GST & Indirect Tax
GST Return Filing — Monthly & Quarterly Filing Support for Registered Businesses
TrustLedger handles your GSTR-1, GSTR-3B, and annual return filings with reconciliation and on-time submission. Know your due dates, late fees, and what happens if you miss a return.
What is GST Return Filing?
Every GST-registered business is required to periodically file a set of structured returns on the GST portal. These returns report your sales, purchases, tax collected from customers, and Input Tax Credit (ITC) available on purchases — allowing the government to compute your net tax liability.
Returns are not filed once a year. For most businesses, GSTR-1 (sales) and GSTR-3B (summary + tax payment) are filed every month. Some smaller businesses file quarterly under the QRMP (Quarterly Return Monthly Payment) scheme, but pay tax monthly.
Getting returns right matters beyond just compliance. Your buyers' ability to claim ITC on their purchases from you depends entirely on whether your GSTR-1 is filed correctly and on time. A missed or incorrect GSTR-1 effectively passes your compliance problem onto your customers.
Key Returns and Due Dates
GSTR-1 (Outward Supplies): Statement of all sales made during the period. Due by the 11th of the following month for monthly filers. Quarterly filers (QRMP): 13th of the month after each quarter.
GSTR-3B (Summary Return): Monthly summary of outward supplies, ITC claimed, and net tax paid. Due by the 20th of the following month for most taxpayers. Due by 22nd or 24th for certain states.
GSTR-9 (Annual Return): Consolidation of all monthly returns for the full financial year. Due by 31 December of the following financial year.
GSTR-4 (Composition Taxpayers): Annual return for businesses registered under the Composition Scheme. Due by 30 April of the following financial year.
GSTR-9C (Reconciliation Statement): Applies to businesses with turnover above ₹5 crore. Reconciliation of audited financials with GST returns, prepared by a CA or CMA.
Who Needs to File?
Every GST-registered entity — without exception — must file returns for every period, including months with zero activity. A nil return (no sales, no purchases) is still a mandatory filing. Missing it carries the same late fee as missing any other return.
Our Process
Step 1 — Data Collection: You share sales invoices, purchase bills, bank statements, and any credit/debit notes for the period. We accept data in PDF, Excel, or Tally export format.
Step 2 — GSTR-2B Reconciliation: We match your purchase records against the auto-populated GSTR-2B (which reflects your suppliers' filings) to confirm what ITC you are actually eligible to claim. Differences are flagged and discussed with you.
Step 3 — GSTR-1 Preparation: We prepare your sales return — invoice-wise breakup, HSN-wise summary, and B2C consolidated figures — and file by the 10th of the month.
Step 4 — GSTR-3B Preparation: We prepare the summary return based on reconciled sales and eligible ITC. You confirm the figures and arrange payment of the net tax liability before we file.
Step 5 — Filed Copy Delivery: We share filed return copies and the acknowledgement number for your records.
Late Fees and Interest
- Late fee: ₹50 per day per return (₹25 CGST + ₹25 SGST)
- Late fee for nil returns: ₹20 per day (₹10 CGST + ₹10 SGST)
- Maximum late fee: ₹10,000 per return (₹5,000 each for CGST and SGST)
- Interest on unpaid GST: 18% per annum from the due date of payment
⚠ Cumulatively, 6 missed returns over a year can mean ₹60,000 in late fees alone — plus interest on any unpaid tax. Timely filing is always the cheaper option.
Frequently Asked Questions
What happens if I miss a return?
Late fees of ₹50 per day accumulate immediately. More significantly, your buyers cannot claim ITC on purchases from you for that period until you file. Once filed (even late), you need to pay the accumulated late fee as part of the return.
Can a filed return be amended?
GSTR-1 can be amended in the following month's return for corrections to invoices, debit notes, and credit notes. GSTR-3B cannot be directly amended — errors in tax liability are corrected through adjustments in subsequent returns or through DRC-03 for voluntary payment.
What is GSTR-2B and why does it matter?
GSTR-2B is an auto-generated statement of the ITC available to you, based on your suppliers' GSTR-1 filings. Since Rule 36(4) restricts ITC claims to what appears in GSTR-2B, a supplier who doesn't file their return effectively blocks your ITC. This is why reconciling purchases against GSTR-2B — not just your own records — is an essential step before filing.
I have no sales this month. Do I still need to file?
Yes. A nil return (all fields zero) must be filed for every period in which you are registered. Skipping because you have no activity is a common mistake that results in late fees.
What is the QRMP scheme?
Quarterly Return Monthly Payment — businesses with turnover up to ₹5 crore can file GSTR-1 and GSTR-3B quarterly instead of monthly, but must pay GST every month through a challan (either a fixed 35% of last quarter's liability or the actual liability computed). If your business qualifies and has relatively stable monthly sales, QRMP can simplify compliance.
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