Single Click NIL filing of GSTR-1

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.
Eligibility to file NIL GSTR-1: Taxpayers may file NIL GSTR-1 if they have:
a. No Outward Supplies (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
b. No Amendments to be made to any of the supplies declared in an earlier form,
c. No Credit or Debit Notes to be declared / amended,
d. No details of advances received for services is to be declared or adjusted.

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