GST Filing - NIL Return

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The necessary document for GST return Filing are as follows:

  • GST Number and Login Details
  • Sales Invoices or Summary
  • purchase Invoice s or Summary
  • Debit notes & Credit Note Summary
  • Bank Statements if required

Under GST, CGST is a tax levied on Intra State supplies of both goods and services by the Central Government and will be governed by the CGST Act. SGST will also be levied on the same Intra State supply but will be governed by the State Government.

This implies that both the Central and the State governments will agree on combining their levies with an appropriate proportion for revenue sharing between them. However, it is clearly mentioned in Section 8 of the GST Act that the taxes be levied on all Intra-State supplies of goods and/or services but the rate of tax shall not be exceeding 14%, each.

Under GST, SGST is a tax levied on Intra State supplies of both goods and services by the State Government and will be governed by the SGST Act. As explained above, CGST will also be levied on the same Intra State supply but will be governed by the Central Government.

Any tax liability obtained under SGST can be set off against SGST or IGST input tax credit only.

Under GST, IGST is a tax levied on all Inter-State supplies of goods and/or services and will be governed by the IGST Act. IGST will be applicable on any supply of goods and/or services in both cases of import into India and export from India.

The step-by-step procedure that individuals must follow to complete GST Registration is mentioned below:

  • Step 1: Visit the GST portal
  • Step 2: Click on the “Register Now” link which can be found under the “Taxpayers” tab
  • Step 3: Select “New Registration”.
  • Step 4: Fill the below-mentioned details:
    • Under the “I am a” drop-down menu, select “Taxpayer”.
    • Select the respective state and district.
    • Enter the name of the business.
    • Enter the PAN of the business.
    • Enter the email ID and mobile number in the respective boxes. The entered email ID and mobile number must be active as OTPs will be sent to them.
    • Enter the image that is shown on the screen and click on “Proceed”.
  • Step 5: On the next page, enter the OTP that was sent to the email ID and mobile number in the respective boxes.
  • Step 6: Once the details have been entered, click on “Proceed”.
  • Step 7: You will be shown the Temporary Reference Number (TRN) on the screen. Make a note of the TRN.
  • Step 8: Visit the GST portal again and click on “Register” under the “Taxpayers” menu.
  • Step 9: Select “Temporary Reference Number (TRN)”.
  • Step 10: Enter the TRN and the captcha details.
  • Step 11: Click on “Proceed”.
  • Step 12: You will receive an OTP on your email ID and registered mobile number. Enter the OTP on the next page and click on “Proceed”.
  • Step 13: The status of your application will be available on the next page. On the right side, there will be an Edit icon, click on it.
  • Step 14: There will be 10 sections on the next page. All the relevant details must be filled, and the necessary documents must be submitted. The list of documents that must be uploaded are mentioned below:
    • Photographs
    • Business address proof
    • Bank details such as account number, bank name, bank branch, and IFSC code.
    • Authorisation form
    • The constitution of the taxpayer.
  • Step 15: Step 15: Visit the “Verification” page and check the declaration, Then submit the application by using one of the below mentioned methods:
    • By Electronic Verification Code (EVC). The code will be sent to the registered mobile number.
    • By e-Sign method. An OTP will be sent to the mobile number linked to the Aadhaar card.
    • In case companies are registering, the application must be submitted by using the Digital Signature Certificate (DSC).

Once completed, a success message will be shown on the screen. The Application Reference Number (ARN) will be sent to the registered mobile number and email ID. You can check the status of the ARN on the GST portal.

The GST return is the documentary accounts of all the sales and purchases made by an Input Service Provider, as well as the tax collected or paid by him. The GST return is generally filed on the basis of the quarter or annual every year, i.e. the taxpayer can furnish this document at an interval of 3 months or once a year.

Any person who carries on a business or any economic activities at any place in India and has registered himself under the GST Act is liable to file the returns.

The word person does not mean only an individual, it also includes HUF, company, firm, LLP, an AOP/BOI, any incorporation or Government company, a body corporate incorporated with any foreign country but carrying its business in India, co-operative society, local authority, government, trust, artificial person.

Even if there is no business transaction during the period covered under the return, it is necessary to file GST, but it shall be a “Nil Return”.

Certain entities are excluded from filing the GST return:

