GSTN has issued Frequently Asked Question on filing of nil GSTR-1 through SMS on GST Portal. Some of the important questions for the understanding of the taxpayers are as under:-
1. Ques: When can Form GSTR-1 be filed as Nil?
Ans: Form GSTR-1 can be filed as a nil return if there are no outward supplies (including supplies on which tax is to be charged on a reverse charge basis, zero-rated supplies, and deemed exports) during the month or quarter, for which the return is being filed for.
2. Ques: Who can file Nil Form GSTR-1?
Ans: Nil Form GSTR-1 for a tax period can be filed, if:
- There are no Outward Supplies (including supplies on which tax is to be charged on a reverse charge basis, zero-rated supplies, and deemed exports) during the month or quarter for which the return is being filed for
- No Amendments is to be made to any of the supplies declared in an earlier return
- No Credit or Debit Notes is to be declared/amended
- No details of advances received for services is to be declared or adjusted
3. Ques: Who is authorized to file Nil Form GSTR-1 through SMS, on behalf of the taxpayer?
Ans: All the authorized representatives, for a particular GSTIN, are allowed to file Nil Form GSTR-1 through SMS.
- If more than one Authorized Signatories/ Representatives have the same mobile number registered on the GST Portal, such Authorized Signatories cannot file Nil Form GSTR-1 through SMS. In such scenario, Authorized Signatory first need to update their mobile number on the GST Portal, through non-core amendment process, by giving unique mobile number for every authorized signatory for that requested GSTIN.
- Any Authorized Signatory/ Representative with unique mobile number registered on the GST Portal, can file Nil Form GSTR-1 through SMS.
4. Ques: Who is eligible to file Nil Form GSTR-1 through SMS?
Ans: Any taxpayer who fulfills below conditions, are eligible to file Nil Form GSTR-1, through SMS:
- Taxpayer must be registered as Normal taxpayer/ Casual taxpayer/ SEZ Unit / SEZ Developer and must have a valid GSTIN
- Taxpayer must have opted for the filing frequency as either monthly or quarterly on the GST Portal.
- Authorized signatory and his/ her phone number must be registered on the GST Portal.
- There must not be any data in saved or submitted stage in online version of Form GSTR-1, on the GST Portal.
5. Ques: I have saved my data/summary for a particular return period on the GST Portal. Can I file Nil Form GSTR-1 through SMS for that period?
Ans: You cannot file Nil Form GSTR-1 through SMS, for the tax period, for which you have saved data/summary on the GST Portal. If you have some saved data in your Form GSTR-1 on GST Portal, you need to either file your Form GSTR-1 through online mode on GST Portal or delete the saved data from the portal and then file Nil Form GSTR-1 through SMS.
To read more FAQ’s: https://tutorial.gst.gov.in/userguide/returns/index.htm#t=faq_nilreturngstr1.htm