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GST Returns (GSTR-1, GSTR-3B)

Guide to filing GST returns

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Quick Information

⏱️ Processing Time

Monthly/Quarterly filing

💵 Fees

Free (late fees if delayed)

✅ Eligibility

All GST-registered taxpayers

Who Needs This Document?

GST-registered businesses for tax compliance

Required Documents

  • GSTIN
  • Sales and purchase invoices
  • Input tax credit details
  • Digital signature (for some returns)

Step-by-Step Application Process

1

Maintain Records

Keep all sales, purchase invoices and tax payment records.

2

Login to GST Portal

Access gst.gov.in with GSTIN and credentials.

3

File GSTR-1

Report outward supplies (sales) by 11th of next month.

4

File GSTR-3B

Summary return with tax liability by 20th of next month.

5

Pay GST

Pay tax liability through challan before filing GSTR-3B.

6

Annual Return

File GSTR-9 (annual return) by December 31st.

⚠️ Common Mistakes to Avoid

  • Missing filing deadlines (attracts penalty)
  • Incorrect input tax credit claims
  • Not reconciling GSTR-1 and GSTR-3B

Frequently Asked Questions

What's the difference between GSTR-1 and GSTR-3B?

GSTR-1 is detailed sales return. GSTR-3B is summary return with tax payment.

What if I miss the deadline?

Late fee of ₹50/day (₹20/day for nil returns), plus interest on tax.

Can I file returns quarterly?

Yes, if turnover is below ₹5 crore, you can opt for QRMP (quarterly) scheme.

Ready to Apply?

Visit the official government portal to start your application

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