Frequently Asked Questions

Question 1

What are the different types of GST returns that a business needs to file?

Accepted Answer

The main GST returns are: GSTR-1 for reporting outward supplies (sales), GSTR-3B for monthly summary return and tax payment, GSTR-9 for annual return, GSTR-4 for composition scheme dealers (annually), GSTR-5 for non-resident taxable persons, GSTR-6 for input service distributors, and GSTR-7 for TDS deductors under GST. Most regular businesses need to file only GSTR-1 and GSTR-3B on a monthly or quarterly basis, plus GSTR-9 annually.

Question 2

What is GSTR-1 and when should it be filed?

Accepted Answer

GSTR-1 is the return for reporting all outward supplies (sales) made during a month or quarter. It contains invoice level details of all B2B (business to business) supplies, aggregate details of B2C (business to consumer) supplies, credit and debit notes, export invoices, and nil-rated or exempt supplies. Monthly filers must file GSTR-1 by the 11th of the following month. Quarterly filers under the QRMP scheme (businesses with turnover up to 5 crore rupees) must file by the 13th of the month following the quarter.

Question 3

What is GSTR-3B and when is the due date?

Accepted Answer

GSTR-3B is a self-declared monthly summary return where the taxpayer reports total output tax liability, input tax credit claimed, and pays the net tax. Unlike GSTR-1 which has invoice level details, GSTR-3B contains only summarized figures. For monthly filers, GSTR-3B is due by the 20th of the following month. For quarterly filers under the QRMP scheme, the due date is the 22nd or 24th of the month following the quarter depending on the state of registration.

Question 4

What is GSTR-9 and who needs to file it?

Accepted Answer

GSTR-9 is the annual GST return that consolidates all monthly or quarterly returns filed during a financial year. It must be filed by every registered taxpayer except those under the composition scheme, casual taxable persons, input service distributors, non-resident taxable persons, and persons paying TDS under GST. GSTR-9 is due by December 31 of the following financial year. Taxpayers with annual turnover up to 2 crore rupees are exempt from filing GSTR-9 as per recent simplification measures.

Question 5

What is the QRMP scheme in GST?

Accepted Answer

The QRMP (Quarterly Return Monthly Payment) scheme allows small taxpayers with aggregate turnover up to 5 crore rupees in the previous financial year to file GSTR-1 and GSTR-3B on a quarterly basis instead of monthly. However, they must still pay GST on a monthly basis by the 25th of the following month using the PMT-06 challan. The quarterly return due dates are the 13th (GSTR-1) and 22nd/24th (GSTR-3B) of the month following the quarter. Under QRMP, taxpayers can use the Invoice Furnishing Facility (IFF) to upload B2B invoices in the first two months of the quarter so that their recipients can claim ITC without waiting for the quarterly GSTR-1.

Question 6

How do I file GSTR-1 on the GST portal step by step?

Accepted Answer

To file GSTR-1: Log into gst.gov.in and go to Returns Dashboard. Select the return period and click Prepare Online for GSTR-1. Add invoices under the appropriate sections: B2B Invoices (enter GSTIN, invoice number, date, value, and tax), B2C invoices (enter aggregate value by rate), Credit/Debit Notes, Export Invoices, and Nil Rated Supplies. Alternatively, use the Offline Tool to upload invoices in JSON format. After entering all data, click Generate Summary and review. If everything is correct, click Submit, then File GSTR-1 using your DSC or EVC.

Question 7

How do I file GSTR-3B on the GST portal step by step?

Accepted Answer

To file GSTR-3B: Log into gst.gov.in, go to Returns Dashboard, and select the GSTR-3B period. The system auto-populates some values from your GSTR-1 filing. In Table 3.1, enter outward supply details (taxable, zero-rated, nil-rated, and exempt). In Table 4, enter eligible input tax credit details. In Table 5, enter exempt, non-GST, and nil-rated inward supplies. In Table 6, review the tax computation showing output tax minus ITC and net payable. If there is a tax liability, create a challan and pay via net banking, NEFT, or credit ledger. After payment, file GSTR-3B using DSC or EVC.

