Gst nil return

257 views 8 replies
sir, newely taken gst registeration, how many months to file nil return continuously?
gst on voluntary basis of normal dealer.
Replies (8)
If you do not have any transaction you need to file NIL Return till you cancel the GST Registration
There is no time limit for filing NIL return in GST. If there is no transaction relates to GST in your business, you can file Nil return.
@ Vijay Prakash ji
Nil Return is also required to be file within due date as per GST Act, otherwise late filing fee is applicable (except/otherwise Exemption given by Government)

@ Srikumar ji
If your returns are pending from the registration or for earlier months than you can file all your pending Returns before 30th September, 2020 with Nil late fee, if it's NIL return.
Thanks sir
Dear Sagarji, My reply relates to his query, "how many months to file nil return continuously" It does not relates "due dates",
but Number of limitations.
Some one say 6 months file nil return, after 6 months turnover will disclose to gst . is it true?
As per GST law, we can say there is a limit on number of Nil return.
The GST officer can cancel your registration, if you are not starting the business from your place of business, or in case where the registration was obtained voluntarily and you have not started the business within 6 months.
But practically as of now, it is very improbable that the officer will exercise their this power.

Note : It's for first six months after voluntary registration, So, for safer side you can disclose sale in any month (in first six months), after that there is No limit on number of Nil return can be filed.
As per Section 25(2)(d) of CGST Act the Registration can be cancelled , the taxpayer who has obtain the Registration voluntary & not commence his business within Six months.means he has furnish Nil return for 2qtrs or 6 months.

So if you have obtained the voluntary Registration cannot file Nil return for six months or 2Qtr.


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register