How to File a Nil GST Return: SMS and Portal
A GST return still has to be filed for a period even if there was no business activity. A Nil return is one where there are no outward supplies, no input tax credit, no reverse-charge liability and nothing else to report. GSTR-1 and GSTR-3B can both be filed as Nil either by SMS or on the portal.
When a return counts as Nil
- No outward supplies (no sales, exports, exempt or nil-rated supplies).
- No input tax credit to claim and none to reverse.
- No liability under reverse charge.
- No amendments to earlier periods, no advances, no credit or debit notes.
- All previous returns already filed — the portal and the SMS system both check this.
If even one table has a figure, it is not a Nil return and must be filed normally.
Filing Nil by SMS
Send the messages from the registered mobile number of the authorised signatory to 14409. The period is written as MMYYYY (for a quarter, use the last month of the quarter).
| Step | GSTR-3B | GSTR-1 |
|---|---|---|
| 1. Request | NIL 3B <GSTIN> <MMYYYY> | NIL R1 <GSTIN> <MMYYYY> |
| 2. Reply | A 6-digit verification code, valid for 30 minutes. | |
| 3. Confirm | CNF 3B <code> | CNF R1 <code> |
| 4. Reply | An SMS with the ARN — the return is filed. | |
You can check the filed status any time on the portal under Returns Dashboard. CMP-08 cannot be filed by SMS — use the portal.
Filing Nil on the portal
GSTR-3B
Returns Dashboard → select the period → GSTR-3B tile → Prepare Online. On the questionnaire, answer “Do you want to file Nil return?” as Yes. A File Nil GSTR-3B checkbox appears — tick it, then Proceed to File and file with EVC or DSC.
GSTR-1
Returns Dashboard → select the period → GSTR-1 tile → Prepare Online. At the top, tick File Nil GSTR-1 (it is only available when no records have been added and there are no amendments). Tick the declaration, select the authorised signatory, and File Statement with EVC or DSC.
CMP-08
For composition taxpayers with no turnover for the quarter: open CMP-08, leave Table 3 at zero, and file with EVC or DSC. There is no SMS option.
Late fee still applies
A Nil return filed after the due date still attracts a late fee — ₹20 per day (₹10 CGST + ₹10 SGST) for a nil GSTR-1 or GSTR-3B, capped at ₹500. Filing on time, even when there is nothing to report, avoids it. The late fee calculator shows the amount for a given delay.
Common problems
| What you see | What to do |
|---|---|
| SMS: “Invalid code” | The code expires in 30 minutes. Send the NIL request again for a fresh code. |
| SMS: no reply at all | Send from the authorised signatory's registered mobile only. Check the GSTIN and MMYYYY have single spaces and no typos. |
| “Previous period not filed” | Nil filing is still sequential — clear the earlier pending return first. |
| The “File Nil” checkbox is greyed out | Some data or a saved draft exists in a table. Delete it, or file the return normally. |
| “Return already filed” | It went through on an earlier attempt — check the status on the Returns Dashboard. |
Key takeaways
- A period with no activity still needs a return; file it as Nil.
- SMS to 14409 works for GSTR-1 (NIL R1) and GSTR-3B (NIL 3B), confirmed with CNF and the code; CMP-08 is portal-only.
- On the portal, answer the Nil question / tick the “File Nil” box and file with EVC or DSC.
- A late Nil return still costs ₹20 per day up to ₹500 — file on time.
Frequently asked questions
From the authorised signatory's registered mobile, send NIL 3B <GSTIN> <MMYYYY> (or NIL R1 for GSTR-1) to 14409. Reply with CNF 3B <code> (or CNF R1 <code>) using the 6-digit code you receive, which is valid for 30 minutes.
No. CMP-08 has no SMS option. Open it on the portal, leave Table 3 at zero, and file with EVC or DSC.
Yes. A late Nil GSTR-1 or GSTR-3B attracts Rs 20 per day (Rs 10 CGST + Rs 10 SGST), capped at Rs 500. Filing on time avoids it entirely.
There is saved data in one of the tables, or a pending amendment. Delete the data, or file the return normally rather than as Nil.