GST FilingMade Simple
Professional GST return filing services to ensure compliance and avoid penalties.
Comprehensive Filing
We file all types of GST returns including annual returns.
Expert Guidance
Our team provides expert advice on GST compliance and filing requirements.
Timely Processing
We ensure timely filing to avoid penalties and maintain compliance.
Transparent Pricing
No hidden fees, clear pricing for all our GST filing services.
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What is GST Return Filing?
GST Return Definition
A GST Return is a detailed statement that captures all the financial transactions of a person registered under GST, reflecting revenues and expenditures. GST filing online is a mandatory submission for every holder of GSTIN to the tax authorities, allowing them to determine the net tax liability with precision.
Purchases
Records in detail the purchases the taxpayer has made
Sales
Provides a comprehensive log of the taxpayer's sales activities
Output GST (On Sales)
Notes the GST charged on the taxpayer's sales
Input Tax Credit
Lists the GST paid on purchases, eligible to be deducted from GST owed on sales
Who Should File GST Returns?
GST returns must be filed by any business or individual registered under the GST regime. This obligation applies to entities whose annual aggregate turnover surpasses the specified threshold, which is set by the tax authorities and may differ for various classifications of taxpayers.
Important: All applicable entities must file GST returns before the due date to avoid late GST filing charges and penalties.
Importance of GST Filing
Legal Compliance
GST filing is mandatory for all registered taxpayers. Every registered taxpayer has to file GST returns regularly, even if there's no business activity during the period.
Tax Liability Assessment
GST returns allow tax authorities to determine the net tax liability with precision by capturing all financial transactions, revenues, and expenditures.
Penalty Avoidance
Timely filing prevents penalties and interest charges. Delays lead to cascading effects where you can't file subsequent returns until previous ones are completed.
13 Types of GST Returns
Within the Goods and Services Tax (GST) system, 13 returns cater to different facets of a taxpayer's financial dealings. Not all taxpayers must file every type of return; the specific returns depend on the taxpayer's category and GST registration particulars.
Primary GST Returns
GSTR-1 (Outward Supplies)
Filed for disclosing details of outward supplies, essentially the sales.
Monthly: 11th of following month (turnover >₹5 crore)
Quarterly: 13th of month following quarter (QRMP scheme)
GSTR-3B (Summary Return)
A summarised return that outlines both sales and purchases, inclusive of tax payments.
Monthly: 20th of following month
Quarterly: 22nd/24th based on state group
GSTR-4 (Composition Scheme)
Applicable to those under the Composition Scheme, summarizing turnover and corresponding tax.
Annual: 30th April following financial year
Quarterly Challan: CMP-08 by 18th following quarter
GSTR-9 (Annual Return)
An annual comprehensive return summarizing all periodical filings over the fiscal year.
Due Date: 31st December following financial year
Optional: For turnover <₹2 crore
GSTR-2A & GSTR-2B
Auto-generated returns for inward supplies reconciliation and ITC claims.
GSTR-2A: Dynamic, real-time updates
GSTR-2B: Static, generated on 14th of month
GSTR-10 (Final Return)
The final return upon cancellation or surrender of GST registration.
Due Date: Within 3 months of cancellation
Specialized GST Returns
GSTR-5
For non-resident taxpayers conducting taxable transactions in India.
Due: 20th of following month
GSTR-5A
For providers of online information and database access services.
Due: 20th of following month
GSTR-6
Used by Input Service Distributors for detailing input tax credit distribution.
Due: 13th of following month
GSTR-7
For entities required to deduct TDS under GST.
Due: 10th of following month
GSTR-8
To be filed by e-commerce operators reporting transactions on their platform.
Due: 10th of following month
GSTR-11
For those with a Unique Identity Number, claiming refunds on their purchases.
Due: 28th of following month
Additional Returns & Statements
CMP-08
A quarterly statement for Composition Scheme taxpayers detailing tax liability.
