Monthly & Quarterly GST Return Filing (GSTR-1, 3B, CMP-08)

GSTR-2B is a static, auto-populated ITC statement generated on the 14th of every month, showing ITC available based on suppliers' GSTR-1 filings cut off on the 13th. Unlike GSTR-2A (which is dynamic and updates as suppliers file late), GSTR-2B is fixed for each return period. From 2022 onwards, Rule 36(4) effectively limits ITC claims to what appears in GSTR-2B — you cannot claim ITC that your supplier has not reported in their GSTR-1 for the corresponding period. This means your ITC entitlement depends on your suppliers filing on time.

GSTR-1 and GSTR-3B are separate filings. Filing GSTR-1 on time creates the ITC trail for your buyers but does not discharge your own tax liability. Tax liability is only discharged when GSTR-3B is filed and the payment is made. Interest at 18% per annum accrues on the unpaid tax from the due date of GSTR-3B — which is the 20th of the following month. Late fees accrue separately. The GST system calculates and shows interest automatically — it cannot be waived except through litigation or amnesty schemes.

Yes. ITC blocked because of a supplier's late GSTR-1 filing does not disappear — it becomes available in the GSTR-2B for the period in which the supplier actually files. You can claim the ITC in the GSTR-3B for that later period, subject to the annual time limit: ITC must be claimed by the earlier of the due date for the GSTR-3B of November following the end of the FY, or the due date for filing the annual return for the FY. ITC not claimed within this window is permanently lost.

QRMP — Quarterly Return Monthly Payment — allows businesses with aggregate turnover up to ₹5 crore to file GSTR-1 and GSTR-3B quarterly instead of monthly. Tax must still be paid monthly via PMT-06 challan — by the 25th of each of the first two months of the quarter. The Invoice Furnishing Facility (IFF) allows B2B invoice uploads in months 1 and 2 so buyers can access GSTR-2B credit without waiting for the quarterly GSTR-1. QRMP reduces the total number of annual returns filed but does not reduce the monthly tax payment obligation.

For regular taxpayers: ₹50 per day (₹25 CGST + ₹25 SGST) per return, subject to a maximum cap linked to turnover. For nil returns: ₹20 per day (₹10 CGST + ₹10 SGST). The GST Council has intermittently reduced late fees through amnesty schemes, but these are not recurring and cannot be relied upon. Late fees are in addition to 18% annual interest on any unpaid tax. A return filed 30 days late on a nil return costs ₹600 in late fees. A return filed 30 days late with ₹1 lakh tax liability costs ₹1,500 in late fees plus approximately ₹1,480 in interest.

ASMT-10 is a notice for scrutiny of returns issued under Section 61 of the CGST Act. The department's system flags discrepancies between your GSTR-1 and GSTR-3B, between your GSTR-3B and GSTR-2B, or between your returns and third-party data from sources like TRACES or customs. The notice specifies the discrepancy and asks you to either accept the liability or explain the difference within 30 days. If you accept, you pay via DRC-03. If you explain, the department either accepts your explanation and closes the matter under ASMT-11, or escalates to a show-cause notice.

Yes. Amendments to GSTR-1 are made in the subsequent month's GSTR-1 through the amendment tables. B2B invoice amendments go in Table 9A (original document), 9B (revised document), or 9C (debit/credit notes). The amendment affects the buyer's GSTR-2B in the period the amendment is filed — not retrospectively in the original period. There is no separate amendment return; amendments are part of the next month's GSTR-1 itself.

Rule 37 requires that ITC claimed on an inward supply must be reversed if the corresponding payment to the supplier is not made within 180 days from the invoice date. The reversal is added back to the output tax liability in GSTR-3B for the period in which the 180-day limit expires. When the supplier is subsequently paid, the ITC can be re-claimed. This applies to all business purchases — not just large capital items.

Yes. Each GSTIN is a separate taxpayer in the GST system. GSTR-1 and GSTR-3B must be filed independently for each GSTIN, for each return period. The ITC ledger, tax ledger, and return history are all GSTIN-specific. There is no consolidated multi-state filing mechanism. If you have 3 state registrations, you file 3 sets of GSTR-1 and GSTR-3B every month — and 3 GSTR-9s every year.

PMT-06 is the payment challan that QRMP scheme taxpayers use to pay monthly tax in the first two months of each quarter. It is not a return — no return is filed in those months. The challan is due by the 25th of each of the first two months of the quarter (e.g., for the Jul-Sep quarter: PMT-06 by 25 July and 25 August). The tax payment can be based on 35% of the previous quarter's tax paid, or the actual tax liability for the current month calculated by the taxpayer, or the balance in the Electronic Cash Ledger. The final quarter-end GSTR-3B true-ups or refunds the monthly PMT-06 payments.

For proprietorships and partnership firms, returns can be filed using Aadhaar-based EVC (OTP). For companies and LLPs, returns must be filed using a Class 3 DSC of the authorised signatory. There is no OTP-based filing option for companies and LLPs. If the authorised signatory's DSC expires or the signatory changes, the DSC must be updated and re-registered on the GST portal before any further returns can be filed. A lapse in DSC currency can delay return filing and trigger late fees.

For businesses above the e-invoice threshold (currently ₹5 crore aggregate turnover), B2B invoices must be registered on the Invoice Registration Portal (IRP) to generate an IRN (Invoice Reference Number) and QR code. The IRP then auto-pushes the invoice data to GSTR-1 — so the GSTR-1 entries are auto-populated from e-invoices rather than manually uploaded. However, B2C invoices, credit notes, debit notes, and certain other documents are not covered by e-invoicing and must still be reported separately in GSTR-1. Not all invoice types are auto-populated; manual data entry remains necessary for non-e-invoice documents.

E-invoicing is currently mandatory for registered taxpayers with aggregate turnover exceeding ₹5 crore in any preceding financial year. The threshold has been progressively reduced since 2020 (from ₹500 crore, to ₹100 crore, to ₹50 crore, to ₹20 crore, to ₹10 crore, to ₹5 crore as of August 2023). If your turnover crosses ₹5 crore in any FY, you become a mandatory e-invoicer from the subsequent FY. Certain sectors are exempt from e-invoicing regardless of turnover: banking, insurance, NBFCs, GTA (Goods Transport Agencies), passenger transport, and multiplex cinemas.

If your supplier's GST registration is cancelled retrospectively — which the department can do in fraud cases — any ITC claimed on invoices from that supplier during the cancelled period becomes potentially reversible, even if you claimed it in good faith. Section 16(2)(c) requires that the tax charged by the supplier must actually have been paid to the government. If the supplier never remitted the tax, your ITC claim is technically invalid even though you paid the supplier and the invoice appeared in GSTR-2B. This is an area of active litigation before multiple High Courts.