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GST RETURN FILING-QUATERLY

GST return filing is the process of submitting periodic returns to the tax authorities, providing details of sales, purchases, and tax liabilities as per the Goods and Services Tax (GST) regulations in India. Here's an overview of GST return filing:

Types of GST Returns: Under GST, different types of returns need to be filed based on the nature of the business and the registration category. The common types of GST returns include GSTR-1, GSTR-3B, GSTR-4, GSTR-9, and GSTR-9C. The frequency of return filing varies, such as monthly, quarterly, or annually.
GSTR-1: GSTR-1 is the return for outward supplies, where businesses need to report details of their sales and outward supplies of goods or services. It includes details like invoices issued, supplies made to registered and unregistered persons, exports, and more. GSTR-1 is generally filed on a monthly or quarterly basis.
GSTR-3B: GSTR-3B is a summary return where businesses report their summary sales, purchases, and input tax credit (ITC) details. It is filed monthly and serves as a self-assessed summary of GST liabilities and payments.
GSTR-4: GSTR-4 is a return specifically for composition scheme taxpayers. It involves reporting summary details of sales, purchases, and tax liabilities. GSTR-4 is filed on a quarterly basis.
GSTR-9: GSTR-9 is an annual return where regular taxpayers provide a consolidated summary of their outward and inward supplies, input tax credit, and other related details for the entire financial year.
GSTR-9C: GSTR-9C is a reconciliation statement and certification to be filed by taxpayers whose annual turnover exceeds a specified threshold. It involves reconciling the financial statements with the GST returns and getting the reconciliation statement certified by a chartered accountant or a cost accountant.
Filing Process: GST returns can be filed online through the GST Common Portal (https://www.gst.gov.in). Businesses need to log in to their GST portal account, access the relevant return form, and fill in the required details. The portal also provides facilities for making tax payments, claiming input tax credit, and rectifying errors in filed returns.
Due Dates and Penalties: Each type of GST return has specific due dates for filing. Failure to file GST returns within the due dates may attract penalties and late fees. It is important to adhere to the prescribed timelines to avoid any penalties or compliance issues.
Input Tax Credit (ITC) Reconciliation: GST return filing also involves reconciling the input tax credit claimed with the details available in the GST returns of suppliers. This ensures proper utilization of ITC and compliance with the rules regarding input tax credit

Document Required

For GSTR 1

Sales invoices for the period
B2B sales data (invoice-wise with GSTIN)
B2C large invoices (above ₹2.5 lakh) details
B2C small invoices consolidated (state-wise summary)
Credit/Debit Notes issued
Export invoices details
Advance received and adjusted
HSN Summary of outward supplies (as per turnover)

For GSTR 3B

Sales summary (taxable value & tax amount)
Purchase bills summary for claiming Input Tax Credit (ITC)
ITC eligibility and reversals details
Details of RCM (Reverse Charge) liabilities paid
Payment challans (if applicable) — especially PMT-06 challans under QRMP

Professional Fees

~~₹3,500.00~~ ₹1,000.00

Additional Cost

Process time

✅ Regular Taxpayer (Monthly Filing)

Return Type	Period Covered	Due Date	Process Time
GSTR-1 (Sales Return)	Every Month	11th of Next Month	1–2 working days (if invoices ready)
GSTR-3B (Summary Return)	Every Month	20th of Next Month	1–2 working days (after reconciling ITC and liability)

QRMP Scheme (Quarterly Return Monthly Payment)

Return Type	Period Covered	Due Date	Process Time
GSTR-1 (Quarterly)	Quarterly	13th of month after quarter end	1–2 working days
PMT-06 (Monthly tax payment)	1st and 2nd months of quarter	25th of each month	Same day
GSTR-3B (Quarterly)	Quarterly	24th of month after quarter end	1–2 working days

Steps

Step-by-Step Process for GST Filing:

Step	Action
1	Collect all sales/service invoices
2	Check and reconcile ITC with GSTR-2B
3	Pay monthly tax via PMT-06 (if QRMP)
4	File GSTR-1 (monthly/quarterly)
5	File GSTR-3B (monthly/quarterly)

FAQ

👉 Q1. What is a GST Return?
Ans: A GST Return is a document containing details of sales, purchases, tax collected on sales (output tax), and tax paid on purchases (input tax). It must be filed online on the GST portal by every registered taxpayer.

