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GST Return Filing

Every business registered under GST must file regular returns, reporting its sales, claiming input tax credit, and paying tax. The main returns are GSTR-1 and GSTR-3B, filed monthly or quarterly under the QRMP scheme. Samkhya files your GST returns accurately and on time, every period.

GST Return Filing: A Detailed Guide

Under GST, a registered business reports its transactions and pays tax through periodic returns. The two core returns are GSTR-1, the statement of outward supplies (sales), and GSTR-3B, the summary return through which input tax credit is claimed and tax is paid. A business with turnover above Rs. 5 crore files both monthly, GSTR-1 by the 11th and GSTR-3B by the 20th, while a business with turnover up to Rs. 5 crore can opt for the QRMP scheme, filing both quarterly while paying tax monthly. Composition dealers instead file CMP-08 quarterly and GSTR-4 annually. Returns must apply the correct GST rates, following the GST 2.0 rate structure of 5%, 18%, and 40% in force since 22 September 2025, and filing GSTR-1 before GSTR-3B keeps the credit chain intact.

Why File on Time

Timely GST filing brings clear benefits:

  • Stays Compliant: Timely filing keeps the registration in good standing.
  • Enables Credit: It lets the business and its buyers claim input tax credit.
  • Avoids Late Fees: It avoids the per-day late fee and interest.
  • Keeps E-Way Bills: It keeps e-way bill generation active.
  • Avoids Cancellation: It prevents suspension or cancellation of registration.
  • Clean Record: It maintains a clean compliance rating.

The GST Returns

GST filing involves several returns:

  • GSTR-1: The statement of outward supplies, or sales.
  • GSTR-3B: The summary return for credit and tax payment.
  • QRMP: Quarterly GSTR-1 and GSTR-3B for turnover up to Rs. 5 crore.
  • IFF: The optional monthly invoice upload for QRMP filers.
  • CMP-08: The quarterly statement for composition dealers.
  • GSTR-4: The annual return for composition dealers.

Who Files What

The returns depend on the type of taxpayer:

  • Above Rs. 5 Crore: Files GSTR-1 and GSTR-3B monthly.
  • Up to Rs. 5 Crore: May file quarterly under QRMP.
  • Composition: Files CMP-08 quarterly and GSTR-4 annually.
  • TDS Deductors: File GSTR-7 for tax deducted.
  • E-Commerce: Files GSTR-8 for tax collected.
  • All Registrants: Must file even a nil return for the period.

Who Must File

GST returns must be filed by:

  • Every business registered under GST as a regular taxpayer.
  • Businesses under the composition scheme, on their returns.
  • TDS deductors and e-commerce operators, on their returns.
  • Input service distributors, on GSTR-6.
  • Even registrants with no transactions, through a nil return.

The Filing Process

GST filing follows a monthly or quarterly cycle. The business first files GSTR-1, reporting its outward supplies by HSN or SAC at the correct GST rate; this auto-populates the buyers’ statements and the business’s own GSTR-3B. It then files GSTR-3B, reconciling the input tax credit available in GSTR-2B against the credit claimed, and pays the net tax. A QRMP filer files both returns quarterly but pays tax monthly through PMT-06 by the 25th, and may upload B2B invoices monthly through the IFF so buyers can claim credit. All filing is done on the GST portal, with the returns digitally authenticated. Filing GSTR-1 before GSTR-3B each period keeps the credit chain accurate.

What Filing Needs

For Each Period:

  • The sales invoices and credit/debit notes, and the purchase records and the input tax credit in GSTR-2B.
  • The details of any exports or exempt supplies.

For Reconciliation:

  • The books of account, and the e-invoice and e-way bill data.
  • The HSN or SAC classification of the supplies.

GST Filing Process

GST filing follows a clear cycle:

  1. Compile the sales and purchase records for the period.
  2. Reconcile the input tax credit against GSTR-2B.
  3. File GSTR-1 with the outward supplies.
  4. File GSTR-3B and pay the net tax.
  5. Pay monthly tax through PMT-06 under QRMP.
  6. File CMP-08 or GSTR-4 for a composition dealer.
  7. Keep the records for the audit trail.

File your GST with Samkhya

Filing your GST returns with Samkhya Corporate Services is simple. Just follow these easy steps:

  • Tell us about your business: Share your turnover and scheme.
  • We compile and reconcile: We prepare and reconcile your returns.
  • Fill the form: Complete our online form and provide the records.

From there, our team handles the reconciliation, GSTR-1, and GSTR-3B each period.

Ongoing Compliance

GST filing is an ongoing cycle:

  • Every Period: Returns are filed each month or quarter.
  • Credit Flows: Input tax credit flows to the business and buyers.
  • Tax Paid: The net tax is paid on time.
  • Annual Return: The year is completed with the annual return.
  • Records Kept: The records support the filings.
  • Clean Rating: The compliance rating stays clean.

Late Fees and Interest

Filing late carries a late fee and interest. The late fee is Rs. 50 per day (Rs. 25 each under CGST and SGST), reduced to Rs. 20 per day for a nil return, subject to a cap of Rs. 5,000 per return. On top of this, interest at 18% per annum applies to any tax paid late, calculated from the due date. Beyond the cost, non-filing has real consequences: failing to file GSTR-3B for two consecutive periods blocks e-way bill generation, and six months of non-filing can lead to the cancellation of the registration. Filing every return on time, even a nil return, and paying tax by the due date keeps these costs and risks away.

GST Return Due Dates at a Glance

Return Who Due Date
GSTR-1 Monthly filer. 11th of next month.
GSTR-3B Monthly filer. 20th of next month.
GSTR-1 & 3B QRMP (quarterly). 13th / 22nd or 24th.
PMT-06 QRMP monthly tax. 25th of next month.
CMP-08 Composition. 18th after quarter.
GSTR-4 Composition (annual). 30th April.

Frequently Asked Questions

What are the main GST returns?

The two core returns are GSTR-1, the statement of outward supplies, and GSTR-3B, the summary return through which input tax credit is claimed and tax is paid.

When are GSTR-1 and GSTR-3B due?

For a monthly filer, GSTR-1 is due by the 11th and GSTR-3B by the 20th of the following month; QRMP filers file both quarterly.

What is the QRMP scheme?

QRMP lets a business with turnover up to Rs. 5 crore file GSTR-1 and GSTR-3B quarterly while paying tax monthly through PMT-06.

What is the late fee for GST returns?

The late fee is Rs. 50 per day (Rs. 20 for a nil return), capped at Rs. 5,000 per return, with interest at 18% per annum on tax paid late.

Do I have to file if there were no sales?

Yes. A nil return must still be filed for the period; non-filing attracts late fees and can lead to other consequences.

What are the GST rates now?

Since GST 2.0 on 22 September 2025, the main rates are 5%, 18%, and 40%, with 0% for nil-rated items, and returns must apply the correct rate.