GST Return

Each GST return—its timings, content, and compliance role—is fundamental for any serious Indian business. Choosing and filing the right return isn’t just about ticking a box; it’s about business health, statutory trust, and financial discipline.

1. Eligibility for GST Return Filing

When it comes to running a business in India, understanding the eligibility for filing a GST (Goods and Services Tax) return is one of the foremost requirements. GST isn’t just a tax policy—it’s a framework that has brought nearly all businesses onto a single platform, making compliance both essential and beneficial for growth and credibility.

Who Needs to File GST Returns?

Any business or individual who is registered under the GST Act is required to file GST returns. The moment your turnover exceeds certain thresholds—say, ₹40 lakh for suppliers of goods or ₹20 lakh for those offering services (₹10 lakh for special category states)—GST registration becomes not just an option, but a legal necessity. This also means the responsibility of filing returns comes along with registration.

  • Regular businesses

  • Composition dealers

  • E-commerce operators

  • Non-resident taxable persons

  • Anyone making inter-state sales of goods/services

Why Is Filing GST Returns Important?

Filing GST returns isn’t just about tax payment—it’s about reporting your business activity to the government. Whether it’s monthly, quarterly, or annual filing, these returns present an accurate snapshot of your business’s financial health. Skipping a return or ignoring the eligibility can attract penalties, unwanted notices, and most importantly, missed opportunities for Input Tax Credit (ITC).

Let’s take an example: Kyna Fintax, a GST advisory firm, frequently consults startups and mid-sized businesses struggling with compliance. Often, businesses misconceive that if they haven’t made sales in a particular month, they aren’t required to file returns. This is not the case. If you’re registered under GST, filing even a “Nil return” is compulsory. Non-filing not only leads to penalties but may also result in suspension of your registration—impacting your ability to do business.

Special Attention for Different Business Types

  • Regular Taxpayers must file GSTR-1 and GSTR-3B, either monthly or quarterly (under QRMP scheme).

  • Businesses under the Composition Scheme need to file annually through GSTR-4, plus make quarterly payments via CMP-08.

  • Non-resident foreigners supplying goods/services in India have their dedicated GSTR-5.

  • E-commerce operators, TDS/TCS deductors, Input Service Distributors (ISDs), even government agencies with Unique Identification Numbers (UINs)—all are covered under different GST return types, tailored for their business models.

Whether your enterprise works in Delhi, Jaipur, Mumbai, or Noida, GST return eligibility is the same everywhere, courtesy of the centralized GST portal. Businesses receive a PAN-based GSTIN, and all compliance, from registration to return filing, is managed online—making it easy for businesses like Kyna Fintax to guide clients in any city.

Eligibility for GST return filing is not just about crossing turnover thresholds; it’s an ongoing responsibility tied to your business registration and operations. Regular, accurate, and timely filing is the only way to make the most of the GST system—something Kyna Fintax strives to instill in every client, whether they’re a local startup or a pan-India enterprise.

2. Types of GST Returns

The Goods and Services Tax (GST) regime in India is structured to make tax compliance comprehensive but tailored to different business types and activities. That’s why you have a variety of GST return forms, each serving a precise purpose. Understanding which return applies to whom and why is crucial for error-free compliance and for maximizing things like Input Tax Credit (ITC). Let’s break down each major GST return type and its practical implications in business.

GSTR-1: Statement of Outward Supplies (Sales)

Purpose & Who Files:
This form is the foundation of GST compliance for most businesses. If you are a regular tax-paying business registered under GST (not under the composition scheme), you must file GSTR-1. It captures every sale transaction—goods and services—that your business makes in a month or a quarter.

What’s Included:

  • Invoice-wise details of all outward supplies made to registered persons (B2B transactions)

  • Summary details for sales to unregistered persons (B2C)

  • Exports (with or without payment of tax)

  • Credit/debit notes issued

  • Any amendments to previously filed data

Why it Matters:
GSTR-1 isn’t just for the tax department. When you file GSTR-1, that information is used to auto-populate your customers’ GSTR-2A/2B forms so they can claim Input Tax Credit. If you delay or make mistakes here, your buyers cannot claim their credits—so it impacts your business relationships and credibility, and may lead to disputes.

GSTR-2A and GSTR-2B: Statement of Inward Supplies (Purchases) – Read-Only

Purpose & Who Uses:
GSTR-2A is a dynamic (live) form generated for you by the GST portal, reflecting all purchases reported by your suppliers. GSTR-2B is a static monthly statement, which shows ITC eligibility as per your vendors’ filings.

What’s Included:

  • Invoice-wise list of purchases made from GST-registered suppliers

  • Imports and credit notes

  • TDS/TCS credit received (where applicable)

Practical Significance:
You do not file GSTR-2A or GSTR-2B—they are auto-drafted. Their purpose is to help you reconcile ITC before you file GSTR-3B. If there’s a mismatch or a missing invoice, you need to coordinate with your supplier to have it corrected. This process is critical in ensuring accurate ITC claims, preventing tax disputes, and staying audit-ready. Businesses like Kyna Fintax advise frequent reconciliation to safeguard ITC.

GSTR-3B: Monthly/Quarterly Summary Return

Purpose & Who Files:
This is the mainstay of GST payment every month or quarter. All regular taxpayers, whether they file GSTR-1 monthly or quarterly, must submit GSTR-3B.

What’s Included:

  • Summary of total taxable supplies (sales), purchases, and tax liability

  • Details of ITC claimed and utilized

  • Summary of exempt, nil-rated, and non-GST outward supplies

  • Payment of integrated, central, state, and cess taxes

Why It’s Central:
GSTR-3B is not invoice-wise; it’s a summarized self-declaration. However, your ITC claim in GSTR-3B should be fully matched with GSTR-2B for the period to avoid litigation and reversals. Businesses should maintain detailed workings and reconciliations in case of GST audits.

GSTR-4: Annual Return for Composition Scheme

Purpose & Who Files:
Businesses under the Composition Scheme (turnover up to ₹1.5 crore for most states) file GSTR-4 ONCE a year instead of the monthly/quarterly GSTR-1/3B.

What’s Included:

  • Consolidated sales summary for the year

  • Tax paid under composition

  • Details of outward, inward supplies, and import of services

Compliance Nuances:
Instead of charging GST on individual invoices, composition dealers pay a fixed percentage of turnover as tax. They cannot claim ITC or collect GST from customers. Quarterly payments are made through CMP-08, but GSTR-4 is filed annually as a return.

GSTR-5: Non-Resident Taxable Person’s Return

Purpose & Who Files:
If you’re a non-resident (not having a business establishment in India), but you supply goods/services in India, this is your go-to return—filed monthly.

