GST FILING

GST FILING - ONLINE

“On-Time GST Filing for Stress-Free Compliance”

What is GST Filing?

GST Filing is the process of submitting details of sales, purchases, input tax credit (ITC), and tax payable to the Government through GST returns. Every registered taxpayer under GST is required to file returns regularly, even if there is no business activity (nil return).

Filing GST returns correctly ensures:

  • Smooth flow of Input Tax Credit.

  • Transparency in taxation.

  • Avoidance of penalties and notices.

  • Strong compliance record for your business.

Who Needs To File GST ?

 

  • All registered businesses under GST (traders, manufacturers, service providers).

  • E-commerce sellers and online service providers.

  • Small businesses registered under the QRMP (Quarterly Return Monthly Payment) scheme.

  • Nil filers – Even businesses with no transactions must file nil returns.

Types of GST Returns

The key GST returns most taxpayers file are:

  • GSTR-1 – Outward supplies (sales) details.

  • GSTR-3B – Monthly summary of sales, purchases, ITC, and tax payable.

  • GSTR-9 – Annual GST return.

  • GSTR-9C – Reconciliation statement/audit return (for businesses above a prescribed turnover).

Types of GST Returns

The key GST returns most taxpayers file are:

  • GSTR-1 – Outward supplies (sales) details.

  • GSTR-3B – Monthly summary of sales, purchases, ITC, and tax payable.

  • GSTR-9 – Annual GST return.

  • GSTR-9C – Reconciliation statement/audit return (for businesses above a prescribed turnover).

GST Filing Deadlines

  • GSTR-1 (Monthly): 11th of the following month.

  • GSTR-1 (Quarterly – QRMP): 13th of the month after the quarter.

  • GSTR-3B (Monthly): 20th of the following month.

  • GSTR-3B (Quarterly – QRMP): 22nd/24th of the month after the quarter (depending on the state).

  • GSTR-9 (Annual): 31st December of the following financial year.

(Note: Deadlines may be extended by government notification.)

Penalties for Late GST Filing

  • Late Fee: ₹50 per day (₹25 CGST + ₹25 SGST). For nil returns, ₹20 per day.

  • Interest: 18% per annum on delayed tax payment.

  • Blocked ITC: Late filing may block input tax credit and affect working capital.

  • Risk of Cancellation: Continuous non-filing can lead to cancellation of GST registration.

Step-by-Step GST Filing Process

  1. Collect Records – Sales invoices, purchase bills, ITC documents.

  2. Prepare Returns – Segregate data for GSTR-1, GSTR-3B, etc.

  3. Compute Tax Liability – Adjust ITC against output tax.

  4. Pay Taxes Due – If applicable.

  5. File on GST Portal – Upload data and file returns online.

  6. Track Filing Status – Ensure return is successfully submitted.

At Crescent Tax Consultancy, we handle end-to-end GST compliance:

  • Registration under GST

  • Monthly/Quarterly return filing

  • Annual GST returns

  • Claiming maximum Input Tax Credit

  • Handling GST notices and audits

Warning: Missing GST filing deadlines can lead to penalties, blocked ITC, and compliance risks. Let us manage your GST filings so you can focus on growing your business.

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