GST Filing FAQ

GSTR-1 is the monthly return where you report all outward supplies (sales). Every B2B invoice, B2C large invoice, export, debit/credit note is declared here. Due date: 11th of the following month. QRMP scheme taxpayers file quarterly by the 13th of the month after the quarter.

GSTR-3B is the monthly summary return where you self-assess and pay your GST liability. You declare total outward supplies, total ITC claimed, and pay the net tax. Due date: 20th of the following month. It cannot be revised after filing — accuracy is critical.

Yes — both are mandatory for regular taxpayers every month. File GSTR-1 first (by 11th), then GSTR-3B (by 20th). From FY 2024-25, if you don't file GSTR-1, your GSTR-3B gets blocked automatically. We file both as part of our monthly plan.

Quarterly Return Monthly Payment scheme is for businesses with turnover up to Rs 5 crore. Under QRMP: GSTR-1 and GSTR-3B filed quarterly, but tax is paid monthly (by 25th) in the first two months of each quarter using PMT-06. This reduces the frequency of full return filing while maintaining monthly tax payments.

ITC allows you to offset GST paid on business purchases against GST collected on sales. You can only claim ITC that appears in your GSTR-2B (generated 14th of each month). Proper reconciliation of your purchase register with GSTR-2B ensures you claim maximum ITC without errors that trigger notices.

If you claim ITC that doesn't appear in your GSTR-2B, GST department will send a notice and you'll have to reverse the ITC with interest. Conversely, if you miss ITC that is in your 2B, you overpay tax unnecessarily. Monthly reconciliation prevents both problems and can save businesses Rs 10,000 to Rs 1 lakh+ per year.

Late fee: Rs 50 per day (Rs 25 CGST + Rs 25 SGST) for regular returns, Rs 20 per day for nil returns. Plus 18% annual interest on any unpaid tax from the due date. Late fees are capped based on turnover — businesses up to Rs 5 lakh turnover have lower caps. Our monthly plan guarantees zero late fees.

Unfiled returns attract cumulative late fees. After 2 return periods of non-filing, e-way bill generation is blocked. GST department may issue notices (GSTR-3A) and eventually assess ex-parte (without your input) and raise demand. Your GSTIN can be suspended and cancelled. We help clear backlog cases — contact us immediately.

Yes — the GST portal allows self-filing. However, common errors include: wrong HSN codes, missing invoices, incorrect ITC claims, wrong tax rate application, and GSTR-1 vs 3B mismatches. These errors trigger notices and penalties. Our CA team files with 100% accuracy for as little as Rs 299/month.