In today's article we will learn how to file "Nil GSTR1" return. When you don't have any outward supplies for particular tax period you need to file "Nil GSTR1" of for that period.
For
filling "GSTR1 Nil" return you will have to login in to your account on GST website go to return dashboard. Select month for which you want to
file GSTR1.
You will see your GSTIN, FY, month for which you re filling
the return. This is the first return you will be filling on GST portal. The GST
portal will not have any data related to your business so you are asked to fill your aggregate turnover for the
preceding year i.e 2016-17 and your total turnover for period "April to June
2017". Your total turnover should include
total services and goods r the
preceding year i.e 2016-17 and your total turnover for period April to June
2017. Your total turnover should include
total services and goods supplied for the period.
Once you get this
message go to the offline utility tool and enter GSTIN number, enter
aggregate turnover in both rows and click on proceed button. You will see on
top that by default "B2B" data sheet is selected change it to "B2C" small
Details -7. Select type as other than E-Commerce, select place of supply
as your own state so. It will be intra-state supply rate and value be
remain zero then save this information.
You will get a success message, than on top click on view summary and generate the JSON file. This is a dummy invoice just have no impact on your sales for the month. We have do this just for the website to accept our Nil return.
You will get a success message, than on top click on view summary and generate the JSON file. This is a dummy invoice just have no impact on your sales for the month. We have do this just for the website to accept our Nil return.
Now
login to your GST account then go to return dashboard, Select month for
which you want to file GSTR1, click on prepare offline and upload your JSON
file. You will get a success message. Now go back and go to prepare
online and you will see your turnover data is save and rest of the tabs
has no data. So scroll down until you will see one option to generate draft
return. Click on it , you will get message that your request is under
process and you will get to view your draft return after 1 minute. Now
check after one minute and you will get option to Preview your return. Click on it and draft will be open in your browser tab. view it and go
back to return screen, click on declaration and submit the return. You
will get message that once you submit the return you will not be allowed
to change the data in the return. Once you click on submit you will
have to wait till the submit request gets processed. you wont be allowed
to resubmit unless the earlier request is processed.
After
submitting the return you can submit it with "DSC" or "EVC". You need to
file it with "DSC" or "EVC". if you don't file your return on time Rs.100
will be charged as late filling fee.
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