What’s Included:

  • Comprehensive details of all sales and purchases during your period of business in India

  • Tax paid and ITC claimed

Unique Aspects:
Non-residents must register under GST prior to supply, deposit advance tax (estimated), and file GSTR-5 to square their liabilities.

GSTR-5A: OIDAR Services Providers

Purpose & Who Files:
If you are a foreign service provider giving Online Information and Database Access or Retrieval (OIDAR) services to unregistered Indian customers, you file GSTR-5A monthly.

What’s Included:

  • Details of paid/unpaid supplies to non-taxable (unregistered) customers in India

ITC and Tax Payment:
OIDAR service providers must collect GST from their customers and deposit it to the Indian government. GSTR-5A tracks their India-facing revenue.

GSTR-6: Input Service Distributor Return

Purpose & Who Files:
Filed monthly by Input Service Distributors—typically head offices receiving bulk input services and distributing the credit to branches.

What’s Included:

  • Details of ITC received on input services

  • Distribution of that ITC to eligible units/branches

Why It Matters:
Ensures ITC flows to the correct branch/unit where the actual input service is consumed, avoiding tax credits piling at HO.

GSTR-7: TDS Return under GST

Purpose & Who Files:
All government agencies or notified persons/entities deducting tax at source (TDS) must file this monthly return to declare TDS deducted.

What’s Included:

  • TDS details (GSTINs of deductor & deductee, invoice amounts, tax particulars)

  • TDS paid to government

Significance:
TDS under GST is designed to curb revenue leakage and ensure traceability in high-value transactions.

GSTR-8: TCS Return by E-Commerce Operators

Purpose & Who Files:
E-commerce operators like Amazon, Flipkart, etc., who collect tax at source (TCS) on behalf of sellers using their platform, file GSTR-8 monthly.

What’s Included:

  • Sales made through the platform

  • Amount of TCS collected from each seller

  • TCS paid to the government

For Sellers:
TCS credits appear in the seller’s electronic cash ledger, usable toward future GST payments.

GSTR-9: Annual Return for Regular Taxpayers

Purpose & Who Files:
All regular GST taxpayers must submit this exhaustive annual summary by December 31st following the close of the financial year (thresholds apply, e.g., certain exemptions for smaller entities).

What’s Included:

  • Comprehensive sales, purchases, ITC, and tax paid for the full year

  • Reconciliation with returns filed during the year

  • Disclosure of additional liabilities, unclaimed ITC, etc.

Compliance Insight:
It’s a critical document for annual reconciliation, error correction, and transparency. Large discrepancies with periodic returns can trigger audits.

GSTR-9A: Annual Return for Composition Taxpayers (Inactive Now)

Context:
This was previously an annual return for composition scheme taxpayers, but has now been merged or discontinued—GSTR-4 is now the requirement for such taxpayers.

GSTR-9C: Audit Reconciliation Statement

Purpose & Who Files:
Regular taxpayers with a turnover exceeding ₹5 crore in a financial year file this along with GSTR-9. Certified by a Chartered Accountant or Cost Accountant.

What’s Included:

  • Reconciliation between audited annual financial statements and annual GST return (GSTR-9)

  • Certification regarding the accuracy of figures and explanation of variances

Why It’s Important:
It’s a self-audit tool—errors can trigger show-cause notices, so prepare and check figures carefully!

GSTR-10: Final Return

Purpose & Who Files:
Filed when you surrender or your registration is cancelled. Must be filed within three months.

What’s Included:

  • Final details of stocks held, liabilities, dues, and pending input credits

Significance:
Ensures all liabilities and credits are settled before formally closing your GST obligations.

GSTR-11: Return for UIN Holders

Purpose & Who Files:
Entities with a Unique Identification Number (like embassies, UN bodies)—not regular GST taxpayers—file GSTR-11 to claim a refund of taxes paid on purchases in India.

What’s Included:

  • Purchase invoices on which GST was charged

  • Claim amounts for refunds

Other Noteworthy Returns

  • CMP-08: Quarterly statement for composition taxpayers, used for advance tax payments.

  • ITC-04: Statement for job workers; used to track the movement of goods sent for job work and received back or otherwise.

Why This Complexity Exists?

Each return exists to accommodate the diversity and complexity of Indian business—from a small neighborhood store, to a multi-state e-commerce giant, to a foreign consulting firm, every type of transaction and structure is captured within this system.

Filing the right return ensures you:

  • Stay compliant and avoid fines/penalties

  • Claim correct input tax credits

  • Prevent registration disruptions or audits

Trusted advisors like Kyna Fintax always recommend understanding each form’s context and preparing supporting documentation before submission—so you can handle inspections, audits, or reconciliations smoothly.

3. Explanation of All Types of GST Returns

Understanding each GST return means not just knowing its name, but understanding what it asks for, who needs to file it, what the implications are, and how it flows into your wider tax compliance landscape.

GSTR-1 (Outward Supplies/Sales Return)

Every regular taxpayer who makes sales or provides services must report all outward supplies in GSTR-1. This return must include invoice-wise and consolidated data every month or quarter, depending on your filing frequency. This form is crucial—what you declare becomes visible to your customers, letting them claim their Input Tax Credit (ITC). Missing entries, errors, or failing to file on time can disrupt your buyers’ compliance and hurt your business relationships.

GSTR-2A & GSTR-2B (Inward Supplies/Purchases – Auto-Drafted Forms)

GSTR-2A is a constantly updating (dynamic) record, while GSTR-2B is a fixed monthly snapshot—both generated by the GST portal. They show you all inward supplies or purchases reported by your vendors in their GSTR-1, GSTR-5, or GSTR-6 submissions. You cannot edit these, but you must reconcile your purchase ledgers with these reports, as your ITC claims depend on accurate matching. If any invoice is missing, you must communicate with your supplier immediately.

GSTR-3B (Monthly/Quarterly Payment & Summary Return)

All regular taxpayers file GSTR-3B—a simplified return that summarizes outward and inward supplies, ITC claimed, and the tax you’re liable to pay. Here, you actually pay your taxes. Accuracy is essential because any mistake can mean ITC reversals, tax demands, or compliance notices. Remember, you must back this up with your GSTR-1 and your purchase reconciliations (from GSTR-2B).

GSTR-4 (Composition Scheme – Annual Return)

Composition scheme taxpayers have simpler compliance and pay a fixed percentage tax, but they file GSTR-4 annually (not monthly/quarterly). This form captures their total turnover for the year and consolidates all taxable supplies. It’s less detailed than regular returns, but accuracy remains key—overreporting, underreporting, or late filing can trigger interest and penalties.

