How to file a nil GST return

If you are registered but had no outward supplies and no tax to pay in a period, you still must file a nil return. Skipping it attracts late fees.

How

Both GSTR-1 and GSTR-3B can be filed as nil, and a nil GSTR-3B can usually be filed by a simple SMS or a few clicks on the portal.

Why bother

Late fees accrue per day per return even when the return is nil, and a missed return blocks the next one. See late fees.