{"id":2330,"date":"2019-10-23T14:39:13","date_gmt":"2019-10-23T09:09:13","guid":{"rendered":"https:\/\/aktassociates.com\/blog\/?p=2330"},"modified":"2019-10-23T14:39:13","modified_gmt":"2019-10-23T09:09:13","slug":"procedure-for-filing-nil-gstr-1-return","status":"publish","type":"post","link":"https:\/\/aktassociates.com\/blog\/procedure-for-filing-nil-gstr-1-return\/","title":{"rendered":"Procedure for Filing Nil GSTR-1 Return\u00a0"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Every person registered under GST would be required to file the details of his outward supply in form GSTR-1 subject to some exceptions as mentioned below. Those<\/span><span style=\"font-weight: 400;\"> registered persons who are not providing any outward supplies are also required to file GSTR-1 <\/span><span style=\"font-weight: 400;\">as <\/span><span style=\"font-weight: 400;\">nil Return. Nil Return under GSTR-1 is a simple and easy process that shall be discussed in this article.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-2297 size-full\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/GSTR1-filing.png\" alt=\"GSTR1 filing\" width=\"700\" height=\"400\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/GSTR1-filing.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/GSTR1-filing-300x171.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/GSTR1-filing-20x11.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">GSTR 1 is an electronic form that is used to file the details of all outward supplies made during the period. All registered persons are required to <a href=\"https:\/\/aktassociates.com\/blog\/gst-returns-due-dates\/\">file GSTR 1 on monthly<\/a> basis, however, to make ease the Compliances for small taxpayers, such small taxpayers having the turnover up to Rs.1.5 Crores can file GSTR-1 on a quarterly basis.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_66_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >In this article, we will discuss about...<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1e73be;color:#1e73be\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1e73be;color:#1e73be\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/aktassociates.com\/blog\/procedure-for-filing-nil-gstr-1-return\/#Due_date\" title=\"Due date\u00a0\">Due date\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aktassociates.com\/blog\/procedure-for-filing-nil-gstr-1-return\/#Mandatory_of_filing_Nil_Return\" title=\"Mandatory of filing Nil Return\">Mandatory of filing Nil Return<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aktassociates.com\/blog\/procedure-for-filing-nil-gstr-1-return\/#Procedure_for_filing_NIL_GSTR-1_Return\" title=\"Procedure for filing NIL GSTR-1 Return\">Procedure for filing NIL GSTR-1 Return<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/aktassociates.com\/blog\/procedure-for-filing-nil-gstr-1-return\/#Persons_not_required_to_file_GSTR-1_Return\" title=\"Persons not required to file GSTR-1 Return\">Persons not required to file GSTR-1 Return<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Due_date\"><\/span><strong>Due date\u00a0<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">For monthly return- Normally, GSTR 1 for the month is filed on or before the 10<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> day of the month immediately succeeding month. However, by way of notification such due date has been extended for each of the months for October 2019 to March 2020 to 11<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> day of the immediately succeeding of such month.<\/span><\/p>\n<p><strong>For Quarterly Return- the due date for Quarterly return is as follows<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Quarter<\/b><\/td>\n<td><b>Due date<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">October 2019 to December 2019<\/span><\/td>\n<td><span style=\"font-weight: 400;\">31<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\"> January 2020<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">January 2020 to March 2020<\/span><\/td>\n<td><span style=\"font-weight: 400;\">30<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> April 2020<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Mandatory_of_filing_Nil_Return\"><\/span><strong>Mandatory of filing Nil Return<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">It is mandatory to file the return under section 39 for every month even if no supply has been made during such a period. So therefore GSTR-1 nil return is should be filed mandatorily even if no supply has been made.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Procedure_for_filing_NIL_GSTR-1_Return\"><\/span><strong>Procedure for filing NIL GSTR-1 Return<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The following are the steps required to be followed to file a nil return under GSTR-1.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Step-1: Visit the Official website of GST (<\/span><a href=\"https:\/\/services.gst.gov.in\"><span style=\"font-weight: 400;\">https:\/\/services.gst.gov.in<\/span><\/a><span style=\"font-weight: 400;\">) and login to the GST Portal by using valid Login Credentials.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Step-2: After successful login, go to the Services tab and click Return Dashboard from the drop-down list.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Step-3: Select the respective month and year from the drop-down for which the Return is to be filed<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Step-4: Select the option of prepared Online provided under GSTR-1 head.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Step-5: On clicking prepare online tab, the GSTR-1 summary shall be displayed on the screen. Verify and make sure that all the sections provided in the summary are nil and zero.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Step-6: After verifying the details, acknowledge that the details provided in the summary are correct by clicking on the checkbox provided.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Step-7: After acknowledging, click the submit button to submit the details. A confirmation window shall be displayed, click the proceed button for final submission. After clicking the proceed button, no details in the Return can be changed. So, ensure and verify the same before submitting it.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Step-8: After successfully submitting the GSTR-1 Return, the taxpayer needs to confirm the Return either by using a <a href=\"https:\/\/aktassociates.com\/blog\/digital-signature-certificate\/\">digital signature certificate (DSC)<\/a> or by Electronic Verification Code (EVC) to complete the NIL GSTR-1 Return filing.<\/span><\/li>\n<\/ul>\n<h2><a href=\"https:\/\/aktassociates.com\/business-compliance\/tax-compliance\/gst-return-filling\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-1981 size-full\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Most-Affordable-GST-Return-Filing.png\" alt=\"GST Return Filing\" width=\"700\" height=\"150\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Most-Affordable-GST-Return-Filing.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Most-Affordable-GST-Return-Filing-300x64.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Most-Affordable-GST-Return-Filing-20x4.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"Persons_not_required_to_file_GSTR-1_Return\"><\/span><strong>Persons not required to file GSTR-1 Return<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">All registered persons including casual taxable persons except the below-prescribed persons are required to file GSTR-1 Return.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Below are the persons not required to file GSTR-1 Return.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Input Service Distributor (ISD)<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><a href=\"https:\/\/aktassociates.com\/blog\/nri-status-taxation\/\">Non-Resident Taxable Persons<\/a> (NRTP)<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Persons opted Composition Scheme<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Persons deducting tax at source<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Persons Collecting tax at source such as-commerce operator (ECO) not being an agent.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Supplier of Online Information and Database Access or Retrieval Services (OIDAR)<\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Every person registered under GST would be required to file the details of his outward supply in form GSTR-1 subject &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"Procedure for Filing Nil GSTR-1 Return\u00a0\" class=\"read-more button\" href=\"https:\/\/aktassociates.com\/blog\/procedure-for-filing-nil-gstr-1-return\/#more-2330\">Read more<span class=\"screen-reader-text\">Procedure for Filing Nil GSTR-1 Return\u00a0<\/span><\/a><\/p>\n","protected":false},"author":4,"featured_media":2298,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Procedure for Filing Nil GSTR-1 Return\u00a0 AKT Associates<\/title>\n<meta name=\"description\" content=\"Every person registered under GST would be required to file the details of his outward supply in form GSTR-1 subject to some exceptions as mentioned below.Those registered persons who are not providing any outward supplies are also required to file GSTR-1 as nil Return\" \/>\n<meta name=\"robots\" content=\"index, follow, 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