If you are a GST-registered taxpayer and had no business activity in a particular month or quarter, you still need to file a Nil return. Skipping the filing results in late fees, blocks future filings, and can eventually lead to your GST registration being cancelled.
The good news is that filing a Nil return is quick. You can do it on the GST portal in under 5 minutes, or even via a simple SMS from your registered mobile number.
Step 1: Check Your Nil Return Eligibility
You can file a Nil GSTR-3B only if you meet all of the following conditions for the period:
- You made no outward supplies (zero sales, zero services provided)
- You received no inward supplies (zero purchases on which you want to claim ITC)
- You have no liability to pay tax under reverse charge mechanism
- You have no intent to claim Input Tax Credit (ITC)
- You have no late fees pending from a previous period (if you do, the portal may not allow Nil filing until those are cleared)
WARNING
If you had even a single transaction, even if it was a purchase, you cannot file Nil. You must file a regular return with the actual figures. Filing a Nil return when you had transactions is considered incorrect filing and can attract penalties during audit.
Method 1: File Online via GST Portal
Step 2: Log in to the GST portal
- Open gst.gov.in.
- Click Login and enter your GSTIN/Username and password.
- Navigate to Services > Returns > Returns Dashboard.
Step 3: Select the return and period
- Select the Financial Year and the Return Filing Period (month or quarter).
- Click Search to load available returns.
- You will see GSTR-3B listed. Click Prepare Online.
Step 4: File the Nil return
-
The portal may show a prompt asking if you want to file a Nil return. Select Yes, file Nil return if available.
-
If the Nil option is not shown, open each section (outward supplies, inward supplies, etc.) and confirm all values are zero.
-
Click Save GSTR-3B and then Submit.
-
After submission, click File Return and authenticate using:
- EVC (Electronic Verification Code): OTP sent to your registered mobile and email
- DSC (Digital Signature Certificate): If you use one
-
Download the filed return acknowledgement for your records.
Method 2: File via SMS (Fastest)
GSTN allows Nil GSTR-3B filing through SMS, which is ideal if you file Nil returns frequently:
- Send an SMS to 14409 from the mobile number registered with your GST account.
- Use this exact format:
NIL 3B <GSTIN> <MMYYYY>
Example for July 2026:
NIL 3B 27AAAAA1234A1Z5 072026
- You will receive a 6-digit verification code via SMS.
- Reply with the verification code to confirm the filing.
- You will receive a confirmation SMS with the ARN (Application Reference Number).
TIP
SMS filing only works if your Nil conditions are genuinely met for that period. If the system detects any pending liability or ITC claims, the SMS filing will be rejected and you will need to use the portal.
GSTR-1 Nil Filing
If you also need to file a Nil GSTR-1 (outward supplies return):
Via SMS: Send NIL R1 <GSTIN> <MMYYYY> to 14409 and follow the same verification process.
Via portal: Navigate to GSTR-1 on the returns dashboard, select the period, choose the Nil filing option, and submit with EVC or DSC.
Late Fees for Nil Returns
Even though the return has zero tax liability, filing late still attracts fees:
| Return Type | Late Fee Per Day | Maximum Cap |
|---|---|---|
| GSTR-3B (Nil) | Rs 20 (Rs 10 CGST + Rs 10 SGST) | Rs 500 per return |
| GSTR-3B (with tax) | Rs 50 (Rs 25 CGST + Rs 25 SGST) | Rs 5,000 or Rs 10,000 per return (depending on turnover) |
| GSTR-1 (Nil) | Rs 20 per day | Rs 500 per return |
WARNING
If you do not file returns for 6 consecutive months, the GST officer can cancel your GST registration suo motu (on their own, without your request). Getting a cancelled registration revoked is a lengthy process. File on time, even if Nil.
Due Dates
| Filing Frequency | GSTR-3B Due Date | GSTR-1 Due Date |
|---|---|---|
| Monthly filers | 20th of next month | 11th of next month |
| Quarterly filers (QRMP) | 22nd or 24th of month after quarter (varies by state) | 13th of month after quarter |
Common Problems
| Problem | Solution |
|---|---|
| "Previous period return not filed" error | You must file returns in sequence. File the older pending period first. |
| SMS filing rejected | Check that you are sending from the registered mobile number and the format is exactly correct. Also ensure no ITC or liability is pending. |
| Portal shows late fee even for first-time late filing | Late fee is automatically calculated. You must pay it to proceed with future filings. |
| Cannot file because ITC is auto-populated | If the portal has auto-populated ITC from supplier invoices, you cannot file Nil. You must either accept or reject the ITC and file a regular return. |
Related Guides
Need more help?
For more information, check out our Business guides or try our GST Calculator.