GST Return Filing Assistance

What is the due date for GSTR-1 and GSTR-3B filing?

For monthly filers: GSTR-1 is due by the 11th of the following month, and GSTR-3B is due by the 20th of the following month. Under the QRMP (Quarterly Return Monthly Payment) scheme, GSTR-1 is filed quarterly (by 13th of the month following the quarter), but tax is paid monthly via PMT-06 challan.

What is the late fee for delayed GST return filing?

Late fee for GSTR-3B: ₹50 per day (₹25 CGST + ₹25 SGST) for returns with tax liability; ₹20 per day (₹10 CGST + ₹10 SGST) for NIL returns. Maximum late fee is ₹5,000 per return. For GSTR-1: ₹50 per day (₹25 + ₹25) up to ₹5,000. Interest at 18% per annum applies on unpaid tax.

What is Input Tax Credit (ITC) and how is it claimed in GST returns?

ITC is the credit you get for GST paid on purchases, which reduces your GST liability on sales. ITC is claimed in GSTR-3B after reconciling with GSTR-2B (auto-populated from suppliers' GSTR-1). From FY 2024-25, ITC can only be claimed if the supplier has filed their return and the invoice reflects in your GSTR-2B.

Can I file NIL GST returns if I have no transactions?

Yes. If you have no outward supplies and no ITC in a month, you can file a NIL return for both GSTR-1 and GSTR-3B. Late fee for NIL returns is ₹20/day (capped at ₹500 for each return under the amnesty provisions). Even with no business, filing is mandatory once registered.

What is QRMP scheme and who is eligible?

The Quarterly Return Monthly Payment (QRMP) scheme is for taxpayers with annual aggregate turnover up to ₹5 crore. Under QRMP, GSTR-1 and GSTR-3B are filed quarterly, but tax is paid monthly via a fixed sum (35% of the previous quarter's tax) or self-assessed amount.

What happens if I file GSTR-1 with wrong invoices?

Wrong invoices in GSTR-1 can be amended in the subsequent month's GSTR-1. You can amend B2B, B2C (large), and export invoices. However, the recipient's ITC gets impacted if wrong invoice details are filed — their GSTR-2B gets auto-populated with incorrect data, making reconciliation difficult.

How does OnlineTaxGuru handle GST return filing?

You share your sales and purchase data (Excel, Tally, or direct portal access) by the 8th of each month. Our CAs reconcile your ITC with GSTR-2B, compute your GST liability, generate the payment challan, file GSTR-1 by the 10th, and GSTR-3B by the 18th — well before the deadline. You receive a filing confirmation and summary report.

Is GST return filing mandatory even if I have no turnover?

Yes. Once GST registered, you must file returns every period (monthly or quarterly) regardless of turnover or transactions. Failure to file results in late fees and can lead to GST registration suspension and cancellation after prolonged non-compliance.