GSTR-5 (Non-Resident Taxable Person’s Return)

If you’re a non-resident (not established in India) but supply goods/services here, you must register under GST and file GSTR-5 every month. This form covers your entire business activity in India—sales, purchases, taxes due, and input credits. Before starting business, you need to pay advance taxes, and failing to file this return can result in heavy penalties.

GSTR-5A (OIDAR Service Providers)

This is for foreign service providers supplying Online Information and Database Access or Retrieval (OIDAR) to Indian consumers who aren’t registered under GST (like individuals). GSTR-5A collects details on all Indian sales and the GST collected and deposited.

GSTR-6 (Input Service Distributor Return – ISD)

If your company distributes input services (like a head office that gets central IT or HR services for all branches), you must file GSTR-6 monthly to report the credit received and how it has been distributed to its branches. This keeps ITC flows accurate and traceable.

GSTR-7 (TDS Deductors)

Entities required to deduct Tax at Source (TDS)—mainly government bodies and notified taxpayers—must file GSTR-7 monthly. This records all deductions, the GSTIN of the parties deducted from, and the tax amounts paid. Deductees can claim this TDS via their dashboards—a key reconciliation point for them.

GSTR-8 (E-Commerce Operators – TCS Return)

If you operate an e-commerce platform and collect Tax Collected at Source (TCS) on customer purchases, GSTR-8 is filed monthly to detail how much you collected for each seller. This sum is credited to sellers’ cash ledgers for their next GST payment cycles.

GSTR-9 (Annual Return – Regular Taxpayers)

The yearly GSTR-9 return summarizes the entire year’s GST activity—total sales, purchases, ITC, taxes paid, and reconciliations. It checks for inconsistencies or missed payments—it’s where the government looks for errors or misstatements across your 12 months of filings.

GSTR-9A and 9C

GSTR-9A (now merged) used to serve composition taxpayers annually; GSTR-9C is a compulsory audit if your turnover exceeds ₹5 crore, certifying your returns against audited accounts. GSTR-9C must be reviewed by a Chartered or Cost Accountant and can expose mismatches or errors.

GSTR-10 (Final Return on Cancellation)

When your GST registration is cancelled—by choice or by government—you must file GSTR-10, a final statement closing your tax liabilities, clearing pending ITC, and confirming the withdrawal of credits on closing stock.

GSTR-11 (Return for UIN Holders)

Organizations such as embassies or international agencies do not pay GST themselves, but suppliers charge them GST. Via GSTR-11, they claim back the tax paid on their purchases by submitting invoices. Failing to file results in losing eligibility for these refunds.

CMP-08, ITC-04 and Other Specialized Returns

CMP-08 is a quarterly payment form for composition dealers, not a return per se, but required for advance tax payments. ITC-04 tracks the movement of inputs for processing (job work) between principal and job worker, a crucial document for manufacturers.

Every return is shaped around a specific business role, transaction structure, or statutory goal. Filing the correct return not only keeps you on the right side of compliance, but also protects your rebates, credits, and business reputation. Even seasoned businesses sometimes misclassify returns, which is why experts often recommend consulting GST advisors for complex or multi-state operations to avoid costly slip-ups.

4. Who Must File GSTR

Filing GST returns is a statutory obligation for everyone who is registered under the GST law, but the type of return and frequency depend on your business type and activity. Knowing exactly who needs to file which return avoids confusion and ensures compliance.

Regular Taxpayers

Any normal regular taxpayer registered under GST must file monthly or quarterly returns, primarily GSTR-1 (for outward supplies) and GSTR-3B (summary of GST payable and paid). This group includes most businesses that do not qualify or opt out for smaller composition schemes.

Composition Taxpayers

Businesses registered under the composition scheme have different requirements. Instead of monthly returns, they file CMP-08 quarterly for tax payment and GSTR-4 annually as a return summarizing the year’s turnover and taxes paid. Composition scheme taxpayers cannot file regular GSTR-1/3B returns.

Non-Resident Taxable Persons

Overseas businesses or individuals with no fixed establishment in India but supplying taxable goods or services here must register for GST and file GSTR-5 monthly during the period they are active.

Input Service Distributors (ISD)

ISDs like head offices that distribute centralized input tax credit to multiple branches file GSTR-6 monthly outlining the credit received and distributed.

Tax Deductors at Source (TDS Deductors)

Government bodies and certain notified entities deduct tax at source on certain payments. These deductors file GSTR-7 monthly declaring TDS made.

E-Commerce Operators

Operators of e-commerce platforms who collect Tax Collected at Source (TCS) on supplies made through their marketplace must file GSTR-8 monthly.

UIN Holders

Special entities like embassies, UN bodies, and other notified organizations with Unique Identification Numbers (UIN) file GSTR-11 to claim refunds on inward supplies.

Casual Taxable Persons & Migrant Taxable Persons

People who occasionally supply goods or services in a state where they are not registered otherwise, such as casual taxable persons and migrant taxable persons, must register and file returns according to their short-term activities.

5. Due Dates for Filing GSTR

Filing your GST returns on time is one of the most critical aspects of maintaining compliance under GST law. The due dates for filing various GST returns are prescribed by the government and differ based on the return type and taxpayer classification. Missing these deadlines can lead to penalties, interest, and other complications, so it’s important to understand which return is due when.

Key Due Dates for Major GST Returns

  • GSTR-1:
    The outward supplies or sales return must be filed by the 11th day of the following month for monthly filers. Quarterly filers (usually businesses under the Quarterly Return Monthly Payment (QRMP) Scheme) file GSTR-1 by the 13th day of the month following the quarter. The data filed here populates your buyers’ inward supplies and helps in Input Tax Credit reconciliation.

  • GSTR-3B:
    This is the summary return and the actual tax payment form. Its due date generally ranges between the 20th to 24th of the month following the tax period, depending on the state or group of states. For example, taxpayers in some states have a due date of the 20th, others 22nd or 24th. Those under QRMP schemes may also have different monthly or quarterly schedules.

  • GSTR-4:
    This annual return for composition scheme taxpayers is due by April 30th of the subsequent financial year. Composition dealers pay taxes quarterly but file this return once a year consolidating their annual activity.

  • GSTR-5:
    Non-resident taxable persons file this monthly return by the 20th of the month following the month for which the return relates. Since these taxpayers are from outside India, adherence to deadlines is crucial to avoid registration cancellation.

  • GSTR-6:
    The Input Service Distributor files this monthly return by the 13th day of the next month. Given the sensitive nature of ITC distribution, timely filing keeps credit flows uninterrupted.

