Once registered under GST, you must file returns regularly. Missing deadlines leads to late fees and interest.
The main returns
- GSTR-1: details of your outward supplies (sales).
- GSTR-3B: a summary return in which you pay the tax.
- GSTR-9: the annual return, for taxpayers where it applies.
Monthly or quarterly
Most taxpayers file monthly. Small taxpayers under the quarterly (QRMP) scheme can file quarterly and pay tax monthly. Eligibility depends on turnover.
What you need to keep ready
- Sales invoices, credit notes and debit notes for the period.
- Purchase invoices, reconciled with your auto-generated GST statements.
- Details of tax already paid and input tax credit available.
Common mistakes
- Not filing in a nil-turnover month; returns are still required.
- Claiming input credit that does not match supplier filings.
- Filing late, which attracts late fees and interest.
How we help
We prepare and file your returns, reconcile credits and send reminders before each due date.
Common questions
Do I file a return if I had no sales?
Yes. A registered taxpayer must file even when there is no activity; this is called a nil return.
This guide is general information, not professional advice. Rules, thresholds and timelines change, so we confirm the current position for your case before filing. Government fees are separate from our service charge and are quoted before work begins.