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Nil GSTR9 Return Filing: Do You Need to Do That?


Nil GSTR9 Return Filing: Do You Need to Do That?

As you may know, GSTR 9 is an annual return form that a regular taxpayer is required to file for his/her annual turnover. The form requires invoice details for inward and outward supplies as procured by the given business. But what if no invoices were issued for any inward or outward transaction throughout the year, would a business be still required to file GSTR 9?

Apparently YES, a registered person under GST is required to file his/her return, irrespective of business turnover or profitability. Hence, even if there were no invoices issued by or to the given business throughout the year, the taxpayer will have to log in to the GSTN portal and submit a NIL return.

Although, form GSTR 9 has numerous details and tables that needs to be filled by a regular taxpayer in regards to his tax liability and supplies. For a taxpayer with zero sales, many of these fields can be omitted, as the taxpayer may not have details in relation to the given field.

Who is eligible to file a Nil Return in GSTR 9?

A registered taxpayer can file NIL returns if the following conditions are met for the given fiscal year:
  • The business made no Inward(Purchase) or Outward supplies (Sale);
  • The taxpayer has no Liability (of any kind);
  • No Credit was claimed by the taxpayer;
  • No Demand to create order was received;
  • The taxpayer claimed no Refund.

Also, to file a NIL GSTR 9, the registered tax person is required to file NIL monthly returns for all the months in the given fiscal year. Nil GSTR 9 Return can be filed on GSTN Portal.

What if a taxpayer fails to file his NIL Return?

As stated earlier, every taxpayer is required to file his/her GSTR 9, even in case of NIL Returns. Thus, if a taxpayer fails to do the same before the given due date, he shall be penalised with Rs 100/day until the filing is complete.

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About Ashwini Gorhe


Ashwini Gorhe, a Chartered Accountant, is associated with IRIS as a Financial Analyst. She has around 6 years of experience in compliance space which includes XBRL reporting, GST and Data analysis. She is actively involved in the IRIS Sapphire (GST filing solution) and IRIS Topaz (E-way bill solution) product development. Before GST, she was handling US compliance analyzing US financial statements and reviewing XBRL filings for US and India market.

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hakkim 3 months, 3 weeks ago

if no purchase and sale but we paid late fee in compositon scheme ,how to file annual return?

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Current rating: 5

Ashwini Gorhe 2 months, 1 week ago

As you are a composite taxpayer and you paid late fees hence you need to file GSTR 9A.

Nil return is not applicable to you because you paid late fees. Any kind of liability if you paid then nil return will not get applicable.

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