  • GSTR-7:
    Tax Deductors under GST file this monthly by the 10th day of the following month, declaring all TDS amounts deducted and paid.

  • GSTR-8:
    E-commerce operators file the TCS return monthly by the 10th of the following month after reporting collections made on behalf of sellers.

  • GSTR-9 and GSTR-9C:
    These annual returns and reconciliation statements for regular taxpayers must be filed by December 31st of the year following the end of the financial year. This gives businesses ample time to compile comprehensive data, but late filing attracts penalties.

  • GSTR-10:
    The final return upon GST registration cancellation must be filed within three months of deregistration or license cancellation.

Impact of Due Dates

Late filing can lead to a late fee of ₹50 per day (₹20 for nil returns), capped at ₹5,000 per return, and interest on outstanding tax at 18% per annum. Timely filing, besides avoiding penalties, ensures smooth Input Tax Credit claims, uninterrupted business operations, and a good compliance record, which helps during audits or government scrutiny.

For example, at Kyna Fintax, we emphasize building a calendar of due dates for clients so that no filing is missed, helping them maintain compliance effortlessly across different states and return types.

Pro Tips

  • Always confirm the due date applicable to your state or business group, as GST India divides states into different filing categories.

  • Use the GST portal’s dashboard reminders for return due dates.

  • Cross-verify your invoices and data before filing to minimize errors and reduce the need for amendments.

6. Annual Return for Normal Registered Taxpayer Under GST

For every taxpayer registered under the normal GST scheme (excluding composition taxpayers, ISDs, TDS/TCS deductors, and casual/non-resident taxable persons), filing an annual return is a crucial compliance requirement. This annual return captures a comprehensive summary of all your transactions over the financial year and is filed through GSTR-9.

What is GSTR-9?

GSTR-9 is an annual summary return that acts as a detailed consolidation of all monthly or quarterly returns you have filed. It includes information on outward supplies (sales), inward supplies (purchases), Input Tax Credit (ITC) claimed, tax paid, and any adjustments or amendments made during the year.

Unlike monthly returns that are more transactional and summary in nature, GSTR-9 requires detailed reconciliation and an in-depth review of your GST filings and accounting records to ensure accuracy.

Who Must File GSTR-9?

  • All regular taxpayers whose aggregate turnover exceeds ₹2 crore (this limit may change based on government notifications).

  • The return must be filed even if there is no tax liability.

  • Entities that have filed GSTR-1 and GSTR-3B monthly or quarterly schedules during the year.

Exceptions include:

  • Composition scheme taxpayers (they file GSTR-4 annually instead).

  • Input Service Distributors (ISD), TDS/TCS deductors.

  • Casual and non-resident taxable persons (file separate returns).

What Does GSTR-9 Include?

  • Part I & II: Basic details, outward supplies, and inward supplies for FY.

  • Part III: Details of ITC availed.

  • Part IV: Details of tax paid.

  • Part V: Particulars of the demand, refund, and other payments.

  • Part VI: Any adjustments or amendments made in the period relating to tax.

  • Part VII: Other information like late fee waiver, declaration, and verification.

Importance of Filing GSTR-9

  • Reconciliation: GSTR-9 helps in reconciling your annual turnover, tax paid, and Input Tax Credit claimed with your financial books, GST returns filed during the year, and audited accounts.

  • Audit Preparation: If your turnover exceeds ₹5 crores, you must also file GSTR-9C (audit reconciliation statement). GSTR-9 serves as a base document for audit scrutiny.

  • Penalty Avoidance: Failure to file GSTR-9 or filing it with errors can attract penalties and interest, and might invite scrutiny or compliance action from tax authorities.

Filing Timeline and Penalties

  • GSTR-9 is generally due by December 31 of the next financial year.

  • Late filing can attract a fine of ₹100 per day (₹50 each for CGST and SGST).

  • As GSTR-9 is a final comprehensive return, accuracy is extremely important.

Tips for Filing GSTR-9

  • Begin reconciliation early by verifying monthly/quarterly returns against accounting records.

  • Cross-check ITC claims against GSTR-2B to avoid disallowances or reversal.

  • Consult with tax professionals or firms like Kyna Fintax to ensure error-free and timely filing, especially for complex transactions.

  • Make use of the offline tools released by the GST department for filling and validating GSTR-9 before uploading.

GSTR-9 consolidates your entire GST journey in a financial year into a single return, making it a vital compliance step. Regular and accurate filing underscores your business’s credibility and avoids costly penalties. While the monthly/quarterly returns keep things ticking, the annual return is your chance to close the year on a clean and compliant note.

7. Return for Registered Individual Whose GST Registration Gets Revoked

When a taxpayer’s GST registration is cancelled or revoked—whether voluntarily or due to enforcement by tax authorities—the compliance obligations do not end immediately. The registered individual or entity must file a final return, known as GSTR-10, to formally close their GST account and report all outstanding liabilities and available credits as of the date of cancellation.

Who Needs to File GSTR-10?

  • All taxpayers whose GST registration has been cancelled or revoked.

  • This applies to regular taxpayers, composition dealers, non-resident taxable persons, or any other GST registered person whose registration is no longer valid.

The filing of GSTR-10 legally marks the end of tax liability under GST, and failure to file this return can lead to penalties or complications in future business dealings.

When to File GSTR-10?

  • The final return must be filed within three months from the date of registration cancellation or the date of cancellation order, whichever is later.

  • Missing this deadline can make the taxpayer liable for late fees and affect the formal closure of GST obligations.

What Does GSTR-10 Include?

  • Details of taxable outward supplies made up to the date of cancellation.

  • Details of input tax credit available as on the date of cancellation, which must be reversed if not used.

  • Information about tax paid on such supplies and credits.

  • Final details of closing stock on which GST was paid, requiring reversal of unutilized input tax credit.

  • Declaration that all GST dues have been paid and no liability remains.

Important Points to Consider

  • The taxpayer must ensure all pending returns (such as GSTR-1, GSTR-3B) up to the date of cancellation are filed before or along with the final return.

  • Input Tax Credit (ITC) availed but not used till cancellation date may need to be reversed unless allowed under specific conditions.

  • The final return helps the tax department assess any outstanding liability or claim on closing stock and ensures smooth deregistration.

Consequences of Not Filing GSTR-10

  • Delayed or non-filing can attract a penalty of ₹200 per day until the return is filed.

  • The GST department may impose notices, fines, or even prosecution for non-compliance.

  • Non-filing might delay clearance of pending refunds or affect future GST registrations.

Filing a final return can be complex, especially when closing stock, ITC reversals, or reconciliation of pending tax payments are involved. Firms like Kyna Fintax assist taxpayers to ensure a smooth, accurate, and timely filing of GSTR-10, helping avoid penalties, unnecessary tax demands, or legal issues.

