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Gst nil return

srikumar (audit staff) (1203 Points)

10 August 2020

sir, newely taken gst registeration, how many months to file nil return continuously?
gst on voluntary basis of normal dealer.

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8 Replies

Asha Kanta Sharma (Manager - Finance & Accounts) (10524 Points)
Replied 10 August 2020

If you do not have any transaction you need to file NIL Return till you cancel the GST Registration

Vijayprakash P (1313 Points)
Replied 10 August 2020

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.

Sagar Patel (Tax and Business Consultant) (11611 Points)
Replied 10 August 2020

@ 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.

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srikumar (audit staff) (1203 Points)
Replied 10 August 2020

Thanks sir

Vijayprakash P (1313 Points)
Replied 10 August 2020

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.

srikumar (audit staff) (1203 Points)
Replied 12 August 2020

Some one say 6 months file nil return, after 6 months turnover will disclose to gst . is it true?

Sagar Patel (Tax and Business Consultant) (11611 Points)
Replied 12 August 2020

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.

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 13 August 2020

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.