Question 8

What is input tax credit (ITC) in GST and how does it work?

Accepted Answer

Input Tax Credit (ITC) is the GST paid on purchases (inputs, input services, and capital goods) that can be offset against the GST collected on sales (output tax). For example, if you collect 18,000 rupees as GST on your sales and you paid 10,000 rupees as GST on your purchases, you only need to deposit the net amount of 8,000 rupees to the government. ITC is available only for purchases used in the course of business, received from GST-registered suppliers who have filed their GSTR-1, and reflected in your GSTR-2B auto-populated statement. ITC is not available for personal use items, blocked credits listed in Section 17(5), and purchases from unregistered dealers (with some exceptions).

Question 9

What is GSTR-2B and how is it used for ITC reconciliation?

Accepted Answer

GSTR-2B is an auto-generated, static statement available on the GST portal for every registered taxpayer. It is generated on the 14th of every month based on the GSTR-1 returns filed by your suppliers. GSTR-2B shows all the ITC that is available to you, all the ITC that needs to be reversed, and invoices where ITC is not available. You should reconcile your purchase records with GSTR-2B before filing GSTR-3B to ensure you only claim ITC that is reflected in the system. Claiming ITC for invoices not in GSTR-2B can result in notices, interest, and penalties during annual reconciliation or GST audit.

Question 10

What happens if I file GST returns late?

Accepted Answer

Late filing of GST returns attracts both late fees and interest. For GSTR-1 and GSTR-3B, the late fee is 50 rupees per day (25 CGST + 25 SGST) for regular returns and 20 rupees per day for nil returns, subject to maximum caps. For GSTR-3B, the maximum late fee is capped at 5,000 rupees for turnover up to 1.5 crore rupees, 10,000 rupees for turnover between 1.5 and 5 crore rupees, and 10,000 rupees for turnover above 5 crore rupees per return period. Additionally, interest at 18 percent per annum is charged on the net tax liability from the due date until the date of payment.

Question 11

What is the GST late fee for GSTR-9 annual return?

Accepted Answer

The late fee for GSTR-9 is 200 rupees per day (100 CGST + 100 SGST) subject to a maximum of 0.50 percent of turnover in the state or 0.25 percent of turnover as CGST and 0.25 percent as SGST. For example, if your annual turnover in a state is 1 crore rupees, the maximum late fee for GSTR-9 would be 50,000 rupees (25,000 CGST + 25,000 SGST). Given these steep penalties, it is critical to file GSTR-9 well before the December 31 deadline.

Question 12

What is the interest rate on late payment of GST?

Accepted Answer

The interest rates on late GST payment are: 18 percent per annum on the tax amount paid after the due date (on net tax liability after adjusting ITC), and 24 percent per annum on excess ITC wrongly claimed and utilized or tax collected but not deposited with the government. Interest is calculated from the day following the due date until the date of actual payment. Interest is charged on the net cash tax liability, not on the gross tax liability. This was clarified through an amendment effective from September 2020.

Question 13

Can I revise or amend a GST return after filing?

Accepted Answer

GST returns cannot be revised or amended after filing. However, you can make corrections through subsequent returns. For GSTR-1, you can amend invoice details in the Amendment Tables (9A, 9B, 9C) of the next month's GSTR-1. For GSTR-3B, any adjustment in outward tax liability or ITC can be made in the next period's GSTR-3B by reporting the differential amount. Any errors in GSTR-9 cannot be corrected once filed, so review the annual return thoroughly before submission. Always file returns carefully the first time to avoid the complexity of amendments.

Question 14

What is the composition scheme in GST and how does return filing differ?