The return for a registered individual whose GST registration is revoked or cancelled is a vital final compliance step. GSTR-10 closes the GST account responsibly by reporting all final supplies and tax credits. Timely and accurate filing ensures compliance closure and prevents post-cancellation disputes or penalties.

8. Return for UIN (Unique Identification Number) Holders

Certain entities operating in India are not regular GST taxpayers but are registered under GST with a Unique Identification Number (UIN) to claim refunds of GST paid on their purchases. These primarily include diplomatic missions, consulates, United Nations organizations, and other notified entities exempt from GST.

Who Are UIN Holders?

  • Embassies and diplomatic missions in India.

  • United Nations and its specialized agencies.

  • Other notified persons/entities as per GST law.

These entities are exempt from paying GST on their supplies, but they often make purchases within India where GST is charged by suppliers. To get relief from the tax burden, they can claim refunds on the GST paid.

What is GSTR-11?

GSTR-11 is the monthly return filed specifically by UIN holders to report:

  • Details of all inward supplies (purchases or services received) on which GST was paid.

  • The amount of refund claimed on GST paid to suppliers.

  • Relevant invoice details for eligible credits/refunds.

Unlike regular taxpayers, UIN holders do not pay GST or file other returns like GSTR-1 or GSTR-3B.

Filing Timeline and Process

  • GSTR-11 must be filed by the 28th day of the month following the month of purchase.

  • Filing is done electronically on the GST portal by logging in with the UIN credentials.

  • The invoices from suppliers charging GST must be reconciled before filing to claim an accurate refund.

  • Timely filing ensures smooth refund processing.

Importance of Filing GSTR-11

  • Refund Claims: GSTR-11 is essential for claiming GST refunds on inward supplies, thus avoiding tax cascading for UIN holders.

  • Compliance & Transparency: It helps the government monitor purchases and refunds availed by exempt entities, ensuring transparency.

  • Avoiding Disputes: Proper reporting minimizes the risk of refund rejection or audit queries.

Consequences of Not Filing

  • Failure to file GSTR-11 on time can delay refunds or lead to denial of claim.

  • The GST department may issue notices or conduct audits to verify claims.

  • Repeated delays could affect diplomatic relations or compliance credibility.

9. Penalty On Late Filing of GST Return

Filing GST returns on time is not only a compliance requirement but also essential to avoid financial penalties and interest that can add up quickly. The GST law provides clear guidelines on penalties for late filing, and understanding these is crucial to maintaining your business’s financial health and reputation.

What Happens if You File Your Return Late?

If you fail to file your GST return by the due date, you become liable to pay a late filing fee or penalty for each day of delay. This late fee is levied for each return you fail to file on time, and it applies across all types of returns, whether monthly, quarterly, or annual.

Late Fee Details

  • For normal taxpayers, the penalty for late return filing is:

    • ₹50 per day of delay under Central GST (CGST).

    • ₹50 per day under State GST (SGST).

    • Total: ₹100 per day (₹50 CGST + ₹50 SGST).

  • For nil returns (periods where there were no transactions to report), the fee is lower:

    • ₹20 per day (₹10 CGST + ₹10 SGST).

  • The maximum late fee payable per return is capped at ₹5,000.

This penalty is separate from and in addition to any taxes due, interest charged on late payment, or other penalties.

Interest on Late Payment of Tax

Apart from the late filing fee, if there is any tax payable (GST liability not paid on time), interest is charged at 18% per annum from the due date till the date the tax is actually paid.

This means that even if you file the return late but pay your taxes on time, you will still incur a late fee but avoid interest. Conversely, paying late without filing a return timely causes both interest and late fees to accumulate.

Important Considerations

  • No grace period: The penalty for late filing begins immediately after the due date—there is no grace period, so it pays to be punctual.

  • Separate fee for CGST and SGST: Since GST consists of two components, penalties are charged for each—so always calculate the full amount.

  • Multiple returns: Fees apply per return. So, if you’re late filing multiple monthly returns, penalties multiply.

Real-World Impact

Delays in filing can significantly increase your compliance costs. Consider a small business filing GSTR-3B ten days late with transactions to report:

  • Late filing fee = 10 days × ₹100 = ₹1,000

  • Interest on tax due adds further cost based on outstanding tax amount.

Additionally, repeated late filing impacts your GST compliance rating, which can influence your business standing with banks, government bodies, or international partners. It also risks increased scrutiny or audits by tax authorities.

  • Late filing fees and interest charges can grow quickly, so avoid delays.

  • File all pending GST returns promptly to minimize cumulative penalties.

  • Maintain a compliance calendar or use GST software tools to get ahead.

  • If you miss a deadline, file as soon as possible to reduce fees.

Timely GST return filing not only keeps you legally compliant but also safeguards your hard-earned money from avoidable penalties.

10. Late Filing Fees Applicable to Inter-State Dealings

When it comes to GST return filing and late fees, many taxpayers wonder if the penalty structure differs based on whether the transactions are intra-state (within the same state) or inter-state (between different states). The good news—and it is quite straightforward—is that the late filing fees and penalties under GST apply uniformly, regardless of whether your business dealings are inter-state or intra-state.

Key Points on Late Filing Fees for Inter-State Transactions:

  • Uniform Penalty Application:
    The same late fees of ₹50 per day each for CGST and SGST (₹100 total per day) apply no matter if your supplies are within your state or across states. Similarly, the reduced fee for nil returns (₹20 total per day) is also the same.

  • No Special Additional Charges:
    There is no extra or differential penalty specifically for late returns related only to inter-state supplies. The GST law treats all registered taxpayers equally in terms of return filing deadlines and penalties.

  • Integrated Goods and Services Tax (IGST) Consideration:
    While IGST is charged on inter-state supply of goods and services, the penalty for late filing is charged separately under CGST and SGST acts, as the IGST collection is a joint effort between states and central government. Hence, penalty calculation combines CGST and SGST components irrespective of the supply nature.

  • Impact on Compliance:
    Businesses engaging in inter-state supplies often deal with multiple states, which might make the compliance process seem complex. However, the penalty framework remains consistent, which simplifies understanding and planning.

  • Filing Returns Through Centralized GST Portal:
    Since GST return filing is managed centrally through the GST portal, all taxpayers—from a Delhi-based wholesaler supplying inter-state to multiple states, to a Mumbai trader making intra-state sales—are governed by the same rules and deadlines.

