How to File Nil GST Returns (GSTR-3B and GSTR-1) via Portal and SMS

If your business had no sales, no purchases, and no tax liability for a period, you still need to file your GST returns. These are called nil returns, and skipping them is a common compliance mistake.

WHEN IS A RETURN CONSIDERED NIL
For GSTR-1: You had no outward supplies (sales) to report for the period.

For GSTR-3B: No outward or inward supplies, no tax liability, no ITC claims, and no auto-populated or manually saved data on the portal. Nil filing is also blocked if you have outstanding interest or late fees from prior periods.

FILING NIL GSTR-3B
Via Portal: Log in to gst.gov.in, go to Returns, GSTR-3B, select the period. The portal presents a nil-return questionnaire. If all conditions are met, the File Nil Return option becomes available. Verify with EVC or DSC and submit.

Via SMS: Send to 14409 from your registered mobile number:
NIL 3B GSTIN TAXPERIOD
Example: NIL 3B 27ABCDE1234F1Z5 032026
You receive a 6-digit code valid for 30 minutes. Confirm by sending:
CNF 3B VERIFICATIONCODE
SMS filing fails if data is already saved on the portal for that period.

FILING NIL GSTR-1
Via Portal: Log in, navigate to Returns, GSTR-1, select the period, click Generate Summary, then choose File Nil GSTR-1. Verify and submit.

Via SMS: Send to 14409:
NIL R1 GSTIN TAXPERIOD
Confirm with the verification code the same way. SMS filing is blocked if data has been saved on the portal.

Note: You cannot file the current period GSTR-1 if prior periods remain unfiled.

CONSEQUENCES OF NOT FILING
- Late fee: Rs 20 per day (Rs 10 CGST + Rs 10 SGST), capped at Rs 500 per return for nil filers
- Registration cancellation: Non-filing for 6 continuous months can trigger suo motu cancellation of your GSTIN under Section 29 of the CGST Act

PRACTICAL TIP
File nil returns on the first day of the filing window. It takes under 2 minutes via SMS. Set a monthly reminder and never let nil returns pile up — the late fees compound across periods and can become substantial.