Ensure timely and error-free compliance with CorporateDoctors — your trusted partner for seamless GST Returns Filing. Get expert assistance for monthly, quarterly, and annual returns — all through a simple, 100% online process designed to keep your business compliant, penalty-free, and stress-free.
GST Return filing is a statutory compliance requirement for every registered taxpayer under the Goods and Services Tax law. Businesses must periodically report their outward supplies, inward supplies, input tax credit (ITC), tax liability and tax payments through monthly/quarterly returns. These returns ensure accuracy of tax reporting, seamless flow of ITC, and compliance with GST regulations.
Timely filing of returns is essential to avoid late fees, interest, notices and blocking of e-way bill or GSTIN. Different categories of taxpayers—regular taxpayers, composition dealers, e-commerce operators, TDS/TCS deductors and non-resident taxable persons—must file specific returns based on their registration type and turnover.
GST returns form the backbone of the indirect tax compliance framework and are critical for maintaining ITC eligibility, matching of invoices, vendor compliance, and smooth business operation
For GST Returns:
GSTR-1 (Outward Supplies)
GSTR-3B (Summary Return & Tax Payment)
Quarterly (QRMP)
PMT-06 (Monthly Tax Payment)
Invoice Furnishing Facility (IFF – Optional)
GSTR-9 (Annual Return)
GSTR-9C (Reconciliation Statement)
CMP-08 (Quarterly Statement & Tax Payment)
GSTR-4 (Annual Return)
| GST Returns | Penalties |
|---|---|
| Late Filing of GSTR-3B / GSTR-1 | Late fee of ₹50 per day (₹25 CGST + ₹25 SGST), subject to maximum cap as per law. |
| NIL Return Late Filing | Late fee of ₹20 per day (₹10 CGST + ₹10 SGST). |
| Interest on Late Tax Payment | Interest @18% per annum on outstanding tax liability. |
| Continuous Non-Filing | GSTIN may be suspended and later cancelled; e-way bill facility blocked. |
| Incorrect Reporting | Penalties for incorrect ITC claim, mismatch, or misreporting under Section 73/74. |
| Non-Filing of Annual Return (If Applicable) | Late fee up to ₹200 per day with cap based on turnover. |