Filing a nil GST return — the portal way and the SMS way.

What is a nil GST return — and when you can file one

A nil return is a GSTR-1 or GSTR-3B filed for a period in which absolutely nothing happened on the GST side: no outward supplies (sales, including exempt and zero-rated), no inward supplies attracting reverse charge, no input tax credit to claim, and no other liability or adjustment. It's common in the first month after registration, during a seasonal lull, or for a GSTIN that's dormant while another location is active.

The moment there's even one transaction — one sale, one reverse-charge purchase, one credit note — the period is no longer nil, and you file a regular return reporting it instead. Filing nil when it isn't is a compliance risk, not a shortcut.

How to file nil GSTR-3B

On the GST portal

1. Log in to the GST portal and go to Services > Returns > Returns Dashboard.
2. Select the return period and open GSTR-3B (Monthly Return).
3. Confirm no outward supplies, no purchases attracting reverse charge, and no other liability for the period.
4. The portal offers a 'File Nil Return' option when all tables are zero — select it, or leave every table at nil and proceed.
5. Preview the return, then file using an OTP-based EVC or a digital signature (DSC), as applicable.

By SMS, to 14409

If you'd rather not log in, GSTR-3B can be filed nil entirely by SMS from your registered mobile number:

1. Send an SMS: NIL 3B <GSTIN> <return period, MMYYYY> to 14409 from your registered mobile number.
2. The GST portal replies with a one-time code (verification code).
3. Confirm by sending: CNF 3B <code> to 14409.
4. You'll receive an ARN by SMS and email once the nil return is filed.

Check the exact due date for your period on our GSTR-3B due date page before you file — it's staggered by state under QRMP.

How to file nil GSTR-1

On the GST portal

1. Log in and go to Services > Returns > Returns Dashboard, then open GSTR-1.
2. Confirm every table — B2B, B2C, credit/debit notes, exports, HSN summary — is empty for the period.
3. Use the portal's nil-filing option if offered, or proceed with all tables at zero.
4. Submit and file with an OTP-based EVC or DSC, as applicable to your entity type.

By SMS, to 14409

1. Send an SMS: NIL R1 <GSTIN> <return period, MMYYYY> to 14409.
2. Reply with the verification code sent back by the portal: CNF R1 <code>.
3. You'll get an ARN confirming the nil GSTR-1 has been filed.

See the GSTR-1 due date page for the current monthly and QRMP calendar.

Penalty for not filing — even when nil

A nil return still has a due date, and missing it still costs you. The standard late fee accrues per day of delay on both GSTR-1 and GSTR-3B, regardless of whether tax payable is zero — "nothing to report" is not the same as "nothing to file." An unfiled GSTR-3B can also block your ability to file the next period's GSTR-1 and to generate e-way bills, so a skipped nil return has knock-on effects beyond the fee itself.

The safest habit is to file nil the moment you know a period is genuinely empty, rather than waiting — the SMS route above takes under two minutes.

Frequently asked questions