How to File NIL GSTR 1
Recently we have shared articles on How to File GSTR-1and How to File NIL GSTR 3b.In this article we are sharing step by step procedure to file NIL GSTR 1. So before explaining How to File NIL GSTR 1 let us first understand few basic concept about GSTR.

What is GSTR 1

Every registered person under GST will be required to submit Details of Outward Supplies of taxable goods and/or services in Form GSTR-1. (Note : E-Commerce Operators, Input Service Distributors, dealers registered under theComposition Scheme, Non-Resident dealers and Tax deductors are not required to file GSTR -1).
GSTR 1 is a monthly return that should be filed by every registered dealer.It contains details of all outward supplies i.e sales.GSTR-1 has a total of 13 sections.

Why GSTR 1 important

GSTR 1 is important as it contains details of all the sales transactions of a registered dealer for a month.
The GSTR 1 filed by a registered dealer is used by the government to auto populate GSTR 3 for the dealer and GSTR 2A for dealers to whom supplies have been made.
Is GSTR 1 to be filed for Nil sales for the month
Yes, GSTR-1 should be filed even if there is nil returns to be filed (no business activity)in the given taxable period.

What is due date of GSTR 1 for July and August

GSTR 1 for the month of July 2017 is due on 5thSeptember 2017.
GSTR 1 for the month of August 2017 is due on 20thSeptember 2017.
Starting from the month of September 2017 GSTR 1 is required to be filed within 10thof next month.

Who should file GSTR 1

Every registered person is required to file GSTR 1 irrespective of whether there are any transactions during the month or not exceptE-Commerce Operators, Input Service Distributors, dealers registered under theComposition Scheme, Non-Resident dealers and Tax deductors are not required to file GSTR -1.

Is it possible to revise GSTR 1

No, GSTR 1 once filed cannot be revised. Any mistake made in the return can be revised in the next months return. It means that if a mistake is made in July’s GSTR 1, rectification for the same can be made in Augusts GSTR 1.
How to File NIL GSTR-1 Online
In below video we have explained 13 Sections of NIL GSTR-1. Please go through the video and if have any suggestion then please leave a comment.

https://www.youtube.com/watch?v=oCxrW_FpVZM

Now Let us one by one understand How to File NIL GSTR 1.
There are two option to file GSTR-1. One is online and other is offline. In this article we will discuss how can we file NIl GSTR 1 online. As have already confirmedGSTR-1 has a total of 13 sections.
In short as a taxpayer if you need to file a NIL return, you need to put Zero Values in all the relevant fields of GST return form available online. Below we have elaborated each and every steps relevant forNIL GST Return Filing.

Under online return filing first of all we have to mention the above fields.
Year & Monthwill be auto filled .
GSTIN – Every registered person will be allotted a 15 digit unique number which will be linked to PAN. This number will be calledGoods and Services Taxpayer Identification Number (GSTIN). When a registered taxpayer logs on the GSTN Portal for return filing with the correct Login ID & password then GSTIN of taxpayer will auto populate.
(a)Legal name of the registered person– Name of the registered person/ taxpayer which is registered on GSTN portal will also auto populate as and when you login with correct credentials. (b)Trade name, if any will also be auto populated.
(a)Aggregate Turnover in the preceding Financial Year –The figure of aggregate turnover of previous year is to be manually entered by the registered person/taxpayer. It will not auto populate being the 1st year of GST implementation The same will auto populate from next year. (b)Aggregate Turnover – April to June, 2017 – The figure of aggregate turnoverof previous three months (i.e 01.04.2017 to 30.06.2017) is to be manually entered by the taxpayer. This is only required for current year as GST rolled out in the month of July.
1. Taxable outward supplies made to registered persons (including UIN-holders):

In the above table don’t add any invoice as we are filing NIL return so for NIL return we don’t have any invoice.Like wise each and every invoice needs to be saved.
2. Taxable outward inter-State supplies to un-registered persons where the invoice value is more than Rs 2.5 lakh

In the above table don’t add any invoice as we are filing NIL return so for NIL return we don’t have any invoices to add.
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3. Details of debit /credit notes issued registered taxpayers:

In the above table don’t add any invoice as we are filing NIL returnlets move to next step
4. Details of debit /credit notes issued to Unregistered taxpayers:

In the above table don’t add any invoice as we are filing NIL returnNow, lets move to next step
5. Exports Invoices – Summary:

In the above table don’t add any invoice as we are filing NIL returnNow, lets move to next step
6. B2C (Others) Taxable supplies (Net of debit notes and credit notes) to unregistered persons other than thesupplies covered in Table 5

In the above table don’t add any invoice as we are filing NIL returnNow, lets move to next step
7. Nil rated, exempted and non GST outward supplies

In the above table don’t add any invoice as we are filing NIL returnNow, lets move to next step
8. Consolidated Statement of Advances Received/in the current tax period

In the above table don’t add any invoice as we are filing NIL returnNow, lets move to next step
9. Adjusting of advance against received in earlier tax period and adjusted againstany supply in point no. 4, 5, 6 or 7.

In the above table don’t add any invoice as we are filing NIL returnNow, lets move to next step
10. HSN-wise summary of outward supplies

In the above table don’t add any invoice as we are filing NIL returnNow, lets move to next step
11. Documents issued during the tax period

In the above table don’t add any invoice as we are filing NIL return. Go to the button of this option there you will find a savebutton. Click on save button and proceed further. Now, lets move to next step

Post that click on Generate GSTR 1 Summary. GSTR 1 Summary will be available after one minute. After that click on submit.
Once you click on submit you will get the Error:No summary to submit GSTR 1. This Error is coming because as of now NIL GSTR 1 return filing option is not working properly on GST portal. We have spoke to GST help line and they have confirmed that there is problem in GSTR 1 NIL return filing. Very soon this error will be resolved.
Have patience and keep checking this article we will update here once NIL GSTR 1 Return filing option will start work.
Process we have already explained in this article and also shared video as well. For more clarity on GSTR 1 Nil Return filing you can see our video as well.
After submit last step is File GSTR-1 with DSC. This way we can file NIL GSTR 1.
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