Accepted Answer

The Composition Scheme under Section 10 of the CGST Act allows small businesses with turnover up to 1.5 crore rupees (75 lakh rupees for special category states) to pay GST at a flat rate of 1 percent (for manufacturers), 5 percent (for restaurants), or 6 percent (for service providers with turnover up to 50 lakh rupees). Composition dealers file a single annual return in GSTR-4 instead of monthly GSTR-1 and GSTR-3B. They must pay tax quarterly using CMP-08 challan by the 18th of the month following each quarter. They cannot issue tax invoices, cannot charge GST from customers, and cannot claim input tax credit.

Question 15

What is the Invoice Furnishing Facility (IFF) under QRMP?

Accepted Answer

The Invoice Furnishing Facility (IFF) is available to taxpayers enrolled in the QRMP scheme. It allows quarterly filers to upload their B2B invoices for the first and second months of each quarter so that their business customers can see these invoices in their GSTR-2B and claim input tax credit without waiting for the quarterly GSTR-1. IFF invoices are uploaded by the 13th of the following month. The total value of invoices uploaded through IFF in the first two months cannot exceed 50 lakh rupees. The remaining invoices are reported in the quarterly GSTR-1 filed after the quarter ends.

Question 16

How do I reconcile GSTR-1 with GSTR-3B?

Accepted Answer

Reconciling GSTR-1 with GSTR-3B means ensuring that the total taxable value and tax reported in GSTR-1 (invoice level details) matches the summary figures declared in GSTR-3B. Common reasons for mismatches include: missed invoices in GSTR-1, incorrect tax rate applied, advances received but not adjusted, credit or debit notes not properly recorded, and rounding differences. Download both GSTR-1 and GSTR-3B for each month, compare the totals for each tax head (CGST, SGST, IGST, Cess), and identify the variations. Any consistent mismatches will be flagged in GSTR-9 during annual reconciliation and may attract departmental scrutiny.

Question 17

What records must I maintain for GST return filing?

Accepted Answer

Under GST law, every registered person must maintain the following records for a minimum of 72 months (6 years) from the due date of filing the annual return: Sales and purchase invoices with sequential numbering, Credit and debit notes, Input tax credit register, Stock register with quantity and value details, Accounts of advances received and adjusted, GST payment challans and bank statements, Import and export documentation, HSN or SAC wise summary of goods and services, E-way bills for goods transportation, and Job work registers if applicable. Digital records are acceptable, and cloud-based accounting software is recommended for easy retrieval during audits.

Question 18

What is an E-way bill and how does it relate to GST returns?

Accepted Answer

An E-way bill is an electronic document required for the movement of goods worth more than 50,000 rupees. It is generated on the E-way Bill Portal (ewaybillgst.gov.in) and contains details of the consignor, consignee, transporter, goods description, value, and GST details. While E-way bills are not directly part of GST returns, the invoice details in E-way bills must match the invoices reported in GSTR-1. Any discrepancy between E-way bill data and GSTR-1 data can trigger departmental notices. Additionally, E-way bill data is used by the GST authorities for cross-verification and anti-evasion analysis.

Question 19

What is the HSN code and why is it important in GST return filing?

Accepted Answer

HSN (Harmonized System of Nomenclature) codes classify goods systematically for GST purposes. HSN codes are mandatory in GST returns: taxpayers with turnover above 5 crore rupees must mention 6-digit HSN codes, and those with turnover up to 5 crore rupees must mention 4-digit HSN codes in their invoices and GSTR-1. For services, SAC (Services Accounting Code) numbers are used instead. Correct HSN/SAC codes ensure the right GST rate is applied and prevent misclassification issues during assessment. The HSN summary is also required in Table 12 of GSTR-1 and in GSTR-9 annual return.

Question 20

How do I claim a GST refund?

Accepted Answer

GST refunds can be claimed in specific scenarios: refund of excess tax paid, refund on exports (either duty paid or under bond/LUT), refund of accumulated ITC due to inverted duty structure (input tax rate higher than output tax rate), refund on supplies to SEZ units, and refund of advance tax where supply did not materialize. To claim a refund, file Form RFD-01 on the GST portal within 2 years from the relevant date, attach supporting documents including invoices and bank statements, and submit. The refund is processed within 60 days. For exports, you can either pay IGST and claim a refund or export under bond/LUT with accumulated ITC refund.

