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In India, all businesses registered under GST are required to file their returns regularly, whether monthly, quarterly or annually, depending on their turnover and business structure. While GST compliance can be complex, Taxmaan makes the process effortless with expert assistance, timely reminders and simplified digital tools. Missing deadlines can result in penalties and loss of input tax credit, making timely and accurate filing essential for every business.
With Taxmaan, you can file your GST returns online with ease and confidence. Our platform ensures 100% compliance by giving you access to expert professionals who manage the filing process end to end. Get real-time tracking, document support and peace of mind knowing your returns are filed accurately and on time. File your GST returns with Taxmaan today and focus on growing your business while we handle the compliance.
What is GST Return Filing?
GST return filing is the process of reporting outward supplies, inward supplies, tax collected, and tax paid to the government through the official GST portal. Registered taxpayers must file various GST returns such as GSTR-3B, GSTR-1, and annual returns based on their business type and tax period.
Filing monthly returns enables businesses to file gst, claim Input Tax Credit (ITC), stay compliant under the GST Act, and avoid penalties. Returns can be filed online monthly or quarterly, depending on turnover and filing period, ensuring smooth operations within the GST system.
Types of GST Returns and Their Purpose
Businesses registered under the GST system are required to file GST returns based on their registration type, annual turnover, and tax liability. Each form GSTR serves a specific role in maintaining compliance and transparency with tax authorities and enables businesses to file returns correctly for Input Tax Credit (ITC) claims. Timely GST return filing, especially when you choose to file gst returns online, ensures legal compliance, smooth business operations, and accurate tax payment through the official GST portal.
Regular Returns (For Registered Taxpayers)
- GSTR-1: Filed monthly or quarterly to report outward supplies of goods and services for a specific tax period.
- IFF (Invoice Furnishing Facility): Optional under the QRMP scheme, allows GST registered taxpayers to upload invoices monthly while filing quarterly returns.
- GSTR-3B: A monthly summary return for reporting net tax liability, tax paid, and claiming input tax credit.
Returns for Composition Taxpayers
- CMP-08: A quarterly statement for composition taxpayers to self-assess and pay tax.
- GSTR-4: An annual return consolidating all quarterly CMP-08 filings.
Returns for Non-Residents and E-Commerce Operators
- GSTR-5: Filed by non-resident taxpayers conducting business in India.
- GSTR-5A: For non-residents providing online services to unregistered persons in India.
- GSTR-8: Filed by e-commerce operators for Tax Collected at Source (TCS) under GST.
Specialized Returns
- GSTR-6: Filed by Input Service Distributors (ISD) for ITC distribution among branches.
- GSTR-7: Filed by taxpayers deducting Tax Deducted at Source (TDS) under GST.
- GSTR-11: For taxpayers with a Unique Identification Number (UIN) to claim GST refunds.
Annual and Final Returns
- GSTR-9: An annual return for businesses with a turnover above ₹2 crores, requiring CA certification.
- GSTR-9C: A reconciliation statement for businesses with turnover above ₹5 crores, certified by a CA.
- GSTR-10: A final return for taxpayers whose GST registration is canceled.
Other GST Forms
- ITC-04: A quarterly return reporting job work details.
Filing the right GST return forms on time ensures seamless compliance, ITC claims, and tax transparency.
GST Filing Due Dates and Deadlines 2025
Timely filing of GST returns is essential to avoid penalties, interest, and compliance issues. It is one of the main GST compliance requirements. Below is a structured GST filing schedule, including monthly and quarterly deadlines for key returns.
Monthly and Quarterly Filing Due Dates
Below are the monthly and quarterly filing due dates that you should be aware of:
| Return Type | Frequency | Due Date | Applicable Taxpayers |
|---|---|---|---|
| GSTR-1 | Monthly | 11th of the following month | Businesses with turnover above ₹5 crores |
| GSTR-1 | Quarterly | 13th of the month following the quarter | QRMP taxpayers (turnover up to ₹5 crores) |
| IFF (Invoice Furnishing Facility) | Monthly (Optional) | 13th of the following month | QRMP taxpayers opting for monthly invoice reporting |
| GSTR-3B | Monthly | 20th of the following month | Businesses with turnover above ₹5 crores |
| GSTR-3B | Quarterly | 22nd or 24th of the month following the quarter | QRMP taxpayers based on state category |
| CMP-08 | Quarterly | 18th of the month following the quarter | Composition taxpayers filing self-assessed tax |
Consequences of Missing Deadlines
Following are the consequences of missing deadlines:
- Late Fee: ₹50 per day (₹20 for NIL returns) up to a maximum cap.
