GST Return Filing in India: Returns, Due Dates, and Process
GST filing is the recurring process of reporting sales, purchases, and tax liability to the authorities, and reconciling the Input Tax Credit a business is entitled to claim. Since a business's GSTR-3B liability is now largely pre-filled from its GSTR-2B, accuracy at the invoice level has a direct bearing on how much credit a business can actually claim in a given period.
Returns and Due Dates
Filing frequency depends on turnover and the scheme opted for.
|
Return |
Description |
Due Date |
|---|---|---|
|
GSTR-1 |
Statement of outward supplies (sales) |
11th of the next month (monthly filers) |
|
GSTR-3B |
Summary return and tax payment |
20th of the next month (monthly filers) |
|
GSTR-2B |
Auto-drafted ITC statement |
Generated on the 14th |
|
GSTR-9 |
Annual return |
31st December following the financial year |
|
GSTR-9C |
Reconciliation statement (turnover above ₹5 crore) |
31st December following the financial year |
Businesses with turnover up to ₹5 crore may instead opt for the Quarterly Return Monthly Payment (QRMP) scheme, filing GSTR-1 quarterly by the 13th of the month following the quarter and GSTR-3B quarterly by the 22nd or 24th depending on the state, with an optional monthly Invoice Furnishing Facility available to pass on credit to B2B buyers sooner.
Why GSTR-2B Reconciliation Matters
Input Tax Credit can no longer be claimed on the basis of internal records alone. If a supplier fails to file its own GSTR-1, the corresponding invoice will not appear in the buyer's GSTR-2B, and the credit cannot be claimed regardless of whether the underlying transaction is genuine. This makes tracking supplier compliance a routine part of GST management rather than an occasional check.
The Filing Process
Filing begins with consolidating sales and purchase registers and ensuring all e-invoices are accounted for, followed by uploading B2B and B2C details in GSTR-1. Once GSTR-2B is generated, it should be reconciled against the internal purchase register, with any missing invoices flagged to the relevant vendor. The system then computes the net tax liability by offsetting eligible ITC against output tax, and the balance is paid through the Electronic Cash Ledger before GSTR-3B is filed using a Digital Signature or EVC.
Penalties and Late Fee
Late filing attracts a fee of ₹50 per day (₹20 for NIL returns), generally capped per return, along with interest at 18% per annum on tax paid after the due date. Missing filing for two consecutive periods can trigger automatic suspension of the GSTIN and blocking of e-way bill generation.
Practical Filing Discipline
Businesses above the e-invoicing threshold benefit from integrating their ERP so that GSTR-1 is substantially pre-filled, reducing manual entry errors. HSN codes should be reviewed for accuracy rather than left generic, since mismatches between declared codes and business description attract scrutiny. Reverse charge transactions — legal fees and goods transport being common examples — must be accounted for and paid before the corresponding credit can be claimed back.
Frequently Asked Questions
Can Input Tax Credit be claimed if the supplier hasn't filed their return? No. If the invoice does not appear in GSTR-2B because the supplier has not filed GSTR-1, the credit cannot be claimed for that period.
What triggers GSTIN suspension for filing defaults? Missing returns for two consecutive filing periods can result in automatic suspension of the registration and e-way bill generation.
Is the annual return mandatory for every registered business? GSTR-9 is mandatory above a specified turnover threshold, and GSTR-9C applies at a higher threshold requiring reconciliation with audited financials.
How is the late fee calculated? At a flat daily rate depending on the return type, in addition to interest on any tax paid after the due date.