Question 21

What is GSTR-9C and who needs to file it?

Accepted Answer

GSTR-9C is the reconciliation statement that was previously required to be certified by a Chartered Accountant for taxpayers with turnover above 5 crore rupees. From FY 2020-21 onwards, GSTR-9C is a self-certified reconciliation statement that the taxpayer can file without CA certification. It requires reconciliation of the figures reported in GSTR-9 with the audited financial statements. GSTR-9C is mandatory for taxpayers with turnover exceeding 5 crore rupees and must be filed along with GSTR-9 by December 31 of the following financial year.

Question 22

What happens if there is a mismatch between my books and GST returns?

Accepted Answer

Mismatches between books of accounts and GST returns can arise from timing differences, missed invoices, incorrect classifications, or ITC reversals. If the GST department identifies a mismatch during scrutiny or audit, they issue a notice under Section 61 asking for an explanation. If the discrepancy leads to short payment of tax, a demand notice is issued under Section 73 (for non-fraud cases with 12 months limitation) or Section 74 (for fraud cases with 5 years limitation). Penalties range from 10 percent of tax due to 100 percent of tax due depending on whether fraud is involved. Regular monthly reconciliation prevents such issues.

Question 23

Can I file GST returns using accounting software?

Accepted Answer

Yes, most modern accounting software packages like Tally Prime, Zoho Books, ClearTax, Busy Accounting, and others support direct GST return filing. These tools allow you to record sales and purchase invoices, automatically calculate GST, generate GSTR-1 and GSTR-3B data in the required format, and push the data directly to the GST portal through API integration. Some software also provides GSTR-2B reconciliation, ITC matching, and annual return preparation features. Using accounting software significantly reduces manual errors and saves time compared to filing on the GST portal directly.

Question 24

What is the nil return in GST and how do I file it?

Accepted Answer

A nil GST return must be filed when you have no sales, no purchases, and no tax liability during a return period. Even if your business had zero activity, filing nil returns is mandatory to maintain your active GST registration status. To file a nil GSTR-1, log into the GST portal, select GSTR-1, and click on File Nil GSTR-1. For nil GSTR-3B, go to the GSTR-3B dashboard and click File Nil Return. You can also file nil returns through SMS by sending the prescribed format to the GST portal's registered mobile number. Late fee for nil returns is reduced to 20 rupees per day (10 CGST + 10 SGST).

Question 25

What is the difference between CGST, SGST, IGST, and Cess?

Accepted Answer

CGST (Central GST) and SGST (State GST) are levied on intra-state supplies (supplies within the same state), with each going to the central and state government respectively. IGST (Integrated GST) is levied on inter-state supplies (supplies between different states) and on imports, and goes to the central government which then settles the state's share. GST Cess is an additional tax levied on specific goods like luxury cars, tobacco, and aerated drinks over and above the applicable GST rate. All four components must be correctly reported in GSTR-1 and GSTR-3B based on the place of supply rules.

Question 26

How do I determine if a supply is intra-state or inter-state for GST?

Accepted Answer

The determination is based on the place of supply rules defined in Sections 10 to 13 of the IGST Act. If the location of the supplier and the place of supply are in the same state, it is an intra-state supply attracting CGST + SGST. If they are in different states, it is an inter-state supply attracting IGST. For goods, the place of supply is generally where the goods are delivered. For services, it depends on the nature of the service: for most services it is the location of the recipient, for immovable property related services it is the location of the property, and for event services it is the location of the event.

Question 27

What is reverse charge mechanism (RCM) in GST?

Accepted Answer

Under the Reverse Charge Mechanism (RCM), the recipient of goods or services pays the GST instead of the supplier. RCM applies in two scenarios: Section 9(3) covers specified categories of supplies notified by the government (such as legal services from advocates, goods transport by GTA, and services by directors to companies), and Section 9(4) covers supplies received from unregistered persons by registered persons for certain specified categories. The recipient must self-invoice, pay GST on the RCM supply, and report it separately in Table 3.1(d) of GSTR-3B. ITC on RCM payments is available in the same month if all conditions are met.

