How to File Nil GSTR-1 and GSTR-3B: Eligibility, SMS Steps and Due Dates

What is a nil GST return?

A nil return reports that there is nothing to report for a particular GST return and tax period. For GSTR-1, that generally means there is no outward-supply information to furnish. For GSTR-3B, the GST Portal allows nil filing only when there are no transactions or liabilities to report or pay and the portal’s nil-filing conditions are met.

A nil return is different from a return in which no tax is payable. You may still have reportable transactions, such as exempt or non-GST supplies, or eligible input tax credit (ITC), even if the final tax payable is zero. In that situation, file a regular return and report the required details instead of selecting the nil option.

Who must file GSTR-1 and GSTR-3B?

Regular taxpayers generally have to file GSTR-1 and GSTR-3B for each applicable tax period, including periods with no business activity. The filing frequency may be monthly or quarterly under the Quarterly Returns with Monthly Payment (QRMP) scheme. QRMP taxpayers file the returns quarterly, while any tax payment for the first two months of a quarter is generally made through Form PMT-06.

Composition taxpayers, input service distributors and certain other categories follow different return requirements. This guide covers nil filing of GSTR-1 and GSTR-3B by regular taxpayers. Check the GST Portal and the rules applicable to your registration before filing.

When can you file a nil GSTR-1?

GSTR-1 reports outward supplies and related documents. You can generally file it as nil when you have no outward-supply details or other information to report for the month or quarter.

Do not assume that no sales or no tax collected means GSTR-1 is nil. Check for:

• Taxable, zero-rated, exempt, nil-rated or non-GST outward supplies;
• Advances received that must be reported;
• Credit notes, debit notes, amendments or other reportable documents; and
• Invoices or records already saved or submitted through the Invoice Furnishing Facility (IFF) under QRMP.

If there are details to report, file a regular GSTR-1. If you need to add or amend an invoice before filing GSTR-3B, see TaxClear’s guide to filing GSTR-1A. GSTR-1A is used to add or amend details in the same period’s GSTR-1; it cannot be filed as a nil statement.

When can you file a nil GSTR-3B?

GSTR-3B is a summary return for supplies, tax liability, ITC and other required figures. The GST Portal’s nil option is generally available only when there are no transactions or liabilities to report or pay for that tax period. Review the portal’s eligibility questions and any auto-populated information before selecting nil.

A regular GSTR-3B may be required if, for example, you:

• Made exempt, nil-rated or non-GST supplies;
• Received supplies, including supplies liable to reverse charge;
• Have ITC to claim, reverse or report;
• Have relevant data auto-populated from GSTR-1, IFF or other return information;
• Made manual entries or have other figures to report; or
• Have interest, late fees or another liability to pay, including an outstanding amount carried forward.

If the portal does not offer nil filing, check the source documents and the return data. Do not ignore auto-populated figures or try to force a nil filing. For information about the portal’s GSTR-3B data and recent return features, see TaxClear’s GSTR-3B changes guide.

Nil status is assessed separately for each return. For example, a business with no sales might qualify to file nil GSTR-1 but still need to file a regular GSTR-3B because it has reverse-charge liability or ITC to report.

GSTR-1 and GSTR-3B due dates

The ordinary due date depends on the return and filing frequency. A nil return does not get a different due date. The Government may extend a due date for a specific period, so check the GST Portal for your GSTIN and tax period.

Return	Filing frequency	Ordinary due date
GSTR-1	Monthly	11th of the following month
GSTR-1	Quarterly under QRMP	13th of the month after the quarter
GSTR-3B	Monthly	20th of the following month
GSTR-3B	Quarterly under QRMP	22nd or 24th of the month after the quarter, depending on the State/UT

For example, a monthly filer ordinarily files October GSTR-1 by 11 November and GSTR-3B by 20 November. A QRMP filer ordinarily files the quarterly GSTR-1 by the 13th and GSTR-3B by the 22nd or 24th of the month following the quarter, depending on the State or Union territory.

