No, a taxpayer cannot file GSTR-1 (or use the IFF) if the GSTR-3B for the preceding tax period has not been filed. Rule 59(6) of the CGST Rules blocks the filing of GSTR-1, ensuring that the tax liability is declared and paid (via 3B) before details of outward supplies are submitted, enforced by the GST portal.
GSTR 3B contains a detailed summary of the tax liabilities of the GST dealer. After modification in GST Rules, 2022, if GSTR-3B is not filed for 6 months consecutively or for two consecutive tax periods will now lead to cancellation of GST registration.
The system generated Form GSTR-3B is partially available as you have not filed your Form GSTR-1/1A. Form GSTR-1/1A is a statement of your Inward supplies and it is always advised to file Form GSTR-1/1A before proceeding to file Form GSTR-3B.
GSTR 1A can be filed any time before filing of GSTR 3B of the same tax period.
Filing of Form GSTR-3B is mandatory for all normal and casual taxpayers, even if there is no business activity in any particular tax period.
Yes, GSTR-3B can be filed after the due date; however, it will attract a late fee and interest. The penalty is Rs. 50 per day, or Rs. 20 per day for NIL returns, and interest is charged at 18% per annum on the outstanding tax amount.
GST Return Fees: Rs. 1,000 to Rs. 3,000 per month. Professional Filing Services: Rs.
If you are a monthly filer, it is mandatory to file form GSTR-3B and form GSTR-1 of the immediate previous month to file the NIL Form GSTR-1 of the current month. Example, if you are filing the NIL Form GSTR-1 of September, then GSTR-3B for August 2022 and GSTR-1 for August 2022 must be filed.
Can I file Form GSTR 1A after filing Form GSTR 3B? No, taxpayer cannot file GSTR-1A once GSTR-3B is filed for the same tax period. However, the functionality of amending records reported in previously filed GSTR-1 in subsequent GSTR 1 will be continued as it is.
The extension applies to both monthly and quarterly filers under section 39 of the CGST Act, 2017. Registered taxpayers can now file their GSTR-3B for the month of September 2025 or the quarter of July–September 2025 by October 25, 2025, instead of the earlier due date.
Yes, if you opt for QRMP scheme, both Form GSTR-1 and Form GSTR-3B will be required to be filed at quarterly frequency. However, Payment needs to be made every month, for tax dues on monthly basis through a challan.
You can file the quarterly GSTR 1 or GSTR 3B from BUSY. Through Json, Govt templates and CSV. We can upload GSTR 1 ereturn directly to the GST Portal.
The GST law requires that every claim for refund is to be filed within 2 years from the relevant date.
Businesses with an annual turnover above ₹5 crore must file their GSTR-3B monthly on 20th of the following month. Businesses with turnover up to ₹5 crore have an option for their GSTR-3B quarterly. In case a taxpayer opts for quarterly filing, tax liability is still required to be discharged through PMT-06.
Nil Form GSTR-1 cannot be filed for a particular tax period, if GSTIN registration was cancelled from a date prior to the requested tax period. Try filing Nil Form GSTR-1, for some other tax period, when GSTIN registration was active.
GSTR 1 contains invoice wise details of B2B, B2C, export and deemed export supplies, along with amendments and credit or debit notes. GSTR 3B captures only summary figures of taxable value, exempt and nil rated supplies, reverse charge supplies, outward tax liability and eligible ITC.
One such common mistake is reflecting wrong details under zero-rated supplies and deemed exports. Such mistake of mentioning details of outward supplies under the wrong head should be avoided while filing a GSTR-1 return.
Section 16(2)(aa) of the GST Act ensures that Input Tax Credit (ITC) can only be claimed if the supplier has uploaded the invoice in their GSTR-1 return and it reflects in the recipient's GSTR-2B. This rule was introduced to prevent fake claims, encourage supplier compliance, and maintain transparency.
The due date for filing GSTR-1 depends on the filing frequency. If filed monthly, it's due on the 11th of the succeeding month. For quarterly filers, it's due on the 13th of the month succeeding the end of every quarter.
If a regular GSTR-3B return is filed 10 days late, the late fee is ₹500 (₹50 x 10 days), split equally between CGST and SGST. For a nil return delayed by 10 days, the late fee is ₹200 (₹20 x 10 days).
You face a penalty when you file your GST/HST return late if you owe money. The penalty equals 1% of your unpaid amount plus 0.25% of that amount for each full month your return is late. The maximum penalty period is 12 months. After that, no additional monthly charges apply.
ITR Filing Charges:
Salaried ITR Filing: ₹1,000/- Capital Gain / Share Gain-Loss ITR: ₹1,500/- Business ITR – 44AD Return: ₹2,000/- All other ITR Filing: ₹3,000/-
Timely filing ensures compliance and smooth business operations. The GST network stores information on registered sellers and buyers. If you own a business in the supply of goods and services, you must file three monthly returns and one annual return using a simple spreadsheet template.
Do you need a Chartered Accountant (CA) for GST filing? No, a Chartered Accountant (CA) is not required to submit a monthly Goods and Services Tax (GST) return in India. The GST return filing procedure is made to be simple to use and enables taxpayers to submit their returns on their own.