Due: 18th following each quarter's end
ITC-04
For manufacturers to declare details about goods dispatched to and received from a job worker.
Due: 25th of following month
Invoice Furnishing Facility (IFF)
For QRMP scheme taxpayers to declare B2B sales during first two months of quarter.
Due: 13th of succeeding month
PMT-06
Monthly tax payment challan for QRMP scheme taxpayers.
Due: 25th of following month
GST Filing Process
Data Collection
Collect and verify your business transaction data.
Return Preparation
Prepare accurate GST returns based on your data.
Review & Filing
Review returns for accuracy and file with GST portal.
Confirmation
Provide filing confirmation and compliance status.
Detailed GSTR-1 Filing Process
GSTR-1 can be filed online or offline on the GST Portal. It requires entering comprehensive details including:
Important: A return once filed cannot be revised, but mistakes can be rectified in GSTR-1A for the same period before filing GSTR-3B, or in the GSTR-1 of the next tax period.
GST Return Due Dates 2024-25
Complete Due Dates Schedule
| GST Return | Type of Taxpayer | Due Date |
|---|---|---|
| GSTR-1 | Regular Taxpayer | Monthly: 11th of following month Quarterly: 13th of month following quarter |
| GSTR-2A | All Taxpayers | Auto-generated, utilized for reconciliation |
| GSTR-3B | Regular Taxpayer | Monthly: 20th of following month Quarterly: 22nd/24th based on state |
| GSTR-4 | Composition Scheme Dealer | Annually: 30th April following financial year |
| GSTR-5 | Non-Resident Foreign Taxpayer | 20th of following month |
| GSTR-6 | Input Service Distributor | 13th of following month |
| GSTR-7 | Tax Deducted at Source (TDS) | 10th of following month |
| GSTR-8 | E-commerce Operator | 10th of following month |
| GSTR-9 | Regular Taxpayer (Annual) | 31st December following financial year |
| GSTR-9C | Regular Taxpayer (Annual) | Filed with GSTR-9, by 31st December |
QRMP Scheme Due Dates
For businesses with turnover up to ₹5 crore under Quarterly Return Monthly Payment scheme:
State Group 1
Chhattisgarh, MP, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, AP, Daman & Diu, Puducherry, A&N Islands, Lakshadweep
GSTR-3B: 22nd of month following quarter
State Group 2
HP, Punjab, Uttarakhand, Haryana, Rajasthan, UP, Bihar, Sikkim, Northeast states, WB, Jharkhand, Odisha, J&K, Ladakh, Chandigarh, Delhi
GSTR-3B: 24th of month following quarter
Invoice Furnishing Facility (IFF)
QRMP scheme taxpayers can upload B2B invoices for first two months of quarter:
Penalties for Late GST Filing
If you submit GST returns late, you could face penalties and additional GST filing charges. Businesses should submit on time to avoid these costs and cascading compliance issues.
Key Penalty Rules
Mandatory Filing
Every registered taxpayer has to file GST returns regularly, even if there's no business activity during the period.
Cascading Delays
If you miss a filing deadline, you can't file for the next period until you've filed for the previous one. This leads to a pile-up of late returns.
Penalty Accumulation
If you file GSTR-1 late, the penalty shows up when you file GSTR-3B. You are required to pay GST filing charges for delayed filing.
Interest on Late Payments
If you owe taxes and pay late, you'll be charged 18% interest per year on the amount owed, starting from the day after the due date.
