{"id":7962,"date":"2022-08-02T14:46:38","date_gmt":"2022-08-02T13:46:38","guid":{"rendered":"https:\/\/www.klickongstworld.com\/blog\/?p=7962"},"modified":"2022-08-02T14:53:01","modified_gmt":"2022-08-02T13:53:01","slug":"gstn-issued-advisory-on-single-click-nil-filing-of-gstr-1","status":"publish","type":"post","link":"https:\/\/www.klickongstworld.com\/blog\/gstn-issued-advisory-on-single-click-nil-filing-of-gstr-1\/","title":{"rendered":"GSTN issued Advisory on Single click Nil filing of GSTR-1"},"content":{"rendered":"

The Goods and Services Tax Network (“GSTN”<\/strong>) has issued an Advisory dated August 02, 2022<\/em><\/strong> on Single click Nil filing of GSTR-1 to improve the user experience and performance of GSTR-1\/IFF filing.<\/p>\n

It has been constant endeavor to improve the user experience and performance of GSTR-1\/IFF filing and hence significant improvements in Summary Generation process, quicker response time and enhanced user-experience for the taxpayers have been achieved. In order to further simplify the return filing experience a single click NIL filing of GSTR-1 has been introduced on GST Portal. Taxpayers can now file NIL GSTR-1 return by simply ticking the check box File NIL GSTR-1 available at GSTR-1 dashboard.<\/p>\n

Eligibility to file NIL GSTR-1:<\/strong> Taxpayers may file NIL GSTR-1 if they have:<\/p>\n

a. No Outward Supplies<\/strong> (including supplies on which tax is to be charged on reverse charge basis, zero rated supplies and deemed exports) during the month or quarter for which the form is being filed for, or<\/p>\n

b. No Amendments<\/strong> to be made to any of the supplies declared in an earlier form,<\/p>\n

c. No Credit or Debit Notes<\/strong> to be declared \/ amended,<\/p>\n

d. No details of advances received<\/strong> for services is to be declared or adjusted <\/p>\n

Steps to file NIL GSTR-1:<\/strong><\/p>\n

Taxpayers shall login to GST portal and navigate to online form GSTR-1 by selecting relevant GSTR-1 period in Returns dashboard (Services > Returns > Returns Dashboard > Form GSTR-1 > Prepare Online).<\/p>\n

Select File NIL GSTR-1 checkbox:<\/strong> In the GSTR-1 dashboard, a File NIL GSTR-1 checkbox shall be available at the top. If the taxpayer is eligible to file NIL GSTR-1, they can select the File NIL GSTR-1 checkbox. On click of the checkbox, system will show a note related to NIL filing and all the tiles\/tables shall be hidden.<\/p>\n

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