If your business is registered under GST, filing returns is not optional. Missing deadlines can lead to interest, late fees, and even cancellation of your GSTIN in severe cases.
GSTR-1 — Outward Supplies
GSTR-1 captures all your sales (outward supplies) for the month or quarter. It's due by the 11th of the following month for monthly filers, or by the 13th of the month following the quarter for QRMP filers.
GSTR-3B — Summary Return
GSTR-3B is your summary return where you declare total output tax, claim Input Tax Credit (ITC), and pay the net tax liability. Monthly filers must submit it by the 20th of the following month.
GSTR-9 — Annual Return
GSTR-9 consolidates all your monthly/quarterly returns into a single annual filing. It's mandatory for regular taxpayers with turnover above ₹2 crore and must reconcile with your audited financial statements. Due date: 31 December of the following financial year.
Best Practices for Error-Free GST Filing
- Reconcile GSTR-2A/2B with your purchase register before claiming ITC
- Maintain proper invoicing — every invoice must have HSN/SAC codes
- Pay tax before filing GSTR-3B (payment is a prerequisite)
- Don't forget amendments — errors in one month can be corrected in subsequent returns
- Keep documents for at least 6 years as per GST law
Late filing attracts late fees of ₹50/day (₹20/day for NIL returns) per Act, plus 18% interest on the tax amount. Stay ahead of deadlines with our managed GST filing service.