Filing GST returns is a crucial compliance requirement for registered businesses in India. This guide covers everything you need to know about GST return filing.
Types of GST Returns
GSTR-1: Monthly/quarterly return for outward supplies (sales)
- •Due date: 11th of next month (monthly) or 13th of month after quarter (quarterly)
- •Contains all sales invoices, debit/credit notes
GSTR-3B: Monthly summary return with payment
- •Due date: 20th of next month
- •Summary of sales, ITC claimed, and tax payment
GSTR-9: Annual return (for regular taxpayers)
- •Due date: 31st December of following financial year
- •Reconciliation of monthly returns
GSTR-9C: Self-certified audit (for turnover > ₹5 crore)
- •Now merged with GSTR-9 in simplified format
Late Filing Penalties
GSTR-3B: ₹50/day (₹25 CGST + ₹25 SGST), maximum ₹10,000
GSTR-1: ₹50/day
Interest: 18% per annum on tax amount
Step-by-Step Filing Process
1. Collect all invoices (sales and purchases)
2. File GSTR-1 with sales details
3. File GSTR-3B with summary and payment
4. Reconcile with GSTR-2A/2B auto-drafted data
5. Claim ITC only on invoices uploaded by suppliers
Use our GST Calculator to verify your tax calculations before filing. For profit analysis, use our Profit Margin Calculator.
Common Mistakes to Avoid
1. Mismatch between GSTR-1 and GSTR-3B
2. Claiming ITC on non-business purchases
3. Wrong HSN/SAC codes on invoices
4. Missing monthly filing deadlines
5. Not reconciling purchase register with GSTR-2A
Documents to Maintain
- •Sales invoices with GST
- •Purchase invoices for ITC
- •Debit/Credit notes
- •E-way bills (for inter-state movement above ₹50,000)
- •Payment challans
Our GST Calculator helps you compute accurate GST amounts for your invoices and returns.
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Written by
Rahul Sharma