticking the checkbox File NIL GSTR-1 available on the GSTR-1 dashboard.
Taxpayers may file NIL GSTR-1 if they have:
- No Outward Supplies (including supplies on which tax is to be charged on reverse charge basis, zero rated supplies and deemed exports) during the month or quarter for which the form is being filed for, or
- No Amendments to be made to any of the supplies declared in an earlier form,
- No Credit or Debit Notes to be declared/amended,
- No details of advances received for services is to be declared or adjusted.
Nil filing of GSTR-1 will not be allowed in case there is already saved records in GSTR-1. The taxpayers are advised to delete already saved records or reset GSTR-1 data by clicking RESET button available on GSTR-1 dashboard before filing NIL GSTR-1.