Practical Example:

Suppose a registered taxpayer in Delhi supplies goods to Maharashtra (inter-state supply) and files GSTR-3B late by 5 days:

  • Late filing fee = 5 days × ₹100 = ₹500

  • Interest on tax dues (if any) = 18% p.a. from due date till payment

This fee is the same as if the supply had been limited to Delhi only (intra-state).

11. Non-filing of GST Return

Non-filing of GST returns is a serious compliance lapse under the GST regime. It occurs when a registered taxpayer fails to submit the required GST returns (such as GSTR-1, GSTR-3B, GSTR-4, etc.) by the due dates for a particular tax period. Whether intentional or accidental, non-filing has significant consequences that can disrupt business operations and lead to financial and legal repercussions.

Consequences of Not Filing GST Returns

  1. Late Fees and Penalties
    As explained earlier, failure to file returns on time attracts late filing fees—₹50 per day for CGST and ₹50 per day for SGST (₹100 total per day) for a maximum of ₹5,000 per return. This fee accumulates for each return not filed, which can add up quickly. Besides, interest at 18% p.a. is charged on any unpaid tax amount from the due date until payment is made.

  2. Blocking of Return Filing Facility
    The GST portal restricts your ability to file subsequent returns if you have not filed previous returns. For example, if you do not file GSTR-3B for a month, you may be blocked from filing GSTR-1 for that period or future periods. This domino effect makes compliance increasingly difficult and can cause delays in reporting and tax payments.

  3. Suspension or Cancellation of GST Registration
    Continuous non-filing for multiple tax periods (usually 6 months consecutively) can lead to automatic suspension or cancellation of GST registration by the tax authorities. Once canceled, you cannot legally undertake GST-taxable activities and may face complications to get re-registered.

  4. Denial of Input Tax Credit (ITC)
    If you don’t file your returns, the matching of inputs and outward supply data on the GST portal fails. This can lead to denial or reversal of ITC for you and, in some cases, your buyers. It adversely impacts your cash flow and increases the effective tax burden.

  5. Legal Notices and Audit
    Non-filing invites scrutiny and enforcement actions by GST officers. Notices, show-cause orders, or audits may be issued to recover tax dues along with penalties and interest. Litigation or prosecution can occur in severe cases.

  6. Impact on Business Reputation
    When large clients or government contracts require GST compliance certificates, non-filing or suspension of GST registration can hurt your credibility and damage business prospects.

How to Manage Non-filing Situations

  • File Returns ASAP: If you missed the due date, file the returns immediately to minimize penalties.

  • Pay Outstanding Taxes with Interest: Clear any pending tax liability as soon as possible to avoid compounded interest and further actions.

  • Apply for Revocation of Suspension: If your GST registration is suspended, you can apply for revocation within 30 days after fulfilling pending compliance.

  • Seek Professional Help: Tax consultants like Kyna Fintax can assist in regularizing your compliance, handling notices, and managing penalties.

Preventive Measures

  • Maintain an updated compliance calendar.

  • Integrate accounting software with GST portal for timely data uploads.

  • Monitor annual turnover and tax liability to ensure proper return type filing.

  • Regularly reconcile purchase and sales data to avoid errors.

  • Use reminder services and professional help to avoid missing deadlines.

Non-filing of GST returns is a compliance risk with wide-ranging impacts—financial, legal, and operational. Timely filing of returns is necessary not only to avoid penalties but also to safeguard your Input Tax Credit, registration status, and business reputation.

12. Process of GST Return Filing in Delhi, Jaipur, Mumbai, Noida, and Other Cities

One of the remarkable features of GST in India is its uniformity in compliance processes across all states and cities. Whether you are in Delhi, Jaipur, Mumbai, Noida, or any other city in India, the GST return filing process is centralized through a common portal and follows the same steps. This consistency simplifies compliance for businesses operating in multiple locations.

Step-by-Step Process for Filing GST Returns

  1. Login to the GST Portal
    The first step is to access the government’s official GST portal (gst.gov.in). You need to use your GST credentials—username (GSTIN) and password. For security, you may have two-factor authentication via OTP to your registered mobile/email.

  2. Select the Return Type
    Depending upon your business type and filing frequency, choose the appropriate GST return form:

    • GSTR-1 for outward supplies/sales details,

    • GSTR-3B for monthly tax payment and summary,

    • GSTR-4 for composition scheme annual return, and so on.

  3. Data Preparation and Upload
    Prepare detailed transaction data: invoices of outward supplies, inward supplies, Input Tax Credit claims, tax payment details, and adjustments. Many businesses maintain their books or accounting software that can generate these reports in GST-compliant formats (JSON, Excel, etc.).

    Upload the data directly or fill the details online on the portal. For GSTR-1, you can upload invoice-wise data; for GSTR-3B, summary values are entered.

  4. Reconciliation
    Before submission, reconcile your data with auto-drafted purchase details available in GSTR-2A/2B to ensure ITC claims are correct. This is crucial to avoid mismatches and potential rejection or demands later.

  5. Review and Validate
    Carefully review all the details. Use the portal’s validation tools to check for discrepancies or missing fields. Errors must be corrected before submission.

  6. Sign and Submit
    After validation, submit the return by digitally signing the form. You can authenticate through Digital Signature Certificates (DSC) or Electronic Verification Code (EVC) sent via OTP to the registered mobile/email.

  7. Payment of Tax (if applicable)
    If your return reflects a tax liability, you must pay the appropriate GST amount before or at the time of filing GSTR-3B. Payments can be made online using net banking, credit/debit cards, or challans generated in the portal.

  8. Acknowledgment and Filing Receipt
    Once successfully filed, you will receive an acknowledgment reference number (ARN). Save or print this acknowledgment as proof of filing.

City-Wise Aspects (Delhi, Jaipur, Mumbai, Noida, etc.)

  • No Physical Offices:
    Though GST office locations exist, almost all return filing is done online. Businesses in cities like Mumbai, Delhi, and others no longer need to physically visit tax offices for routine filing.

  • Local GST Helpdesks:
    If you face issues, local GST facilitation centers or tax consultants in your city can assist. For example, firms like Kyna Fintax, with a presence in multiple cities, provide personalized help aligning with city-specific operational needs.

  • State-Wise Filing Timelines:
    While due dates vary slightly between different states and groups, the portal manages these deadlines. Businesses must be aware of their applicable due dates based on their GST grouping.

  • Internet and Digital Access:
    Urban centers have good internet infrastructure, which supports smooth filing; however, businesses in remote or semi-urban areas filing from nearby cities can access the portal without hassles.

  • Use of Accounting Software:
    Many companies in metro cities integrate their ERP or accounting software with GST portal APIs, automating export and filing, which minimizes errors and time.

