Before understanding the GSTR-1 Nil Return, it is essential to understand the GSTR-1 return. GSTR-1 is a monthly or quarterly return that businesses registered under GST have to file, in which they provide the details of the outward supply of goods and services. The GSTR-1 form contains details of: Invoices for outward supplies made during the reporting period Credit notes and ... https://www.kanakkupillai.com/learn/gstr-1-nil-return-filing/