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GST Filing: Compliances, Due Dates, and Forms

What is GST Filing?

Goods and Services Tax (GST) is an indirect tax levied on the supply of goods and services in India. GST filing refers to the process of submitting details of sales, purchases, and the tax collected or paid to the government through prescribed return forms.

Businesses registered under GST must periodically file returns that report:

• GST collected on sales (output tax)

• GST paid on purchases (input tax credit or ITC)

Failing to file GST returns on time can lead to non-compliance, penalties, and interest charges. GST returns help the government ensure that:

• The correct amount of tax is being paid

• Input tax credits are being claimed appropriately

GST return filing is done online via the official GST portal: www.gst.gov.in

There are various types of GST returns, depending on the taxpayer category (regular, composition, etc.), type of transaction, and filing frequency (monthly, quarterly, or annually) — as specified by the Ministry of Finance, Government of India (2023).

You may also want to know: FileAbhi's GST Registration Services

What Are GST Compliances?

GST compliances refer to legal obligations that a business has to comply with under the GST framework. The lack of compliance can result in the penalty and interest charges.

Timely Filing of GST Returns

GST returns must be filed either monthly, quarterly, or annually, depending on the taxpayer's registration type. Timely filing avoids unnecessary penalties and ensures the business stays compliant.

Ravi, after receiving his first penalty, set up automatic reminders for GST filing. This proactive approach helped him avoid future fines and build confidence in managing his tax responsibilities.

Maintaining Proper Records

Businesses are required to maintain accurate records of:

• Sales and purchases

• Input tax credits (ITC)

• Outward supplies

• Stock details

Proper record-keeping is essential for audits and compliance checks.

Tax Invoice Issuance

Issuing proper tax invoices is crucial. An invoice must include GSTIN, invoice number, HSN/SAC codes, and tax breakup. It’s important for both the seller and buyer to claim accurate ITC.

Earlier, Ravi’s invoices lacked mandatory details, which led to rejection of ITC claims. He soon corrected his invoice format, helping him and his clients claim full credits.

Reverse Charge Mechanism (RCM)

In certain cases, the recipient of goods/services is required to pay GST instead of the supplier — this is known as RCM. Understanding this mechanism helps avoid unintentional liabilities.

Ravi once ignored RCM applicability and missed paying tax on a vendor transaction, leading to a penalty. That incident taught him to examine each transaction carefully.

GST Payment

GST dues must be paid before the due date to avoid interest and legal complications. Planning ahead ensures smooth cash flow and avoids litigation.

Ravi started setting aside a fixed percentage of his revenue for GST payments. This habit ensured he never missed a payment again.

Reconciliation of Returns

Taxpayers must reconcile their books with filed returns to ensure accuracy. Differences in reported sales, ITC, or invoices can result in notices from tax authorities.

E-Way Bill Compliance

For movement of goods exceeding ₹50,000 in value, an E-Way Bill must be generated. Failure to comply can result in goods being seized or delayed.

Once, Ravi’s shipment was halted due to a missing E-Way Bill. After this experience, he ensured all transport documentation was in order before dispatch.

Final Thought

Non-compliance with GST rules may lead to:

• Financial penalties

• Legal action

• Cancellation of GST registration
  (Central Board of Indirect Taxes and Customs, 2023)

Ravi’s journey from a confused taxpayer to a well-informed businessman shows how important GST compliance is. Through discipline, automation, and attention to detail, he turned tax filing from a burden into a business strength.

What Are the Different GST Forms to Be Filed?

GST return forms vary depending on the type of taxpayer and the filing frequency. Each form serves a unique purpose, and timely submission is essential to avoid penalties.

GSTR-1

Purpose: Filed by regular taxpayers to report outward supplies (sales), including invoice-wise details, debit/credit notes, and export transactions.

Due Date:

• Monthly filers: 11th of the following month
• Quarterly filers (under QRMP scheme): 13th of the month following the quarter

Penalty for Late Filing:

• ₹50/day (₹25 CGST + ₹25 SGST) up to ₹10,000
• If there is no tax liability, then ₹20/day (₹10 CGST + ₹10 SGST)

GSTR-3B

Purpose: Summary return used to report sales, input tax credit (ITC), tax liabilities, and tax payments.