Practical Tips for Smooth Filing Across Cities

  • Maintain up-to-date and accurate accounting records.

  • Keep all invoices and supporting documents organized.

  • Use digital tools offered by the government or private firms for integration.

  • Schedule filing well before deadlines to handle any last-minute glitches.

  • Consult GST experts like Kyna Fintax for resolving complex issues or audit preparations.

13. Other Important Points for GST Return Filing

When it comes to GST return filing, beyond the forms, deadlines, and penalties, several additional points deserve your attention to ensure smooth compliance and avoid surprises. Here’s a comprehensive list of crucial things to remember, each explained clearly:

1. Maintain Accurate and Complete Books of Accounts

GST compliance is directly linked to how well you maintain your accounting records. Every invoice—sales or purchase—must be accurately recorded and matched with what is declared in your GST returns. Discrepancies can trigger ITC mismatches, tax notices, or audits.

2. Input Tax Credit (ITC) Reconciliation is Key

Regularly reconcile your purchase registers with the auto-populated GSTR-2A/2B forms on the GST portal. Only ITC on invoices reflected in your returns and matched with suppliers’ filings can be claimed. Mismatches mean blocked ITC claims, increasing your tax burden.

3. Always File Nil Returns If No Business Activity

Even if you have no sales or purchases in a tax period, filing a nil return is mandatory. This confirms compliance and avoids penalties or notices that can arise from missed filings.

4. Returns Must Be Filed Even During Business Inactivity

Temporary business closure or inactivity does not mean you can skip filing returns. Unless your GST registration is cancelled or surrendered, returns must be filed on time, even if nil.

5. Regular Filing Ensures Cash Flow and Compliance Health

Timely return filing protects your GST compliance rating, keeps your Input Tax Credit available, and prevents registration blocking or cancellation. It also helps you avoid interest and penalties on outstanding tax payments.

6. Quarterly Filing Under QRMP Scheme

Small taxpayers with turnover up to ₹5 crore can opt for the Quarterly Return Monthly Payment (QRMP) scheme. They file GSTR-1 and GSTR-3B quarterly but pay taxes monthly via a simple challan system. This reduces compliance burden while ensuring timely payment.

7. Specialized Returns for Job Work, ISD, and E-Commerce

If your business involves job work (processing of goods by a third party), distribution of input services, or e-commerce operations, special forms like ITC-04, GSTR-6, and GSTR-8 have to be filed regularly. Each form caters specifically to these business activities to keep track of supplies, credits, and tax collections.

8. Consecutive Non-Filing Risks Suspension or Cancellation

Failure to file GST returns for consecutive tax periods (generally 6 months) triggers suspension or cancellation of your GST registration. This leads to severe operational disruptions and legal hassles to get back in compliance.

9. Amendments to Returns and Error Rectification

If you identify errors in already filed returns, you can make corrections in subsequent returns (e.g., details of sales/invoices omitted in GSTR-1 can be included in the next period). Timely corrections reduce audit risks.

10. Stay Updated with GST Council Notifications and Portal Changes

GST rules and return forms evolve as per GST Council decisions. Keep yourself informed about updates, new forms, due date changes, and compliance amendments via trusted sources. Compliance software providers and advisory firms like Kyna Fintax help keep clients updated.

11. Use Electronic Verification Methods

GST allows return filing authentication via Digital Signature Certificate (DSC) or Electronic Verification Code (EVC). Ensure you have access to these, as returns cannot be filed without valid verification, and ensure secure transmission.

12. Keep Return Filing Proof Safely

After filing every GST return, you receive an ARN (Acknowledgment Reference Number). Store this proof carefully as evidence in case of disputes or audits.

13. Be Proactive About GST Audits and Assessments

Regular and accurate filing with reconciled data minimizes audit findings. Keep supporting documents ready for invoices, payments, and reconciliations. Being prepared avoids heavy penalties.

GST return filing is not merely a monthly or quarterly formality; it is an ongoing compliance exercise that requires diligence, accuracy, and timely action. From maintaining clean books to reconciling Input Tax Credit and filing nil returns, every step contributes to building a credible tax profile for your business.

Kyna FinTax

Kyna FinTax is a professional tax advisory and compliance firm specializing in GST (Goods and Services Tax) services for businesses of all sizes. Renowned for its commitment to accuracy, transparency, and client-friendly consultative support, Kyna FinTax offers end-to-end GST solutions—from registration and regular return filing to reconciliation, audit preparation, and addressing notices or discrepancies.

Benefits of Taking Services from Kyna FinTax

  • Expert Compliance: With a team of seasoned GST professionals, you receive reliable guidance and timely reminders, minimizing errors and penalty risks.

  • End-to-End Support: Kyna FinTax manages everything—data prep, reconciliation, filing, and government liaison—so you can focus on business growth.

  • Personalized Consultation: Solutions are tailored to your business type, turnover, and specific compliance needs.

  • Proactive GST Updates: You stay up-to-date with all regulatory changes and GST Council notifications, reducing chances of non-compliance.

  • Efficient Problem Resolution: Swift handling of notices, audits, or system issues ensures your operations remain hassle-free.

Why Choose Kyna FinTax?

  • Saves Time and Reduces Stress: Let us handle GST complexity while you manage your business.

  • Maximizes ITC and Cash Flow: Accurate reconciliation and timely returns protect your tax credits and compliance rating.

  • Affordable and Transparent Fees: Clear pricing and no hidden charges.

In short, choosing Kyna FinTax means you get peace of mind, reduced compliance risk, and more time to grow your business—while we make GST effortless for you.

GST Return FAQs

1. What is a GST return?

A GST return is an official document that taxpayers registered under the Goods and Services Tax (GST) regime must file, detailing sales, purchases, tax collected on sales, and tax paid on purchases for a given tax period.

2. Who is required to file GST returns in India?

Every registered business under GST—including regular taxpayers, composition dealers, e-commerce operators, non-resident taxable persons, and some others—is required to file applicable GST returns, even for periods of no business activity (nil return).

3. How many types of GST returns are there?

There are more than a dozen types of GST return forms, including GSTR-1, GSTR-3B, GSTR-4, GSTR-5, GSTR-6, GSTR-7, GSTR-8, GSTR-9, and others, each serving different taxpayer profiles and reporting needs.

4. Which are the main GST returns for regular taxpayers?

The primary GST returns for regular taxpayers are GSTR-1 (outward supply details), GSTR-3B (monthly summary and payment of tax), and GSTR-9 (annual return).

5. What is GSTR-1?

GSTR-1 is a return filed by registered taxpayers to disclose details of outward supplies/sales made to both registered and unregistered persons during the tax period.