  • Has to register under GST but not required to file returns: UN bodies and foreign consulates are exempted from GST return filing, but on the months they have made any purchase, has to file returns only for those months.
  • Neither required to register nor GST return: The Public Sector Undertakings, any business or trade-in non-GST supplies, are not required to register under GST and eventually not liable to file GST returns.
GSTRDefinitionDocuments Required/DetailsDue Date
GSTR-1It is a monthly return of outward supplies of monthly return showcasing the sales transactions made by the taxpayer
  • Invoices
  • Debit notes
  • Credit notes
  • Revised notes
10th day of every month
GSTR-2It is a monthly return of inward supply of goods and services, i.e. the purchase made by the taxpayer in a particular month.
  • Invoices
  • Debit notes
  • Credit notes
Between 11th to 15th of the succeeding month.
GSTR-2AIt is a necessary document, auto-populated which can be used for the acceptance, rejection or rectification of the invoices uploaded in GSTR-1/2.It is a read-only documentBetween 11th to 15th of the succeeding month.
GSTR-3BIt is the self-declaration of of the taxability of the taxpayer comparing the inwards and outward supplies conducted in a monthIf there is no transaction in a particular month, the taxpayer has to submit a Nil return20th of the Succeeding month
GSTR-4Taxpayers having quarterly turnover upto Rs. 1.5 Crore has to pay a fixed rate of taxHas to be paid in every quarter18th of the following month of the specified quarter for which GST return filing has to be done.
GSTR-5It is for the taxpayer who has an economic activity in India, but himself stays out of India. It is a monthly return filing
  • Inwards Supply
  • Outward Supply
  • Any interest/penalty/fees
  • Tax amount
  • Any other amount payable
20th of the succeeding month
GSTR-6It is a monthly GST return filing done by the Input Service Distributor
  • Summary of the total input tax credit available for distribution.
  • Invoices
  • Debit Notes
  • Credit Notes
13th Day of the succeeding month
GSTR-7This GST Return filing has to be done monthly by the ones who are deducting TDS
  • Tax Deducted at source
  • Liability towards TDS
  • TDS refund claimed
  • Interest, late fees
10th Day of the Succeeding month
GSTR-8This is the GST Return filing which has to be filed by every e-commerce operator who deducts TDS
  • Details of sale/supplies made through an e-commerce portal
  • TDS deducted
10th day of succeeding month
GSTR-9This is for each and every taxpayer registered under the GST Act. They have to furnish the annual GST return filing electronicallyThere are certain exceptions:
  • Input Service Provider
  • Taxpayer U/S 51/52
  • Casual Taxpayer
  • NRI Taxpayer
30th November 2019
GSTR 9AAnnual return in addition to the quarterly return by a composition dealer in a financial year
  • Inward and outward supplies4
  • Tax paid
  • Input credit availed/reversed
  • Tax refunds
  • Penalties
December 31st succeeding the close of a particular financial year
GSTR- 9BIt is the GST return filing furnished by the e-commerce operators monthly 31st December of the succeeding year
GSTR- 9CIf the taxpayer’s turnover is more than Rs. 2 crore has to proceed for this GST return filing after being audited by a CA
  • Annual return
  • Copy of audited account
  • Reconciliation statement
31st December of the subsequent financial year
GSTR- 10This GST return filing has to be filed by the person whose GST registration has been cancelledIt has to be filed electronically on the portal or through a facilitation center prescribed by the Commissioner3 months following the date of cancellation
GSTR- 11The foreign embassies or diplomatic mission who are not liable to pay tax in India, are allotted a UIN. This GST return filing has to be conducted by them.The UIN is allotted to:
  • Specialized agency of the UNO
  • Consulate/embassy of a foreign country
  • Multilateral financial institution and organization under the UN (Privileges and Immunities) Act 1947
  • Any other person/class of persons specified by the COmmissioner
28th of the succeeding month.

You can do that yourself, or can hire a professional for a smoother and expert proceeding.

  • Step 1: Visit the official GST website using the following link and login to your GST portal
  • Step 2: Under the service option on your dashboard a drop-down will appear. Choose Registration and then select Application for Cancellation of Registration.

Once you select Application for Cancellation of Registration three option will appear:

  • Basic Details
  • Cancellation details
  • Verification
  • Step 3: Fill in the Basic Details that is required and click on the Save and Continue Button
    In the Address for a place of business and for future correspondence is same then click on same as the above option
  • Step 4: Fill in the reason for cancellation. 6 option will appear as the Reason for cancellation
    1. Change in the constitution of business leading to change in PAN
    2. Ceased to be liable to pay tax
    3. Discontinuance of business / Closure of business
    4. Others
    5. Transfer of business on account of amalgamation, de-merger, sale, leased or otherwise
    6. Death of Sole Proprietor

Information Required to fill the cancellation form

  • Address, Email-id and Registered Mobile Number
  • Reason for cancellation and the desired date to Cancel
  • Particulars on which tax is payable: input available on semi-finished and finished goods, Stock of input and stock of capital. On filling the tax liability, you would be manually required to fill in the value.
  • You would be required to fill in either Electronic Cash ledger or Electronic Credit ledger to set off the tax liability
  • Details of the last return filed by the Taxpayer

When the existing unit is merged/de-merger/transferred, etc., then the details of registration of the entity, i.e., GSTIN on the transferee entity.

  • Step 5: On filing the required reason and details, the verification option will appear. Fill in the name of the authorized signatory and the place of making the declaration. Depending upon the signatory, fill in the details and choose the relevant option to submit. In the case of a company or LLP, DSC is mandatory. OTP will be generated

In case the taxpayer has issued an invoice, he/she would be required to fill GST REG-16. The Above step is valid when the invoice is not issued.

Where GST REG-16 is filed by the Taxpayer, the officer will within 30 days issue the order of cancellation.

Getting registered under composition scheme is optional and voluntary. Any business which has a turnover of less than Rs. One crore or 75 lakhs for the specified states can opt for this scheme but on any given day, if turnover crosses the above-mentioned limit, then he becomes ineligible and has to take registration under the regular scheme. There are certain conditions that need to be fulfilled before opting for composition levy.

They are as follows:

  • Any assessee who only deals in supply of goods can opt for this scheme that means this provision is not applicable for service providers. However, restaurant service providers are excluded.
  • There should not be any interstate supply of goods that means businesses having only an intra-state supply of goods are eligible.
  • Any dealer who is supplying goods through electronic commerce operator will be barred from being registered under the composition scheme. For example: If M/s ABC sells its products through Flipkart or Amazon (Electronic Commerce Operator), then M/s. ABC cannot opt for composition scheme.
  • The composition scheme is levied for all business verticals with the same PAN. A taxable person will not have the option to select a composition scheme for one, opt to pay taxes for others. For example, A taxable person has the following Business verticals separately registered – Sale of footwear, the sale of mobiles, Franchisee of McDonald’s. Here the composition scheme will be available to all 3 business verticals.
  • Dealers are not allowed to collect composition tax from the recipient of supplies, and neither are they allowed to take Input Tax Credit.
  • If the person is not eligible under composition scheme, tax liability shall be TAX + Interest and penalty which shall be equal to the amount of tax.
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