GST Return Filing

GST return filing is the mandatory periodic reporting of sales, purchases, tax collected and tax paid by every GST-registered business under the CGST Act, 2017. Returns are filed monthly, quarterly or annually depending on your registration type and turnover. Timely filing preserves your Input Tax Credit and avoids late fees, interest and the risk of registration cancellation.

The common returns are: GSTR-1 (outward supplies) and GSTR-3B (summary + tax payment) — monthly, or quarterly under the QRMP scheme; CMP-08 (quarterly) and GSTR-4 (annual) for composition dealers; and GSTR-9 (annual return) for regular taxpayers above the prescribed turnover. The exact set depends on your scheme. You must hold an active GST registration before any return can be filed.

For monthly filers: GSTR-1 by the 11th of the next month and GSTR-3B by the 20th. Under the QRMP scheme (turnover up to ₹5 crore): GSTR-1 is filed quarterly by the 13th of the month after the quarter, and GSTR-3B quarterly (staggered to the 22nd or 24th by state). Tax for the first two months of a QRMP quarter is paid via challan (PMT-06).

The late fee is ₹50 per day (₹25 CGST + ₹25 SGST), subject to turnover-based caps of ₹2,000 (turnover up to ₹1.5 crore), ₹5,000 (₹1.5–5 crore) and ₹10,000 (above ₹5 crore). For a nil return, the late fee is reduced to ₹20 per day, capped at ₹500. Late fees must be paid before the return can be filed.

Yes. Interest at 18% per annum applies on the net tax liability paid late, calculated from the due date to the date of actual payment. Interest is separate from, and in addition to, the late fee. Filing and paying on time is the only way to avoid both — we set up due-date reminders so nothing slips.

The Quarterly Return Monthly Payment (QRMP) scheme lets taxpayers with aggregate turnover up to ₹5 crore file GSTR-1 and GSTR-3B quarterly while paying tax monthly via challan. It reduces compliance frequency for small and mid-size businesses. We help you opt in/out at the right time and manage the monthly payments and quarterly filings.

Yes — a nil return is still mandatory for every active GSTIN, even with zero sales or purchases in the period. Non-filing of nil returns still attracts a late fee (₹20/day, capped at ₹500) and can lead to suspension or cancellation of registration. Nil GSTR-1 and GSTR-3B can be filed quickly, and we ensure they are never missed.

Your eligible Input Tax Credit is largely driven by GSTR-2B — the auto-generated statement of inward supplies based on your suppliers’ filings. We reconcile GSTR-2B against your purchase books to claim all eligible ITC and flag mismatches (missing invoices, supplier non-filing) before they block your credit. Proper reconciliation minimises tax outflow and prevents ITC reversal demands later.

Consequences escalate: late fee and 18% interest accrue; e-way bill generation is blocked after two consecutive months of non-filing; ITC claims are disrupted; and prolonged default leads to suspension and eventual cancellation of your GST registration under Section 29. Continued non-compliance can also trigger officer notices. Restoring compliance after cancellation is far costlier than filing on time.

GST returns cannot be revised once filed. Errors are corrected by making amendments in a subsequent period’s return (e.g. amending invoice details in the next GSTR-1, or adjusting in GSTR-3B), within the time limit prescribed under the CGST Act (generally up to the annual cut-off for that financial year). This makes accurate first-time filing important — we review every return before submission.