Question 28

What are the consequences of not filing GST returns?

Accepted Answer

Not filing GST returns has severe consequences: Late fees accumulate daily up to the prescribed maximum, Interest at 18 percent is charged on unpaid tax, your ability to file subsequent returns is blocked (you cannot file GSTR-3B for the current month without filing the previous month's returns), you cannot generate E-way bills for goods movement, your GST registration may be cancelled suo motu by the department after 6 months of continuous non-filing, and you lose the ability to claim input tax credit for the non-filed periods. Cancellation of GST registration requires filing all pending returns with late fees before reactivation.

Question 29

How do I file GST returns for exports?

Accepted Answer

Exporters have two options for GST: Option 1: Export with IGST payment where you pay IGST on export invoices and claim a refund through the customs automated refund system linked to shipping bills. Option 2: Export under Bond or LUT (Letter of Undertaking) where you do not pay IGST on exports and instead claim a refund of accumulated input tax credit through Form RFD-01. In GSTR-1, report export invoices separately in Table 6A with shipping bill number and port code. In GSTR-3B, report exports in Table 3.1(b) as zero-rated supplies. Most exporters prefer the LUT option as it avoids cash flow blockage.

Question 30

What is the Electronic Credit Ledger and Electronic Cash Ledger in GST?

Accepted Answer

The Electronic Credit Ledger maintains a record of all input tax credit available to the taxpayer, credited based on GSTR-3B filings. This credit can be used to offset output tax liability. The Electronic Cash Ledger maintains a record of all cash deposits made by the taxpayer through challans via net banking, NEFT, RTGS, or over the counter. When paying GST through GSTR-3B, the system first adjusts credit from the Electronic Credit Ledger against the output liability, and any remaining tax must be paid from the Electronic Cash Ledger. You can check both ledger balances on the GST portal under Electronic Ledgers section.

Question 31

How do I handle credit notes and debit notes in GST returns?

Accepted Answer

Credit notes are issued when there is a reduction in taxable value after the original invoice (due to returns, discounts, or corrections). Debit notes are issued when there is an increase in taxable value. Credit notes must be reported in Table 9B of GSTR-1 and they reduce the output tax liability in GSTR-3B. Debit notes are reported in Table 9B of GSTR-1 and increase the output tax liability. Credit notes for a financial year must be declared in the GST return filed by November 30 of the following financial year or the date of filing the annual return, whichever is earlier. Any credit note issued after this deadline cannot reduce the tax liability.

Question 32

What is the difference between B2B and B2C invoices in GSTR-1?

Accepted Answer

In GSTR-1, B2B (Business to Business) invoices are supplies made to other GST-registered businesses. These must be reported at invoice level with the recipient's GSTIN, invoice number, date, value, and tax amount. This data populates the recipient's GSTR-2B for ITC claims. B2C (Business to Consumer) invoices are supplies made to unregistered persons. B2C supplies are reported in aggregate: B2C Large (inter-state B2C invoices exceeding 2.5 lakh rupees) require invoice level reporting, while B2C Small (all other B2C sales) are reported as consolidated state-wise summaries.

Question 33

How do I pay GST online through the GST portal?

Accepted Answer

To pay GST online: Log into gst.gov.in, go to Services, then Payments, and click Create Challan. Enter the amount to be paid for each tax head (CGST, SGST, IGST, Cess). Select the payment mode: Net Banking (available through authorized banks), NEFT/RTGS (generates a mandate form for bank transfer), Over the Counter (cash/cheque/DD at authorized bank branches for amounts up to 10,000 rupees per challan), or Credit/Debit Card where available. After payment, the amount is credited to your Electronic Cash Ledger. You then use GSTR-3B to offset this cash ledger against your tax liability along with any available credit ledger balance.

