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Published on: Jul 30, 2026

How to File Nil GSTR 2 Return?

Nil GSTR 2 return should be filed by persons having

GST registration without any purchase transaction during a month. All taxpayers registered under GST are required to file monthly GST returns irrespective of sales, profitability or business activity. Hence, on obtaining GST registration, taxpayers must file GSTR 2 return, even if there is no business activity. In this article, we look at the procedure for filing nil GSTR 2 return.

Filing Nil GSTR 2 returns

The registered taxpayer can file Nil GSTR 2 return when the taxpayer states NIL on inward supplies for the month. Under these circumstances with no purchases for the month, the taxpayer can file NIL GST returns.

Do I have to file nil GST return even if there is no turnover?

Yes, nil GST return must be filed by all taxpayers even if there is no business activity, sales or purchases. If GST returns are not filed, a penalty of Rs.100 per day shall apply.

Click here to read on GSTR 1 Return Filing

Procedure for Filing Nil GSTR 2 Return

If you are using LEDGERS

GST Sofware, you can file GSTR 2 return from the software itself. In case you would like to manually file nil GSTR 2 return, you can follow the below-mentioned steps:

Procedure for filing nil GSTR1 return.

Step 1: Log in to your GST Account

GST Portal.

Step 1 - Login to GST Portal

Step 2: Select the return filing month

From the drop-down menu, select the return filing month and click on search.

Step 2 - Select the GSTR2 Return Filing Month

Step 3: Click on auto-drafted GSTR 2A

GSTR 2A contains the auto-populated part of GSTR 2 return. Before filing nil GSTR 2 return, ensure that there are no auto-populated invoices or credit/debit notes in GSTR 2A.

Step 3 - Verify the Auto Drafted GSTR2A

Step 4: Verify details in the aut0-drafted GSTR 2A

The GST portal auto-populates most of the data for GSTR 2 returns as per the information provided for GSTR 1. Hence, if a person registered under GST mentions that the concerned individual supplied goods to your GSTIN, then the respective B2B invoice, credit/debit note amendments and TDS/TCS credit shall reflect in GSTR 2A.

Step 4 - GSTR2A dashboard In the case of nil GSTR 2 return, the auto-drafted GSTR 2A should not have any information or record as shown below.

Step 4A - Ensure there are no records in GSTR2A

Step 5: Begin preparing GSTR 2

Once you have verified that there is no auto-populated data, go back to the returns dashboard and click on prepare GSTR 2 online as shown below.

Step 5 - Click on Prepare GSTR2 Online

Step 6: Ensure that GSTR 2 return is nil

In the GSTR 2 summary, ensure that there is no data and all sections of GSTR 2 return is nil as shown below:

Step 6 - Verify GSTR2 Return Summary

Step 7: Download and preview the GSTR 2 Return

Once you have verified that GSTR 2 return does not contain any information, click on the preview button to download GSTR 2 summary in pdf format. A sample nil GSTR 2 return in pdf format from GST Portal is attached below:

Step 8: Submit the nil GSTR 2 return

Once you have verified that the GSTR 2 return is nil, click on submit to file the GSTR 2 return. Once the nil GSTR 2 return is filed, you will not be able to rectify. Once the return is submitted, click on file GSTR 2 with DSC or file GSTR 2 with EVC to complete the GSTR 2 return filing process.

Step 8 - Submit Nil GSTR2 Return

Back to Learn

Frequently Asked Questions

Common questions about Filing Nil GSTR 2 Return: Monthly GST Compliance Tips.

You need to file GSTR 2 return every month, even if you do not have any purchase transactions during that period. All registered taxpayers under GST are required to file monthly GST returns, irrespective of their sales, profitability, or business activity.

If you fail to file nil GSTR 2 return, you will be liable to pay a penalty of Rs. 100 per day. It is mandatory for all GST registered taxpayers to file their GST returns, even if they do not have any business transactions in a particular month.

No, you cannot file nil GSTR 2 return if you have inward supplies (purchases) during the month. Nil GSTR 2 return can only be filed if you do not have any inward supplies or purchases for the given month.

Yes, there is a specific procedure to file nil GSTR 2 return on the GST portal. The article provides step-by-step instructions on how to log in to your GST account, verify the auto-drafted GSTR 2A, prepare GSTR 2 online, and submit the nil GSTR 2 return.

No, you cannot rectify or make changes to the nil GSTR 2 return once it has been submitted on the GST portal. It is important to carefully verify that the return is indeed nil before submitting it.

Yes, it is recommended to download and preview the nil GSTR 2 return in PDF format before submitting it. This will allow you to ensure that there is no data or information populated in the return, and it is truly a nil return.

You can confirm that the GSTR 2 return is nil by verifying the GSTR 2 summary on the GST portal. If there is no data and all sections of the GSTR 2 return are showing as nil, then you can proceed with filing the nil return.

The auto-drafted GSTR 2A contains the auto-populated data for GSTR 2 return based on the information provided by other taxpayers. By verifying that there are no records or invoices in GSTR 2A, you can ensure that your nil GSTR 2 return is accurate and does not have any inward supplies.

You can file nil GSTR 2 return using GST software like LEDGERS GST Software. However, the article also provides the step-by-step procedure for manually filing nil GSTR 2 return on the GST portal, in case you prefer that option.

Yes, there is a specific deadline for filing GSTR 2 return, including nil GSTR 2 return. The due date for filing GSTR 2 return is the 15th of the following month for most taxpayers, and it may vary for certain categories of taxpayers.