- Interest: 18% per annum on delayed tax payment.
- Restricted ITC: Failure to file GSTR-1 can block ITC claims for buyers.
Staying updated with GST return due dates ensures seamless compliance and penalty avoidance.
Annual and Final Filing Due Dates
Businesses must file annual and final GST returns to report yearly transactions from the previous financial year and close tax liabilities if their registration is canceled. Below is a structured schedule of when to file gst returns, including annual return deadlines and final return filing dates.
| Return Type | Purpose | Due Date | Applicable Taxpayers |
|---|---|---|---|
| GSTR-9 | Annual return summarizing transactions | 31st December of the following financial year | Businesses with turnover above ₹2 crores |
| GSTR-9C | Reconciliation statement certified by CA | 31st December of the following financial year | Businesses with turnover above ₹5 crores |
| GSTR-10 | Final return upon GST registration cancellation | Within 3 months from the cancellation date | Taxpayers whose GST registration is canceled or surrendered |
Extensions and Updates
- The government may extend due dates based on compliance requirements.
- Businesses should check official GST notifications for updates on goods and services tax filing dates.
Timely filing of annual returns ensures compliance and smooth tax assessment.
Recent Update
Here are the following recent updates:
- GSTR – 7 & 8: 10th of Every month
- GSTR -1 (Monthly): 11th of Every Month
- GSTR – 3B (Monthly): 20th of Every Month
- GSTR – 6: 13th of Every Month
- GSTR – 1 (QRMP): 13th of Every Month
- GSTR – 3B (QRMP): 22nd of Every Month
Step-by-Step GST Filing Process
Managing your GST returns can be a complex process, but with the right support, it becomes much simpler. We have experts who can assist you at every stage, from timely registration to invoicing to help you file gst efficiently. This is how we can help you manage your GST responsibility:
Step 1: Expert Consultation
Schedule an appointment with our GST experts to sort out any doubts or have your GST registration completed on time if you haven’t already.
Step 2: Prepare and Update Invoices
File mandatory documents, such as B2B and B2C invoices, and ITC details to initiate the return filing process.
Step 3: GST Return Computation and Submission
We shall compute and submit your GST returns on the web portal, delivering an acknowledgement after completion.
Documents Required to File GST Online
Here is a list of documents required for GST return filings:
- Customer GSTIN: The GST Identification Number of the customer for whom the invoice is raised.
- GST invoices: Properly formatted invoices adhering to GST rules and regulations.
- Place of supply: Identifies the state of the buyer to determine tax applicability (IGST vs CGST+SGST).
- B2B and B2C service invoices: Separate invoicing for business and consumer transactions with GST compliance.
- Bill number: A unique serial number for each invoice as per GST guidelines.
- Credit or debit notes: Issued to account for changes in taxable value or tax amount after the original invoice.
- HSN summary of goods sold: Summary based on Harmonized System of Nomenclature (HSN) codes for items.
- Amount of IGST, CGST, SGST applicable: Breakup of tax amounts to ensure correct tax liability.
- Required GST return forms: Identifies which GST forms (like GSTR-1, GSTR-3B, etc.) need to be filed.
Common Errors and How to Avoid Them
Below are some of the most frequent GST-related errors encountered by businesses, along with practical advice on how to avoid these pitfalls to ensure smooth and compliant GST operations.
| Common Error | Mistake | How to Avoid It |
|---|---|---|
| Incorrect GSTIN Entry | Entering the wrong GSTIN can lead to mismatched returns and ITC rejections. | Always verify GSTIN details before submission and cross-check with supplier invoices. |
| Mismatch in Input Tax Credit (ITC) Claims | Claiming ITC that does not match the supplier’s GSTR-1 can cause discrepancies. | Regularly reconcile ITC with GSTR-2B and follow up with suppliers for accurate reporting. |
| Missing Invoice Details | Not reporting all invoices or entering incorrect invoice numbers and amounts. | Maintain a structured invoice filing system and use GST-compliant accounting software. |
| Late GST Return Filing | Missing filing deadlines results in late fees and interest penalties. | Set up calendar reminders and automate filings using GST software. |
| Incorrect Tax Rate Application | Charging or paying GST at the wrong rate leads to tax shortfalls or excess payments. | Verify applicable GST rates using the GST portal or HSN/SAC code classification. |
Note : You can use Taxmaan GST calculator to easily calculate the GST rates and avoid errors.