Due Date: 20th of the following month
(Note: Under QRMP, it is 22nd/24th depending on the state category)

Penalty for Late Filing:

• ₹50/day (₹25 CGST + ₹25 SGST)
• If nil return: ₹20/day (₹10 CGST + ₹10 SGST)
• Interest: 18% p.a. on outstanding tax

GSTR-4

Purpose: For businesses under the Composition Scheme to declare outward supplies, taxes payable, and paid.

Due Date: 30th April following the financial year

Penalty for Late Filing:

• ₹50/day (₹25 CGST + ₹25 SGST), up to ₹2,000
• For nil returns: ₹20/day, up to ₹500

GSTR-5

Purpose: Filed by non-resident taxable persons to report inward and outward supplies and tax liability.

Due Date: 20th of the following month or within 7 days after the registration expiry, whichever is earlier

Penalty for Late Filing:

• ₹200/day (₹100 CGST + ₹100 SGST), up to ₹10,000

GSTR-6

Purpose: For Input Service Distributors (ISD) to report input tax credit received and distributed.

Due Date: 13th of the following month

Penalty for Late Filing:

• ₹50/day (₹25 CGST + ₹25 SGST), up to ₹10,000

GSTR-7

Purpose: Filed by persons deducting TDS under GST to report TDS deducted, paid, and related claims.

Due Date: 10th of the following month

Penalty for Late Filing:

• ₹200/day (₹100 CGST + ₹100 SGST), up to ₹10,000

GSTR-8

Purpose: Filed by e-commerce operators collecting TCS to report TCS collected and supplier details.

Due Date: 10th of the following month

Penalty for Late Filing:

• ₹200/day (₹100 CGST + ₹100 SGST), up to ₹10,000

GSTR-9

Purpose: Annual return for regular taxpayers, summarizing all monthly/quarterly returns, ITC, and taxes paid.

Due Date: 31st December of the following financial year

Penalty for Late Filing:

• ₹200/day (₹100 CGST + ₹100 SGST), up to 0.25% of turnover in the state/UT

GSTR-9C

Purpose: Reconciliation statement for businesses with turnover over ₹5 crore — compares GSTR-9 with audited financial statements. Requires CA/CMA certification.

Due Date: 31st December of the following financial year

Penalty for Late Filing:

• ₹200/day (₹100 CGST + ₹100 SGST), up to 0.50% of turnover

Consequences of Not Filing GST Returns

• Late fees and interest accumulate if returns are not filed on time, increasing the overall tax burden.
• Suspension of GSTIN may occur for continued non-filing.
• Input Tax Credit (ITC) may be disallowed until compliance is restored.
• Legal action and penalties under GST law may be initiated for persistent non-compliance.

Timely GST filing ensures compliance, avoids penalties, and allows businesses to operate smoothly and claim rightful tax credits.

Conclusion

Filing GST returns on time is essential for businesses to remain compliant, avoid penalties, and claim ITC. A clear understanding of various return forms, their due dates, and the filing process can significantly simplify tax obligations and prevent legal issues.

FAQs

Q1: What are the due dates for filing different GST forms?
The due dates vary based on the form and the filing type:

• GSTR-1 (Outward Supplies):

  • Monthly filers: 11th of the following month

  • Quarterly filers (under QRMP scheme): 13th of the month following the quarter

• GSTR-3B (Summary Return):

  • Monthly filers: 20th of the following month

  • Quarterly filers: 22nd or 24th of the month following the quarter (based on the state/UT)

• GSTR-9 (Annual Return):

  • Due by: 31st December of the following financial year

Q2: What is the official link to the GST filing portal?
GST return filing can be done at the official portal: https://www.gst.gov.in/

Q3: What is the last date to file GST every month?
For regular monthly taxpayers:

• GSTR-1: 11th of the next month

• GSTR-3B: 20th of the next month

Quarterly filers have different due dates as mentioned under QRMP scheme guidelines.

4. How to check GST filing status online?
To check your GST return filing status:

1. Log in to https://www.gst.gov.in/

2. Go to ‘Returns Dashboard’

3. Select the relevant return period

4. View the status of filed returns