A surprising number of GST-registered businesses have months with no sales at all: a new business that registered before starting operations, a seasonal trader in the off-season, or a freelancer between projects. GST still expects a return for every one of those months. The good news is that a nil return takes under two minutes, and you can file it from your phone by SMS without logging in to the GST portal.

This guide covers who qualifies for a nil return, how to file nil GSTR-3B and GSTR-1 online and by SMS, the late fee if you miss the date, and the mistakes that turn a "nil" month into a notice. For returns with actual sales, see our complete guide to filing GST returns online.

What Is a Nil GST Return?

A nil return is a GSTR-3B or GSTR-1 with nothing to report for the tax period. You can file nil GSTR-3B only if, for that month or quarter, all of the following are true:

• No outward supplies — no taxable, exempt, nil-rated or zero-rated sales
• No inward supplies on which you must pay tax under reverse charge
• No input tax credit to claim or reverse
• No tax liability from earlier periods to declare, and no late fee or interest pending

A nil GSTR-1 simply means there are no outward supplies to report, including no credit or debit notes and no amendments. Composition taxpayers file a nil CMP-08 on the same principle.

If you made even one small sale or bought anything on which you want to claim ITC, it is not a nil month. File a regular return instead — our GST calculator helps you work out the tax on that sale.

Method 1: File a Nil Return on the GST Portal

Nil GSTR-1

1. Log in at gst.gov.in and go to Services → Returns → Returns Dashboard.
2. Select the financial year and tax period, then click Prepare Online under GSTR-1.
3. Tick the File Nil GSTR-1 option.
4. Click Generate Summary, then File Statement.
5. File with EVC (OTP on your registered mobile) or DSC.

Nil GSTR-3B

1. On the same Returns Dashboard, click Prepare Online under GSTR-3B.
2. Answer the first question, "Do you want to file Nil return?", with Yes.
3. Click Next; the portal shows a summary with all tables at zero.
4. Click File GSTR-3B with EVC (or DSC) and enter the OTP.
5. Download the filed return and note the ARN for your records.

File GSTR-1 first, then GSTR-3B, as you would in a normal month. The portal may refuse a nil GSTR-3B if GSTR-1, IFF or e-invoices show sales for that period — a useful check that you have not missed anything.

Method 2: File a Nil Return by SMS to 14409

SMS filing is the fastest option and works from any basic phone. Send the message from the mobile number registered with the authorised signatory on the GST portal.

For example, a business with GSTIN 07ABCDE1234F1Z5 filing nil GSTR-3B for September 2026 sends NIL 3B 07ABCDE1234F1Z5 092026. The portal replies with a six-digit verification code, valid for 30 minutes. Reply CNF 3B 123456 (using the code you received) and you will get an ARN by SMS once the return is filed. Quarterly (QRMP) filers use the last month of the quarter as the tax period, such as 092026 for July–September.

Before your first SMS filing, check that the authorised signatory's mobile number is correct on the portal. If you are not sure your GSTIN is active, verify it with our GSTIN validator.

Due Dates for Nil Returns

Nil returns have the same due dates as normal ones: GSTR-1 by the 11th of the following month (13th of the month after the quarter for QRMP filers) and GSTR-3B by the 20th (22nd or 24th for QRMP filers, depending on your state). See every date for this year in our GST return calendar or the due dates page.

Late Fee for a Missed Nil Return

Missing a nil return costs ₹20 per day (₹10 CGST + ₹10 SGST) per return, capped at ₹500 per return. There is no interest, because there is no tax due. That sounds small, but a business that forgets for a year owes the fee on both GSTR-1 and GSTR-3B for every month, and the portal will not let you file a later return until earlier ones are filed. Estimate what you owe with our GST late fee calculator.

Two more reasons not to let nil returns pile up: registration can be cancelled for continuous non-filing, and returns can no longer be filed once three years have passed from the due date. For the full picture, read our guide to GST penalties and interest.

Common Nil Return Mistakes

• Filing nil when you had purchases with ITC. A nil GSTR-3B claims no ITC. You can still claim it in a later month, but only within the time limit, so it is better to file a regular return with the credit. See how to claim ITC.
• Forgetting reverse charge. Paying rent to an unregistered landlord or hiring a goods transport agency can create RCM liability even without sales. Check with the RCM calculator.
• Filing GSTR-3B nil when GSTR-1 shows sales. This mismatch triggers a notice. Read how to fix GSTR-1 vs GSTR-3B mismatches.
• Staying registered when you have stopped trading. If you do not expect sales again, consider applying for cancellation instead of filing nil returns indefinitely.

Frequently Asked Questions

Is it mandatory to file a nil GST return?

Yes. Every regular taxpayer must file GSTR-1 and GSTR-3B for each period, even with no activity.

Can I file a nil return if I bought goods but made no sales?

Not if you want to claim ITC on those purchases, or if any purchase attracts reverse charge. File a regular GSTR-3B in that case.

Do I need a CA to file a nil return?

No. A nil return by SMS or on the portal takes a couple of minutes and needs only your GSTIN and registered mobile number.

What if the SMS code expires?

The code is valid for 30 minutes. If it expires, simply send the first SMS again to get a new code.

Free Tools for GST Filing

• GST Return Calendar — every due date for FY 2026-27
• Late Fee Calculator — work out fees for missed returns
• GSTIN Validator — check a GSTIN's format and status
• RCM Calculator — check if you owe reverse charge
• GST Calculator — tax on any sale

Start using DoAide GST free →