Topic guide · 43 provisions

Returns & Filing

What to file, when, and what lateness costs

What to file, when, and what it costs to be late.

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The monthly cycle has three moving parts. GSTR-1 reports what you sold. GSTR-2B is generated for you, listing the credit available. GSTR-3B is where you actually declare and pay. Miss the rhythm on one and the next one goes wrong too.

Since October 2024 the Invoice Management System sits between your supplier’s GSTR-1 and your GSTR-2B. You can accept, reject, or hold each invoice. Doing nothing is safe – an untouched invoice is treated as accepted – but a wrong rejection genuinely costs you credit.

Smaller businesses – up to ₹5 crore – can move to QRMP and file GSTR-3B quarterly, while still paying monthly by challan. It reduces filing work, not payment obligations.

Sales first, then credit, then payment. The 14th is the checkpoint that decides what you can claim.

Worked example

The real cost of filing three months late

Tax genuinely due for the month	₹60,000	Not disputed
Late fee at ₹50 per day, about 90 days	₹4,500	Subject to the turnover-based cap
Interest at 18% a year for 90 days	About ₹2,660	On the tax, from the due date

About ₹7,000 added to a ₹60,000 liability, for delay alone. Late fees run per return and per day – filing a pending return today is always cheaper than filing it next month.

The mistakes that cost people money

Not theoretical risks — the ones we actually see land on clients’ desks.

Treating a nil month as nothing to do. A nil return still has to be filed, and still attracts a late fee if it isn’t.

Rejecting an invoice in IMS because you don’t recognise it, without checking with the supplier first. Rejection is the one action that genuinely destroys credit.

Forgetting the monthly PMT-06 challan under QRMP. The return is quarterly; the payment is not.

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Returns & Filing — the complete guide

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Common questions on this

Straight answers to what people actually ask us.

Penalty for Late Filing of GST Returns

Late GST return filing costs a daily late fee plus 18% annual interest on unpaid tax — here’s the exact number…

Can You Amend GSTR-1 After Filing It?

You can’t revise a filed GSTR-1 directly — corrections go through the amendment tables in a later period’s ret…

Due Date for GSTR-3B Filing

GSTR-3B is due on the 20th monthly, or the 22nd/24th under QRMP depending on your state category. Here’s the e…

What Is a Nil GST Return, and How Do You File One?

A nil GST return means zero sales, zero ITC, zero tax — but it still has to be filed on time, either on the po…

Can GSTR-3B Be Filed After 3 Years? No — Here’s the Hard Bar

Since October 2023, GST returns cannot be filed at all once 3 years have passed from their due date — a hard b…

How to Opt for Quarterly Return Filing Under QRMP

Turnover up to ₹5 crore lets you file GSTR-3B quarterly under QRMP. Here’s the eligibility, the opt-in window,…

Does GSTR-2B Still Auto-Generate Now That IMS Is Mandatory?

GSTR-2B still auto-generates monthly — but since October 2024, what flows into it depends on the action you ta…

Do You Have to Log Into IMS and Accept Every Invoice Every Month?

No — IMS uses deemed acceptance by default. You only need to actively act on invoices that are wrong, duplicat…

If You Forget to Act on an Invoice in IMS, Do You Lose the ITC?

No — forgetting is safe by design. IMS treats an un-acted-on invoice as accepted, so you don’t lose valid ITC …

Every provision on returns & filing

All 43 of them, each with a plain-language explanation and the full legal text.

CGST Rules, 2017 · 30

Rule 59 Form and manner of furnishing details of outward supplies Rule 60 Form and manner of ascertaining details of inward supplies Rule 61 Form and manner of furnishing of return Rule 61A Manner of opting for furnishing quarterly return Rule 62 Form and manner of submission of statement and return Rule 63 Form and manner of submission of return by non-resident taxable person Rule 64 Form and manner of submission of return by persons providing online information and data base access or retrieval servic Rule 65 Form and manner of submission of return by an Input Service Distributor Rule 66 Form and manner of submission of return by a person required to deduct tax at source Rule 67 Form and manner of submission of statement of supplies through an e-commerce operator Rule 67A Manner of furnishing of return or details of outward supplies by short messaging service facility Rule 68 Notice to non-filers of returns Rule 69 [Omitted] Rule 70 [Omitted] Rule 71 [Omitted] Rule 72 [Omitted] Rule 73 [Omitted] Rule 74 [Omitted] Rule 75 [Omitted] Rule 76 [Omitted] Rule 77 [Omitted] Rule 78 Matching of details furnished by the e-Commerce operator with the details furnished by the supplier Rule 79 [Omitted] Rule 80 Annual return Rule 81 Final return Rule 82 Details of inward supplies of persons having Unique Identity Number Rule 83 Provisions relating to a goods and services tax practitioner Rule 83A Examination of Goods and Services Tax Practitioners Rule 83B Surrender of enrolment of goods and services tax practitioner Rule 84 Conditions for purposes of appearance

CGST Act, 2017 · 13

Section 37 Furnishing details of outward supplies Section 38 Communication of details of inward supplies and input tax credit Section 39 Furnishing of returns Section 40 First return Section 41 Availment of input tax credit Section 42 Matching, reversal and reclaim of input tax credit [OMITTED Section 43 Matching, reversal and reclaim of reduction in output tax liability [OMITTED Section 43A [Omitted] Section 44 Annual return Section 45 Final return Section 46 Notice to return defaulters Section 47 Levy of late fee Section 48 Goods and services tax practitioners

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