Question 1

What is the due date for GSTR-1 and GSTR-3B monthly filing?

Accepted Answer

For monthly filers, GSTR-1 (outward supplies details) is due by the 11th of the following month, and GSTR-3B (summary return showing tax liability, payments, and ITC) is due by the 20th of the following month.

Question 2

What is the QRMP scheme and who is eligible?

Accepted Answer

Quarterly Return Monthly Payment (QRMP) is a scheme for taxpayers with aggregate turnover up to ₹5 Crore in the preceding financial year. It allows you to file GSTR-1 and GSTR-3B once a quarter while paying tax monthly using simple challans (PMT-06).

Question 3

Is GSTR-9 (Annual Return) mandatory for all GST registered businesses?

Accepted Answer

No. Taxpayers with aggregate turnover up to ₹2 Crore in a financial year are exempt from filing GSTR-9. Taxpayers with turnover exceeding ₹5 Crore must file both GSTR-9 and the GSTR-9C self-certified reconciliation statement.

Question 4

What is the Invoice Management System (IMS) under GST?

Accepted Answer

IMS is a feature on the GST portal enabling taxpayers to accept, reject, or keep pending incoming invoices from suppliers. It ensures that only eligible Input Tax Credit (ITC) is matched and auto-populated into GSTR-2B.

Question 5

What are the penalties/late fees for delayed GST return filing?

Accepted Answer

Delayed GSTR-1 or GSTR-3B filings attract a late fee of ₹50 per day (₹20 per day for Nil returns), capped at ₹5,000 per return. Additionally, interest is charged at 18% per annum on net tax liabilities paid late.

Question 6

Can a filed GSTR-3B return be revised?

Accepted Answer

No, a filed GSTR-3B cannot be revised. However, any omissions or errors can be adjusted and rectified in the return of subsequent months by correcting tax liabilities or Input Tax Credit (ITC).

Question 7

Who needs to file GSTR-10 (Final Return)?

Accepted Answer

GSTR-10 must be filed by any taxpayer whose GST registration has been cancelled or surrendered. It must be filed within 3 months of the date of cancellation or the date of the cancellation order, whichever is later.

Question 8

How to file GST returns online in India?

Accepted Answer

To file GST returns online, log in to the GST portal, navigate to 'Returns', select the return type (GSTR-1, GSTR-3B, etc.), fill in the required details, and submit. With TaxPlan Advisor you simply share your sales and purchase data; our GST professionals prepare, verify, and file on your behalf — so you stay compliant without touching the portal yourself.

Question 9

Can GST returns be filed after the due date?

Accepted Answer

Yes. Late GST returns can still be filed, but a late fee of ₹50 per day (₹20 per day for nil returns), capped at ₹5,000 per return, applies. Interest at 18% per annum is charged on any unpaid tax from the due date. Filing late also blocks subsequent returns until the overdue one is filed, and your buyers lose ITC on invoices you issued during that period.

Question 10

What happens if GST returns are not filed?

Accepted Answer

Non-filing of GST returns attracts late fees and interest. It also blocks the GSTIN from filing future returns, prevents your customers from claiming ITC on your invoices, and can lead to registration cancellation by the GST department. Repeated non-compliance may result in a best-judgement assessment and scrutiny notices.

Question 11

How much does GST return filing cost?

Accepted Answer

At TaxPlan Advisor, GST return filing starts at ₹299 for nil returns, ₹999 for monthly GSTR-1 & GSTR-3B, ₹1,499 for quarterly QRMP filing, ₹2,999 for annual GSTR-9, and ₹4,999 for GSTR-9C reconciliation. All prices are transparent with no hidden charges.

Question 12

What is GST reconciliation (GSTR-9C) and why does it matter?

Accepted Answer

GST reconciliation involves matching your books of accounts with the data reported in GSTR-2B, GSTR-2A, and your filed GSTR-1/3B returns. GSTR-9C is the self-certified reconciliation statement mandatory for taxpayers with turnover above ₹5 crore. It identifies mismatches that could trigger notices, ensures only eligible ITC is claimed, and confirms your annual return figures are accurate.

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