Q1.  What is a GST return?

A statement filed by every GST-registered taxpayer, reporting sales, purchases, tax collected, tax paid, and Input Tax Credit claimed for a given period.

Q2.  Who needs to file GST returns?

Every GST-registered entity — regular taxpayers, composition dealers, e-commerce operators, Input Service Distributors, non-resident taxable persons, and TDS/TCS deductors — though the exact forms and frequency vary by category.

Q3.  Which returns matter most for a typical business?

GSTR-1 (sales), GSTR-3B (summary and tax payment), and GSTR-9 (annual return) cover most businesses' compliance needs.

Q4.  What's the difference between GSTR-1 and GSTR-3B?

GSTR-1 reports invoice-level detail of your sales. GSTR-3B is the summary return where you declare total liability, claim ITC, and actually pay tax.

Q5.  What is the QRMP scheme and who can use it?

QRMP lets businesses with turnover up to ₹5 crore file GSTR-1 and GSTR-3B quarterly while still paying tax monthly via Form PMT-06 — a lighter filing load with the same cash-flow discipline.

Q6.  What happens if I miss a due date?

A late fee (₹50/day, or ₹20/day for nil returns, capped by turnover) plus 18% annual interest on unpaid tax — and you're blocked from filing later periods until the pending one clears.

Q7.  Is a late nil return penalized the same way?

No — it's lighter: ₹20/day (₹10 CGST + ₹10 SGST), capped at ₹500, versus ₹50/day for a return with actual transactions.

Q8.  Can I file GSTR-3B without paying the tax due?

No. Your electronic cash or credit ledger needs sufficient balance before you can offset and file — generate a challan and pay first if funds are short.

Q9.  What is GSTR-2B, and do I file it myself?

It's an auto-generated, view-only statement of your eligible and ineligible ITC based on suppliers' filings. You don't file it — you use it to reconcile before filing GSTR-3B.

Q10.  Why is a valid purchase invoice's ITC not showing up?

If your supplier hasn't filed their GSTR-1, the invoice won't appear in your GSTR-2B, and credit generally stays deferred until they do — worth following up directly with chronically late suppliers.

Q11.  Can I revise a GST return after filing?

There's no formal revision facility. Corrections to outward supply data typically go through GSTR-1A for the same period, or an amendment in a later period's GSTR-1/IFF.

Q12.  When is the annual return, GSTR-9, due?

31st December following the end of the financial year — for FY 2025–26, that's 31st December 2026.

Q13.  Who has to file GSTR-9C?

Taxpayers with turnover above ₹5 crore — it's a reconciliation statement between annual returns and audited financials, certified by a CA or Cost Accountant.

Q14.  Is there a cutoff after which an old return can never be filed?

Yes — three years past the original due date. After that, the tax period is permanently blocked, with no way to file it.

Q15.  Do composition dealers file the same returns as regular taxpayers?

No — they file a simplified quarterly statement (CMP-08) and one annual return (GSTR-4), rather than the regular GSTR-1/GSTR-3B cycle.

Q16.  Is my GSTR-3B due on the 20th, or the 22nd/24th?

Monthly filers (typically above ₹5 crore turnover, or not on QRMP) file by the 20th. QRMP filers split by state group — 22nd for one group, 24th for the other.

Q17.  How can BusinessSachiv help with GST return filing?

We handle end-to-end GST compliance — registration, monthly/quarterly return filing, ITC reconciliation, and annual returns — so deadlines are never missed and your credit stays clean.