👉 Q2. Who needs to file GST returns?
Ans: Every person registered under GST — including regular taxpayers, composition scheme dealers, professionals, and e-commerce operators — must file GST returns as per their applicable category.

👉 Q3. What are the different types of GST returns?
Ans: The common GST returns include:

GSTR-1: Outward sales details
GSTR-3B: Monthly/quarterly summary of sales, purchases, ITC, and tax payable
GSTR-9: Annual return
PMT-06: Monthly tax payment challan (under QRMP)

👉 Q6. What happens if GST returns are not filed on time?
Ans: Late filing attracts:

Late fee: ₹50 per day (₹20 if NIL return)
Interest: 18% per annum on tax payable

Additionally, continuous non-filing may lead to GST registration cancellation.

👉 Q7. Can I revise a GST return after filing?
Ans: No — you cannot revise a GST return. Any corrections can only be made in the return for the subsequent period.

👉 Q8. What is the QRMP scheme in GST?
Ans: The Quarterly Return Monthly Payment (QRMP) Scheme allows small taxpayers with turnover up to ₹5 crore to file GSTR-1 and GSTR-3B quarterly while paying tax monthly via PMT-06 challan.

👉 Q9. How do I claim Input Tax Credit (ITC) in GST returns?
Ans: You can claim ITC on eligible purchases and expenses by referring to your GSTR-2B auto-generated statement and entering eligible ITC in GSTR-3B before filing.

👉 Q10. Is filing NIL GST returns compulsory?
Ans: Yes — if you’re registered under GST but had no transactions during a tax period, you must still file NIL returns for GSTR-1 and GSTR-3B to avoid late fees and penalties.

👉 Q11. How are late fees and interest paid in GST?
Ans: They are paid through Form DRC-03 or while filing GSTR-3B, under the ‘interest and late fee’ section before submitting the return.

Compliances

✅ Tax Invoice & Documentation Compliance

Issue tax invoices for every taxable supply.
Mention GSTIN, HSN/SAC codes, invoice number, date, taxable value, GST rate, and tax amount.
Maintain records of:
- Sales invoices
- Purchase invoices
- Credit/debit notes
- E-way bills
- Stock register
- Expense records for ITC claims

✅ GST Return Filing Compliance

Return Type	Applicability	Due Date
GSTR-1	Outward sales return	11th of next month (or 13th of next quarter under QRMP)
GSTR-3B	Summary of outward, inward supplies, ITC, tax payable	20th of next month (or 22nd/24th for QRMP)
GSTR-9	Annual Return (if turnover exceeds ₹2 crore)	31st December after FY

✅ Payment of Tax Compliance

Pay tax due via challan PMT-06 or while filing GSTR-3B.
Pay interest @18% p.a. on delayed payments.
Pay late fees if returns are filed late.

✅ E-way Bill Compliance

Generate E-way bill for movement of goods:
- If consignment value exceeds ₹50,000
- Before movement starts
Maintain E-way bill records for audit.

✅ Input Tax Credit (ITC) Compliance

Claim ITC based on GSTR-2B reconciliation.
Use ITC only for eligible business expenses.
Reverse ITC for ineligible or non-business use.
Maintain purchase invoices for claimed ITC.

✅ Reverse Charge Mechanism (RCM) Compliance

Pay GST under RCM on notified goods/services (like GTA, legal services, etc.)
Report RCM liability in GSTR-3B
Claim ITC on RCM paid in the same or next month.

✅ Annual Return Compliance

File GSTR-9 (Annual Return) if applicable.
Prepare reconciliation of sales, tax paid, ITC claimed with audited accounts.
Submit before 31st December after financial year end.

✅ Record Maintenance & Audit Compliance

Maintain GST-related records for 6 years from the due date of annual return.
If turnover exceeds ₹5 crore — maintain additional audit and reconciliation records.

Penalties