GSTR-1 Late Filing Penalties
Non-Nil GSTR-1
₹50 per day (₹25 CGST + ₹25 SGST/UTGST)
• Up to ₹1.5 crore turnover: Max ₹2,000
• ₹1.5-5 crore turnover: Max ₹5,000
• Above ₹5 crore turnover: Max ₹10,000
Nil GSTR-1
₹20 per day (₹10 CGST + ₹10 SGST/UTGST)
Maximum penalty: ₹500
GSTR-3B Late Filing Penalties
With Tax Liability
₹50 per day (₹25 CGST + ₹25 SGST)
Maximum penalty: ₹5,000
Nil Tax Liability
₹20 per day (₹10 CGST + ₹10 SGST)
Maximum penalty: ₹5,000
Interest on Late Tax Payment
18% per annum on unpaid tax amount
Calculated from day after due date
Annual Return Late Fees
GSTR-9 (Annual Return)
₹200 per day (₹100 CGST + ₹100 SGST)
Due: 31st December following financial year
GSTR-9C (Audit Form)
Capped at 0.25% of turnover in state/UT
For businesses with turnover >₹2 crore
Input Tax Credit (ITC) Reconciliation
ITC reconciliation is crucial for accurate GST compliance. It involves comparing the ITC claimed in GSTR-3B with details in GSTR-2A or GSTR-2B to ensure credit is claimed only for tax actually paid by suppliers.
GSTR-2A (Dynamic Return)
GSTR-2A is a dynamic, auto-generated statement that shows details of all inward supplies (purchases) made by a registered taxpayer, updated in real-time as suppliers file their returns.
Real-time Updates
Updated as suppliers file GSTR-1, GSTR-5, GSTR-6, GSTR-7, and GSTR-8
Read-only Document
Cannot be edited and does not need to be filed
Comprehensive Data
Includes all inward supplies from registered GST vendors
GSTR-2B (Static Return)
GSTR-2B is a static, auto-drafted statement generated monthly on the 14th of the succeeding month, providing a summary of eligible and ineligible ITC based on supplier filings.
Fixed Snapshot
Generated on 14th of month, provides consistent data for tax period
ITC Guidance
Advises on necessary actions for each invoice including reversals
GSTR-3B Reference
Should be used as reference for ITC claims in GSTR-3B filing
Reconciliation Process & Benefits
Reconciliation Steps
Compare ITC claimed in GSTR-3B with GSTR-2A/2B details
Identify discrepancies and missing invoices
Follow up with suppliers for missing GSTR-1 filings
Make necessary adjustments and reversals
Key Benefits
Ensures credit claimed only for tax actually paid to suppliers
Helps identify missed invoices and maximize eligible ITC
Allows for rectification of errors before finalization
Avoids GST notices, penalties, and ensures accurate compliance
Common Reconciliation Issues
Supplier Delays
Suppliers delaying GSTR-1 filings causing ITC to not appear in GSTR-2A/2B
Incorrect Details
Wrong GSTIN, invoice numbers, or amounts in supplier filings
Premature Claims
Claiming ITC before it appears in GSTR-2A/2B leading to mismatches
Benefits of Professional GST Filing
Comprehensive Filing
We file all types of GST returns including annual returns.
Expert Guidance
Our team provides expert advice on GST compliance and filing requirements.
Timely Processing
We ensure timely filing to avoid penalties and maintain compliance.
Transparent Pricing
No hidden fees, clear pricing for all our GST filing services.
Our GST Filing Services
Outsource your GST compliance to LegalDhara to ease your compliance burden and focus your efforts on growing your business. With our LegalDhara platform, your GST compliance will be maintained with access to live business data - anywhere, anytime.
Complete GST Compliance Package
Everything you need for hassle-free GST compliance
What's Included:
LegalDhara Platform Features:
Dedicated Support
A relationship manager with experience in your sector guides you through GST registration and filing, helping with specific tasks and ensuring timely compliance.
Timely Reminders
Our platform ensures timely reminders well in advance of deadlines, and your GST advisor provides periodic reminders to prevent penalties.
Monthly Reports
Detailed monthly reports on GST return filing status, including GSTR-3B details and actionable insights for your business growth.
Frequently Asked Questions
Get answers to common questions about GST Filing
Ready to Streamline Your GST Compliance?
Ensure your business stays compliant and avoids penalties with our expert GST filing services