File your GST returns accurately and on time with expert-led compliance support. Biz Pillar manages monthly, quarterly, and annual GST filings so you stay compliant without operational stress.
GST return filing is the process of reporting sales, purchases, tax collected, and tax paid to the government through prescribed GST forms.
Regular and accurate filing ensures legal compliance, uninterrupted business operations, and eligibility to claim input tax credit under GST law.
Who Should File GST Returns?
GST return filing applies to all registered entities, regardless of business size or activity level.
Regular GST registered businesses
Composition scheme taxpayers
E-commerce sellers and operators
Professionals and service providers
Businesses with nil or inactive transactions
Types of GST Returns
Different GST returns apply based on taxpayer category, turnover, and nature of transactions.
Monthly and Quarterly GST Filing Due Dates
Understanding GST return due dates is crucial to avoid late fees, interest, and compliance issues. Below are the key filing deadlines every taxpayer should be aware of.
GSTR-1 (Monthly):
Businesses with an annual turnover above ₹5 crores must file GSTR-1 on a monthly basis. The due date is the 11th of the following month.
GSTR-1 (Quarterly):
Taxpayers registered under the QRMP scheme with turnover up to ₹5 crores can file GSTR-1 quarterly. The due date is the 13th of the month following the quarter.
IFF – Invoice Furnishing Facility (Optional):
QRMP taxpayers opting to report invoices monthly through IFF must upload invoice details by the 13th of the following month.
GSTR-3B (Monthly):
Businesses with turnover above ₹5 crores are required to file GSTR-3B monthly by the 20th of the following month.
GSTR-3B (Quarterly):
QRMP taxpayers must file GSTR-3B quarterly. The due date is either the 22nd or 24th of the month following the quarter, depending on the state category.
CMP-08 (Quarterly):
Taxpayers registered under the Composition Scheme must file CMP-08 quarterly to pay self-assessed tax. The due date is the 18th of the month following the quarter.
File Your GST Returns with Biz Pillar!
Stay compliant, avoid penalties, and focus on growth while experts manage your GST filings.
Documents Required to File GST Online
Here is a list of documents required for GST return filings:
Place of supply: Identifies the state of the buyer to determine tax applicability (IGST vs CGST+SGST).
B2B and B2C service invoices: Separate invoicing for business and consumer transactions with GST compliance.
Bill number: A unique serial number for each invoice as per GST guidelines.
Credit or debit notes: Issued to account for changes in taxable value or tax amount after the original invoice.
HSN summary of goods sold: Summary based on Harmonized System of Nomenclature (HSN) codes for items.
Amount of IGST, CGST, SGST applicable: Breakup of tax amounts to ensure correct tax liability.
Required GST return forms: Identifies which GST forms (like GSTR-1, GSTR-3B, etc.) need to be filed.
Customer GSTIN: The GST Identification Number of the customer for whom the invoice is raised.
GST invoices: Properly formatted invoices adhering to GST rules and regulations.
Step 1 – Requirement Assessment
We review your business type, turnover, filing frequency, and applicable GST returns for the relevant tax period.
Step 2 – Data Collection
Sales, purchase invoices, ITC details, and tax payment information are collected for accurate computation.
Step 3 – Reconciliation Review
We reconcile invoices with GST records to identify mismatches and prevent ITC rejection or notices.
Step 4 – Return Preparation
Applicable GST returns are prepared with correct tax calculations and compliance checks.
Step 5 – GST Portal Filing
Returns are filed on the GST portal and acknowledgements are generated after successful submission.
Step 6 – Post-Filing Support
We assist with payment confirmation, record maintenance, and compliance guidance for future filings.
GST Filing Charges and Costs
The cost of filing GST returns and gst payment varies based on the filing method, whether through self-filing, professional services, or online platforms, making it essential to know how to file gst accurately . Below is a breakdown of GST filing charges to help businesses choose the most cost-effective option.
Cost-Effective GST Filing for Small Businesses
Small businesses can manage GST compliance efficiently without incurring high costs by adopting smart filing strategies.
Opt for the QRMP Scheme:
Eligible taxpayers can file GST returns quarterly instead of monthly, reducing compliance workload and costs.Use Affordable Online GST Platforms:
Automated GST tools help calculate taxes accurately, minimize errors, and save time at a reasonable cost.Engage Professionals Only When Needed:
Hire GST experts for complex matters such as audits, annual returns, notices, or reconciliations instead of routine filings.
Choosing the right GST filing method helps small businesses remain compliant while controlling operational expenses.
Penalties for Late or Non-Filing of GST Returns
Failure to file GST returns on time attracts late fees, interest, and penalties. The charges vary depending on the type of return and taxpayer category.
Late Fees for GST Return Filing
Return Type | Taxpayer Category | Late Fee Per Day | Maximum Late Fee |
|---|---|---|---|
GSTR-3B & GSTR-1 | Normal Taxpayer | ₹50 (₹25 CGST + ₹25 SGST) | ₹5,000 |
GSTR-3B & GSTR-1 | Nil Return Filer | ₹20 (₹10 CGST + ₹10 SGST) | ₹500 |
GSTR-9 (Annual Return) | All Taxpayers | ₹200 (₹100 CGST + ₹100 SGST) | 0.50% of turnover |
Penalties for non-filing
Interest Charge: Interest at 18% per annum is levied on outstanding tax amounts, calculated from the due date until payment.
Additional Consequences: Continued non-filing may result in show cause notices, penalties, and even cancellation of GST registration.
Example of Late Fee Calculation
If a taxpayer files GSTR-3B 10 days late with a tax liability:
Late fee: ₹500 (₹50 × 10 days)
Interest: 18% per annum on the pending tax amount
Timely filing helps avoid unnecessary financial and compliance burdens.
GST Refunds and Reconciliation
Businesses can claim GST refunds in cases of excess tax payment, accumulated ITC, exports, inverted duty structure, or cancellation of registration.
GST Refund Process
Determine Eligibility: Refunds apply to excess tax paid, export-related ITC, inverted duty structure, or canceled GST registrations.
Prepare Documents: Required documents include Form GST RFD-01, tax invoices, bank details, and supporting records.
Submit Refund Application: File the refund application online through the GST portal under the “Refunds” section.
Verification by GST Officer: The officer reviews the application and may request additional clarification or documents.
Refund Approval and Credit: Approved refunds are credited within 60 days. Delays attract 6% interest from the department.
Importance of GST Reconciliation
GST reconciliation ensures accuracy between returns and records, preventing ITC mismatches, notices, and audits.
GSTR-1 vs GSTR-3B: Ensures outward supplies reported match tax paid.
GSTR-2B vs Purchase Records: Confirms eligible ITC based on supplier filings.
Use of Automated Tools: GST software helps reconcile data accurately and reduces manual errors.
Regular reconciliation ensures smooth ITC claims and strengthens compliance.