GST Filing Charges and Costs
The cost of filing GST returns and gst payment varies based on the filing method, whether through self-filing, professional services, or online platforms, making it essential to know how to file gst accurately . Below is a breakdown of GST filing charges to help businesses choose the most cost-effective option.
Comparison of Goods and Services Tax Filing Costs
| Filing Method | Cost Range | Best For | Pros | Cons |
|---|---|---|---|---|
| Self-Filing (GST Portal) | ₹0 (Only Time Cost) | Small businesses with tax knowledge | Free, full control | Complex for beginners, risk of errors |
| Professional CA/Tax Consultant | ₹500 – ₹5,000 per return | Medium to large businesses | Expert handling, accuracy | Higher cost, dependency on professionals |
| Online GST Filing Platforms (e.g., ClearTax, Zoho Books) | ₹250 – ₹2,000 per month | Businesses of all sizes | Automated, reduces errors | Subscription cost |
Cost-Effective GST Filing for Small Businesses
- Use the QRMP scheme to file returns quarterly instead of monthly.
- Opt for affordable online platforms with automated tax calculations.
- Hire professionals only for complex cases, such as audits or annual filings.
Choosing the right GST filing method helps businesses stay compliant while managing costs effectively.
Penalties for Late or Non-Filing of GST Returns
Failing to file returns, particularly GST returns, on time results in late filing fees, penalties, and interest charges. These penalties vary based on the type of GST return and taxpayer category.
Late Fees for GST Return Filing
| Return Type | Taxpayer Category | Late Fee Per Day | Maximum Late Fee |
|---|---|---|---|
| GSTR-3B & GSTR-1 | Normal Taxpayer | ₹50 (₹25 CGST + ₹25 SGST) | ₹5,000 |
| GSTR-3B & GSTR-1 | Nil Return Filer | ₹20 (₹10 CGST + ₹10 SGST) | ₹500 |
| GSTR-9 (Annual Return) | All Taxpayers | ₹200 (₹100 CGST + ₹100 SGST) | 0.50% of turnover |
Penalty for Non-Filing of GST Returns
- Interest Charge: 18% per annum on outstanding tax, calculated daily from the due date.
- Penalty for Non-Filing: Continued failure to file can result in a show cause notice and potential cancellation of GST registration.
Example of Late Fee Calculation
A taxpayer filing GSTR-3B 10 days late with tax liability will incur:
- ₹500 (₹50 × 10 days) late fee
- 18% annual interest on pending tax
Timely filing prevents unnecessary penalties and ensures smooth compliance.
GST Refunds and Reconciliation
Businesses can claim a GST refund if they provide accurate supply details, have paid excess tax, accumulated Input Tax Credit (ITC), or made export transactions without tax liability. Here is a step-by-step GST refund process.
- Determine Eligibility – Refunds apply to excess tax payments, ITC on exports, inverted duty structures, or tax refunds on canceled registrations.
- Prepare Required Documents – Include GST RFD-01 form, tax invoices, bank details, and supporting transaction records.
- Submit Refund Application – File online through the GST portal under the ‘Refunds’ tab.
- Processing & Verification – The tax officer reviews the claim and may request additional details..
- Refund Approval & Payment – Approved refunds are credited within 60 days; delays attract 6% interest.
Importance of GST Reconciliation
GST reconciliation ensures accuracy in input and output tax reporting for regular taxpayers , preventing mismatches that could delay ITC claims or trigger tax audits.
- GSTR-1 vs. GSTR-3B – Ensures outward supplies match tax paid.
- GSTR-2B vs. Purchase Records – Verifies eligible ITC with supplier-reported invoices.
- Automated Tools – Use GST software for accurate reconciliation and reduced errors.
Regular reconciliation prevents input-output mismatches and ensures seamless tax compliance.
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Get Quick & Easy GST Return Filing with Taxmaan!
Taxmaan simplifies GST return filing, including the option to file gst online, by offering expert assistance, accuracy, and time-saving solutions for businesses of all sizes.
- Expert Assistance – GST professionals ensure error-free filing and compliance with tax laws.
- Time-Saving Process – Automated systems reduce manual effort, making GST filing quick and hassle-free.
- Affordable Pricing – Cost-effective plans cater to small businesses, startups, and enterprises.
- Error-Free ITC Claims – Ensures accurate Input Tax Credit (ITC) reconciliation, avoiding mismatches.
- Timely Reminders – Avoid late fees and penalties with automated filing reminders.
- End-to-End Compliance Support – Assistance in registration, tax payment, and refunds.
Choosing Taxmaan for GST filing online ensures smooth compliance, reduced penalties, and optimized tax benefits.
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