Question 34

What is GST TDS and who needs to deduct it?

Accepted Answer

GST TDS (Tax Deducted at Source) under Section 51 of the CGST Act applies to specified categories of recipients including government departments, local authorities, government agencies, and entities notified by the government. When the contract value exceeds 2.5 lakh rupees, the deductor must deduct GST TDS at 2 percent (1 percent CGST + 1 percent SGST for intra-state, or 2 percent IGST for inter-state) from the payment made to the supplier. The deductor files GSTR-7 by the 10th of the following month. The deductee (supplier) can see the TDS credit in their Electronic Cash Ledger and claim it while filing GSTR-3B.

Question 35

How do I cancel or surrender my GST registration?

Accepted Answer

To cancel GST registration voluntarily, log into the GST portal and file Form REG-16 under the Cancellation of Registration option. Enter the reason for cancellation, the date from which you wish to cancel, details of closing stock and applicable tax on it, and any other relevant information. You must file a final return in GSTR-10 within 3 months of the cancellation date or the date of cancellation order, whichever is later. All pending returns including GSTR-1 and GSTR-3B must be filed with late fees before cancellation is approved. Pay any tax due on closing stock as this stock will not be eligible for ITC claim by any future registrant.

Question 36

What is the role of a GST practitioner in return filing?

Accepted Answer

A GST Practitioner is a qualified professional authorized to prepare and file GST returns on behalf of registered taxpayers. GST Practitioners can prepare and file GSTR-1, GSTR-3B, GSTR-9, and other returns, file applications for registration, amendment, and cancellation, and represent taxpayers before GST authorities. To become a GST Practitioner, one must be a CA, CS, CMA, Advocate, or a graduate with five years of relevant experience, and pass the GST Practitioner exam. Engaging a GST Practitioner is recommended for businesses that lack in-house GST expertise, especially for complex transactions involving exports, RCM, and multi-state operations.

Question 37

How do I file a GST return if my business has multiple GSTINs?

Accepted Answer

If your business operates in multiple states, you will have a separate GSTIN for each state. Each GSTIN requires independent return filing. This means you must file separate GSTR-1, GSTR-3B, and GSTR-9 for each state registration. Inter-branch transfers between your own GSTINs in different states are treated as deemed supplies and attract IGST. Use accounting software that supports multi-GSTIN management to consolidate data and ensure consistency across all state returns. Many businesses also use a centralized compliance team or outsource multi-state GST filing to a professional firm for accuracy.

Question 38

What changes were introduced in GST return filing for 2025 and 2026?

Accepted Answer

Key recent changes include: Mandatory GSTR-2B based ITC matching where ITC claims exceeding 5 percent of the eligible ITC in GSTR-2B are restricted, HSN code reporting made mandatory at 6-digit level for taxpayers with turnover above 5 crore rupees, Table 3.2 of GSTR-3B requires detailed breakup of inter-state supplies to unregistered and composition dealers, GSTR-1 Table 14 and 15 for reporting supplies to e-commerce operators, GSTR-9C self-certification replaces mandatory CA certification, and the introduction of automated return scrutiny through the GST portal's ASMT-10 notices for discrepancy resolution.

Question 39

How is ITC reversed in GST and when is reversal required?

Accepted Answer

ITC reversal is required in several situations: Rule 42 requires proportional reversal of ITC used partly for taxable and partly for exempt supplies. Rule 43 applies similarly for capital goods used partly for taxable and partly for exempt supplies. Section 17(5) lists blocked credits where ITC is not available at all (motor vehicles, food and beverages for employees, personal use items, etc.). Section 16(2) requires reversal if payment is not made to the supplier within 180 days. ITC also requires reversal when goods are destroyed, written off, or given as free samples. ITC reversals are reported in Table 4(B) of GSTR-3B.

Question 40

What is the time limit for claiming input tax credit in GST?