Use the due date shown for the relevant return period on the GST Portal, especially where an extension or a notified change applies.

How to file a nil GSTR-1 or GSTR-3B by SMS

Eligible monthly and quarterly filers can use the GSTN SMS facility for nil GSTR-1 and nil GSTR-3B. Send the SMS from the mobile number registered with the GSTIN to 14409. For quarterly filing, enter the last month of the quarter in the period field.

For nil GSTR-1, send:

NIL R1 <15-digit GSTIN> <MMYYYY>

For nil GSTR-3B, send:

NIL 3B <15-digit GSTIN> <MMYYYY>

For a monthly return for October 2026, the period is 102026. For a quarter ending in September 2026, use 092026.

After the first SMS, you should receive a six-digit verification code. Confirm the return by sending the matching confirmation message to 14409:

• For GSTR-1: CNF R1 <six-digit code>
• For GSTR-3B: CNF 3B <six-digit code>

The first SMS or verification code does not mean the return has been filed. Wait for the successful filing message and Application Reference Number (ARN), then check the return status on the GST Portal under Services > Returns > Track Return Status. If filing fails, log in and review the return tile and the message shown by the portal.

For QRMP filers, pending or saved IFF records for the first or second month of the quarter can prevent nil GSTR-1 filing by SMS. Check the IFF status if the SMS filing is rejected.

How to file a nil return on the GST Portal

If you are not using SMS, file through the GST Portal:

1. Log in to the GST Portal.
2. Go to Services > Returns > Returns Dashboard.
3. Select the financial year and month or quarter, then search.
4. Open the GSTR-1 or GSTR-3B tile for the period.
5. Check that the return meets the nil-filing conditions and that there are no transactions, auto-populated figures or outstanding liabilities to report.
6. Select the nil option if available, review and submit the return using the verification method provided.
7. Save the ARN and confirm that the return status shows as filed.

Late fees and common mistakes

Late fees can apply when a nil return is filed after its due date. For periods covered by the applicable notifications, the nil-return late fee is generally ₹20 per day in total—₹10 under CGST and ₹10 under SGST or UTGST—with a notified cap that is generally ₹500 per return. The applicable amount depends on the return period and notifications. Check the liability calculated on the GST Portal.

Interest may apply if tax was due and paid late. Filing a nil return does not remove an earlier unfiled return, an outstanding demand or another liability. TaxClear’s GSTR-1 late-fee guide discusses recovery of past late fees.

Before filing, avoid these common errors:

• Assuming that no sales automatically makes both returns nil;
• Ignoring exempt, nil-rated or non-GST supplies that must be reported;
• Overlooking reverse-charge liability, ITC or a required ITC reversal;
• Using the wrong period in the SMS—QRMP filers use the last month of the quarter; and
• Stopping after the verification-code SMS without receiving the ARN and checking the filed status.

Frequently asked questions

Do I need to file GSTR-1 and GSTR-3B if I had no sales?

If you are required to file these returns, you generally must file for each applicable period. You may file nil only when that particular return meets its nil-filing conditions. Purchases, reverse-charge liability, ITC, interest or fees may mean that GSTR-3B cannot be filed as nil.

Can I file nil GSTR-3B if I made purchases but no sales?

Not necessarily. A purchase may involve reverse-charge tax or ITC that must be reported. Check the GST Portal’s nil-filing questions and auto-populated data. If there is any transaction or liability to report, file a regular GSTR-3B.

Can I file nil returns by SMS every month?

You can use the SMS facility if the return meets the nil conditions and you follow the prescribed steps from the registered mobile number. Complete the confirmation SMS, wait for the ARN and check the filing status.

Is the due date different for nil returns?

No. The ordinary due date depends on the return and filing frequency, not on whether the return is nil. A notified extension may apply to a particular period.

What should I do if the GST Portal does not allow nil filing?

Review supplies, purchases, ITC, reverse-charge transactions, auto-populated data and outstanding interest, late fees or other liabilities. If the portal shows information that must be reported, verify it against your records and file a regular return with the correct figures.