Late filing attracts:

• Late fees: ₹50 per day (₹25 CGST + ₹25 SGST), capped at ₹5,000
• Interest: 18% per annum on the unpaid tax amount

The Quarterly Return Filing and Monthly Payment (QRMP) scheme allows taxpayers with turnover up to ₹5 crore to file returns quarterly while paying taxes monthly.

Yes, even if there is no business activity (zero sales or purchases), registered taxpayers must file NIL returns to remain compliant.

You can claim ITC in GSTR-3B based on eligible inward supplies reflected in GSTR-2B, subject to conditions like possession of a valid tax invoice and actual receipt of goods/services.

GSTR-1 captures details of all outward supplies (sales) made during the month/quarter.
GSTR-3B is a summary return that includes details of outward supplies, input tax credit (ITC), and tax payment.

• GSTR-2B is a static, auto-drafted statement of input tax credit (ITC) available for a taxpayer, generated monthly.
• GSTR-2A is a dynamic statement that changes as suppliers upload invoices.

GSTR-2B is recommended for claiming ITC in GSTR-3B.

No. If your supplier has not filed GSTR-1, their invoice will not reflect in your GSTR-2B, and you cannot claim ITC until it appears.

An ISD is an office of a business that receives invoices for input services and distributes the ITC to its branches/units having the same PAN.

Yes. You are required to file all pending returns up to the effective date of cancellation, including a final return (GSTR-10).

• Incorrect filing (wrong data, excess ITC claim, underreporting sales) may attract interest, penalty, or even notices under Sections 73/74 of the CGST Act.
• Repeated errors can lead to audits or investigations.

Taxpayers must retain records and books of accounts for 6 years from the due date of filing annual return (GSTR-9) for that financial year.

GST audit is applicable only if turnover exceeds the threshold (₹5 crore as per latest updates). The audit includes verification of GSTR-9 and filing of GSTR-9C, signed by a CA or CMA.

Yes, they can be filed after the due date with applicable late fees and interest. However, prolonged delays may result in account blocking or cancellation of registration.

Log into the GST portal, go to Services > Returns > Track Return Status, and enter your ARN or filing period.

Yes. You can amend details of invoices, debit/credit notes, and other data filed in GSTR-1 in any of the subsequent returns (until September of the following financial year or filing of annual return, whichever is earlier).

Some data in GSTR-3B, such as outward supply values and ITC, gets auto-populated from GSTR-1 and GSTR-2B to reduce errors and improve consistency. However, taxpayers should cross-verify and edit as needed before submission.

Yes. GSTR-1 and GSTR-3B are independent returns, but consistent reporting between both is expected. However, the GSTN may block GSTR-1 filing if previous GSTR-3B is pending for more than one tax period (as per Rule 59(6)).

There is no fixed limit, but uploading large volumes (especially 500+ invoices) might require using the offline utility tool provided on the GST portal for smoother experience.

Yes. Tax paid under RCM can be claimed as Input Tax Credit in the same month, provided:

• The payment is made in cash • The goods/services are used for business

• Final Return (GSTR-10): Filed once upon cancellation of GST registration. • Annual Return (GSTR-9): Filed every year by registered taxpayers (except those under composition scheme, casual taxable persons, etc.).

Yes. ITC can be claimed on capital goods used for business, subject to conditions. However, depreciation cannot be claimed on GST component of capital goods under Income Tax Act.

GSTR-11 is filed by persons having a Unique Identity Number (UIN) (e.g., foreign diplomatic missions) for claiming refund of taxes on inward supplies.

No, GSTR-3B cannot be revised. You must adjust any errors in the subsequent month’s return.