Can I file a nil GST return?

Short answerYes — if you had no sales, purchases or tax in a period, you must still file a nil return (GSTR-1 and GSTR-3B). Filing is mandatory even with no activity; skipping it attracts late fees. A nil GSTR-3B/GSTR-1 can even be filed by SMS, in seconds.

Nil still means file

Once registered, you must file your returns every period whether or not you traded. A period with no outward supplies, no purchases and no tax is a nil return — but it is not optional. Missing it still triggers late fees and can lead to cancellation.

How to file it quickly

A nil GSTR-3B and nil GSTR-1 can be filed in moments — the portal offers a one-click nil option, and you can even file by SMS from your registered mobile. There is no reason to skip a nil period given how fast it is. Confirm the current SMS-filing facility.

A worked example

Example: a seasonal business with no sales in the monsoon months still files nil GSTR-1 and GSTR-3B for those months — by SMS in under a minute each. A dormant company that ignored its nil returns for a year, by contrast, faces accumulating late fees and a possible cancellation notice. Filing nil keeps the registration clean and the late-fee clock off. Our team can keep your filings current.

Talk to CA Vijay R Singh

Have dormant periods and unsure about nil returns? You can message him directly, or book a short call to talk through your situation.

This answer is general information for businesses, not tax advice. Tax rates, thresholds and forms change with each Finance Act — please confirm the current position for your own facts, or speak to us, before acting.

© 2026 Vijay R Singh & Co., Chartered Accountants | FRN 136869W | M.No. 153926 | +91 98607 23959 | info@cavijaysingh.com | Andheri East, Mumbai 400069

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