Accepted Answer

The time limit for claiming ITC for any invoice or debit note is the earlier of: the 30th of November following the end of the financial year to which the invoice belongs, or the date of filing the annual return (GSTR-9) for that financial year. For example, ITC for invoices dated in FY 2025-26 must be claimed by November 30, 2026 or the date of filing GSTR-9 for FY 2025-26, whichever is earlier. After this deadline, ITC for those invoices is permanently lost. This makes monthly reconciliation of GSTR-2B critically important to ensure no eligible credit is missed.

Question 41

How does GST apply to e-commerce sellers and operators?

Accepted Answer

E-commerce operators like Amazon, Flipkart, and Swiggy must collect TCS (Tax Collected at Source) at 1 percent (0.5 percent CGST + 0.5 percent SGST/IGST) on the net value of taxable supplies made through their platform. The operator files GSTR-8 by the 10th of the following month. Sellers on e-commerce platforms must have mandatory GST registration regardless of their turnover (Section 24(ix)). They file regular GSTR-1 and GSTR-3B. The TCS collected by the operator is reflected in the seller's Electronic Cash Ledger and can be used for tax payment. E-commerce sellers cannot opt for the composition scheme.

Return	Purpose	Frequency	Due Date
GSTR-1	Details of outward supplies (sales)	Monthly or Quarterly	11th of following month (13th for quarterly)
GSTR-3B	Summary return with tax payment	Monthly or Quarterly	20th of following month (22nd/24th for quarterly)
GSTR-9	Annual return consolidating all data	Annual	31 December of following year
GSTR-9C	Reconciliation statement (turnover above 5 crore)	Annual	31 December of following year

Part	Content
Part I	Basic details (GSTIN, legal name, financial year)
Part II	Details of outward and inward supplies as declared in monthly returns
Part III	Details of ITC declared and ITC reversed during the year
Part IV	Details of tax paid including through cash and credit ledger
Part V	Transactions of previous year reported in current year returns
Part VI	Other information including HSN summary, late fees, and demands

Return	Applicable To	Due Date
GSTR-9	Regular taxpayers (turnover above 2 crore)	31 December of following year
GSTR-9C	Taxpayers with turnover above 5 crore	31 December of following year
GSTR-4	Composition scheme dealers	30 April of following year

Return	Late Fee (Per Day)	Maximum Cap
GSTR-1 / GSTR-3B (Regular)	50 rupees (25 CGST + 25 SGST)	5,000 to 10,000 rupees per return
GSTR-1 / GSTR-3B (Nil)	20 rupees (10 CGST + 10 SGST)	500 rupees per return
GSTR-9 (Annual)	200 rupees (100 CGST + 100 SGST)	0.50% of turnover in the state

Follow Our Expert Roadmaps

How to File GST Returns in India (GSTR-1, GSTR-3B, GSTR-9)

Documents Required

Tools & Prerequisites

Overview of GST Returns in India

Types of GST Returns for Regular Taxpayers

Who Needs to File GST Returns

Step 1: Organize Your Invoice Data

Outward Supply (Sales) Organization

Inward Supply (Purchase) Organization

Step 2: File GSTR-1 (Outward Supply Details)

GSTR-1 Filing Process

Step 3: Reconcile Input Tax Credit Using GSTR-2B

How to Reconcile GSTR-2B

Step 4: File GSTR-3B (Monthly Summary and Tax Payment)

GSTR-3B Filing Process

Step 5: File GSTR-9 Annual Return

GSTR-9 Structure

GST Return Due Dates and Filing Calendar

Monthly Filing Due Dates

Annual Filing Due Dates

Late Fees and Interest for GST Returns

Late Fee Structure

Interest on Late Tax Payment

Input Tax Credit: Rules and Best Practices

Conditions for Claiming ITC

Blocked Credits Under Section 17(5)

Common GST Return Filing Mistakes to Avoid

GST Return Filing for Different Business Types

For Private Limited Companies and LLPs

For Sole Proprietorships and Small Businesses

For Exporters

Tools and Software for GST Return Filing

Conclusion