6. What is GSTR-3B?

GSTR-3B is a self-declaration summary return filed by regular taxpayers every month (or quarter under QRMP) that shows total sales, tax liability, and input tax credit used to make GST payment.

7. What is GSTR-4?

GSTR-4 is the annual return form for taxpayers under the composition scheme, summarizing their annual turnover and tax paid.

8. What is GSTR-5?

GSTR-5 is filed by non-resident taxable persons who make taxable supplies of goods and/or services in India during their temporary business period.

9. What is GSTR-6?

GSTR-6 is filed by Input Service Distributors (ISD) to distribute input tax credit among their branches/units.

10. What is GSTR-7?

GSTR-7 is filed by persons required to deduct Tax Deducted at Source (TDS) under GST provisions.

11. What is GSTR-8?

GSTR-8 is the return filed by e-commerce operators who collect Tax Collected at Source (TCS) on sales made through their portal.

12. What is GSTR-9?

GSTR-9 is the annual return summarizing all business transactions, GST paid, input credits claimed, and tax liabilities for regular taxpayers in a financial year.

13. What is GSTR-10?

GSTR-10 is a “final return” that must be filed by businesses whose GST registration is canceled or surrendered, to show final tax liability and settle dues.

14. What is GSTR-11?

GSTR-11 is filed by entities with a Unique Identification Number (UIN), such as embassies or UN bodies, to claim refunds on GST paid for inward supplies.

15. What changes in GST return filing are effective from July 2025?

From July 2025, GST returns more than three years past their due date cannot be filed. Also, GSTR-3B will be hard-locked after auto-population, so key fields cannot be edited manually. Strict compliance and timely filing are crucial.

16. Do I need to file a GST return if there are no transactions?

Yes, nil returns must be filed even if there is no business activity during the tax period. Non-filing will result in penalties.

17. How do I correct errors after filing a GST return?

You can make amendments in subsequent returns. Corrections to invoice data are allowed, but must be reported as per the rules, to prevent mismatches in supplier/buyer records.

18. What documents are needed for GST return filing?

You need your GSTIN, sales and purchase invoices, HSN code summary, credit/debit notes, export/import invoices, and a record of tax payments, among others.

19. What is the due date for filing GSTR-1?

The due date is usually the 11th of the subsequent month for monthly filers and the 13th of the month following the quarter for quarterly filers (QRMP).

20. What is the due date for filing GSTR-3B?

Generally, it is the 20th, 22nd, or 24th of the following month, depending on the state or group for monthly filers. QRMP taxpayers have different timelines.

21. What is the late fee for GST returns?

The late fee is ₹50 per day (₹25 CGST + ₹25 SGST), capped at ₹5,000 per return. For nil returns, it is ₹20 per day (₹10 CGST + ₹10 SGST).

22. What is the penalty for late payment of GST?

Interest at 18% per annum is charged on outstanding tax liability for late payment in addition to late filing fees.

23. Can GST returns be revised?

GST returns cannot be revised directly, but amendments to invoices or other details can be made in subsequent returns.

24. What happens if I do not file GST returns for an extended period?

Non-filing leads to penalties, registration suspension or cancellation, blocking of ITC, and may trigger audits and legal consequences.

25. Can I still claim ITC after missing the filing deadline?

If you file late, ITC for a period may be lost if not reflected in GSTR-2B by the deadline. Delayed returns can lead to blocked credits.

26. Are e-commerce businesses required to file GST returns?

Yes, e-commerce platforms must register and file GSTR-8 if they collect TCS, and their sellers must report sales via GSTR-1/3B.

27. What is the QRMP scheme?

The Quarterly Return Monthly Payment (QRMP) scheme allows eligible small taxpayers to file GSTR-1 and GSTR-3B quarterly, while making monthly tax payments.

28. Can GST returns be filed offline?

Details can be prepared offline using government or private tools, then uploaded to the GST portal. Final submission and authentication must be done online.

29. Can I file GST returns for multiple states from one login?

No, you must have a separate GSTIN for every state/UT where your business is registered and file returns for each.

30. Are there any waivers or amnesty schemes for late fee?

Periodically, the government announces amnesty/waivers for late fees on pending returns filed within a specified window, as seen in March 2025.

31. What is the HSN/SAC code, and is it mandatory in GST returns?

HSN (for goods) and SAC (for services) codes classify your supplies. HSN is mandatory for B2B/export invoices in 2025 (8 digits); omission can lead to return rejection.

32. How does auto-population of returns work?

Data you report in GSTR-1 (sales) auto-populates your buyers’ GSTR-2B (purchases), and new AI-driven reconciliation further helps prevent mismatches.

33. What is ITC (Input Tax Credit) reconciliation?

Reconcile your eligible ITC from purchases as shown in GSTR-2B with your books before filing GSTR-3B each period. Mismatches may block credits.

34. Can an authorised signatory (other than business owner) file GST returns?

Yes, authorised signatories with valid DSC/EVC can file returns, but the owner’s approval/awareness is recommended.

35. How do I track the status of my filed GST return?

Log into the GST portal and check the status under the Returns Dashboard using the ARN (Acknowledgement Reference Number).

36. Can I file returns after cancellation of registration?

You must file a final return (GSTR-10) within three months of GST cancellation to settle dues and close compliance.

37. What is the new three-year time bar for GST return filing?

From July 1, 2025, you cannot file GST returns that are pending for more than 3 years from their original due date—no condonation requests will be accepted.

38. What if I have not filed a GST return from previous years (older than 3 years)?

After July 2025, the portal will block delayed filings more than 3 years old. Unfiled old returns may lead to permanent loss of ITC and regulatory action.

39. How does the GST portal help with reminders?

The GST portal sends SMS/email reminders of upcoming return filing deadlines, and you can view your compliance calendar there.

40. What if my e-sign/DSC does not work while filing?

You can use alternative authentication methods like EVC (OTP to registered mobile/email) or troubleshoot DSC installation; repeated error may be resolved with GST helpline support.

41. Can I claim GST refunds through regular returns?

Refunds like inverted duty and export refunds require separate applications. UIN holders claim refunds via GSTR-11.

42. What if I entered incorrect details in filed returns?

You must make corrections in the next tax period’s return. Prompt error rectification helps prevent ITC loss or query.

43. Are there special provisions for GST return filing after a merger or business closure?

On closure, GSTR-10 must be filed. Mergers/amalgamations require the successor entity to ensure all past tax periods are filed and settled.

44. Where can I get help filing GST returns?

Professional advisory firms like Kyna FinTax, GST facilitation centers, and the official GST help portal offer support with registrations, filings, reconciliation, and handling notices.