GST Returns Filing

GSTR-3B is a monthly self-declaration of outward supplies, ITC, and tax payment under Section 39(1) of the CGST Act, 2017. For taxpayers with annual aggregate turnover above ₹5 crore, it is due on the 20th of the following month (e.g., April GSTR-3B is due 20th May). For taxpayers under the QRMP (Quarterly Return Monthly Payment) scheme with turnover up to ₹5 crore, GSTR-3B is filed quarterly — 22nd or 24th of the month after the quarter depending on the state category, as specified under Notification 84/2020-Central Tax.

GSTR-1 is a statement of outward supplies (sales invoices) under Section 37 of the CGST Act, 2017. For monthly filers (turnover > ₹5 crore or opted out of QRMP): due on the 11th of the following month. For quarterly filers under QRMP (turnover ≤ ₹5 crore): due on the 13th of the month after the quarter (e.g., April–June quarter GSTR-1 due 13th July). Additionally, an Invoice Furnishing Facility (IFF) is available in the first two months of each quarter for B2B invoices so buyers can claim ITC without waiting for the quarterly GSTR-1.

Late fee under Section 47 of the CGST Act, 2017: For GSTR-3B and GSTR-1 with tax liability: ₹50 per day (₹25 CGST + ₹25 SGST) per return for the period of delay, capped at ₹10,000 per return. For NIL returns (no liability): ₹20 per day (₹10 CGST + ₹10 SGST) per return, capped at ₹10,000. For GSTR-9 (annual return): ₹200 per day (₹100 CGST + ₹100 SGST), capped at 0.25% of the taxpayer's turnover in the state. Additionally, interest at 18% per annum applies on the unpaid tax amount under Section 50 from the due date of payment.

GSTR-9 is the Annual Return under Section 44 of the CGST Act, 2017, summarising all outward and inward supplies, ITC availed, and taxes paid during a financial year. It is due on 31st December of the following financial year (e.g., FY 2024-25 GSTR-9 is due 31 December 2025). Filing is mandatory for all registered taxpayers with aggregate annual turnover exceeding ₹2 crore. Taxpayers with turnover up to ₹2 crore are exempt (waived by Notification 14/2023-Central Tax). Composition dealers file GSTR-9A. Taxpayers who need GST audit (turnover > ₹5 crore) file GSTR-9C (self-certified reconciliation statement — the CA certification requirement was removed by Finance Act 2021).

QRMP (Quarterly Return Monthly Payment) scheme, introduced by Notification 84/2020-Central Tax, allows taxpayers with aggregate annual turnover up to ₹5 crore to file GSTR-1 and GSTR-3B quarterly while paying tax monthly using a PMT-06 challan. Monthly tax payment is made by the 25th of each month for the first two months of the quarter. In the third month, the quarterly GSTR-3B is filed and any difference is paid. Eligible taxpayers are auto-enrolled but can opt in/out at the start of each quarter on the GST portal. QRMP reduces filing frequency from 24 returns/year to 8 returns/year.

Input Tax Credit (ITC) is the GST paid on business purchases that can be set off against GST payable on sales, under Section 16 of the CGST Act, 2017. ITC is claimed in GSTR-3B (Table 4). Key conditions: the supplier must have filed GSTR-1 so the invoice appears in GSTR-2B of the recipient; the goods/services must be received; a valid tax invoice must be held; and the supplier must have paid tax to the government. From FY 2022-23 onwards, ITC is available only to the extent reflected in GSTR-2B (per Section 16(2)(aa) inserted by Finance Act 2022). Unreconciled ITC in GSTR-2B vs books must be identified and resolved before filing GSTR-3B.

Continuous non-filing of GST returns has escalating consequences: (1) Late fee accumulates at ₹50/day per return under Section 47. (2) ITC on purchases is blocked — buyers cannot claim ITC on your invoices as your GSTR-1 is not filed, damaging business relationships. (3) GST registration can be suspended under Rule 21A and cancelled under Section 29 if returns are not filed for 6 consecutive months (for monthly filers) or 3 consecutive quarters (for quarterly filers). (4) Recovery proceedings under Section 79 can be initiated. (5) GST portal blocks e-way bill generation for businesses with outstanding returns for more than 2 tax periods.

GSTR-2A is a dynamic, real-time auto-populated statement of inward supplies (purchases) based on the GSTR-1 filed by your suppliers — it updates continuously as suppliers file. GSTR-2B, introduced from August 2020, is a static, monthly auto-drafted ITC statement generated on the 14th of each month, reflecting all supplier filings up to the 13th of that month. GSTR-2B is used for ITC reconciliation since FY 2022-23 as the basis for ITC claims under Section 16(2)(aa) — only ITC in GSTR-2B can be availed in GSTR-3B. GSTR-2A continues to exist but is no longer the legal basis for ITC claims.

GST returns cannot be revised once filed — this is a key difference from Income Tax Returns. Errors in GSTR-3B can only be corrected in subsequent months by making adjustments. Errors in GSTR-1 (B2B invoices) can be amended in the GSTR-1 of the next month using the amendment tables (Table 9A, 9B, 9C). Incorrect ITC availed must be reversed in GSTR-3B of subsequent months along with interest at 18% p.a. from the date of wrong availment. This makes accuracy in filing critical — our CA reviews every return before submission to prevent costly amendments.

At Harun Raaj & Associates, monthly GST return filing (GSTR-1 + GSTR-3B) starts at ₹499/month for NIL returns and ₹799/month for active returns with up to 50 invoices. For businesses with 50–200 invoices per month: ₹1,499/month. Annual GSTR-9 filing is ₹1,999 per GSTIN. QRMP quarterly filers (GSTR-1Q + GSTR-3BQ) are charged ₹999/quarter. All plans include GSTR-2B reconciliation, ITC verification, and late-fee monitoring.