05 September 2017
So your VAT Return & Service Tax returns for the period are Nil Returns??, Then You may provide Turnover as Zero for 1st Qrt. Check that you have no Credits in P&L A/c.
02 August 2025
For **GSTR-1**, which is about **outward supplies (sales)**, you **do not report purchases** or purchase turnover.
So, if you have **only purchases and no sales** in the 1st quarter, your **turnover in GSTR-1 will be zero** or **nil** for that period.
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### Summary:
* **Purchases** are reported in **GSTR-2B or GSTR-3B input tax credit sections**, not in GSTR-1. * In **GSTR-1, report only outward supplies (sales).** * If there are no sales, **file GSTR-1 with zero turnover** for that quarter.
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If you’re filing **VAT return**, purchase turnover is relevant there, but for GST GSTR-1 it’s only sales.
Does that clear your doubt? Would you like help with filling GSTR-3B or VAT returns too?