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✅ GST Return Filing Guide: GSTR-1, GSTR-3B, GSTR-4 & More | GST Suvidha Centre

GST Returns are mandatory filings under India’s Goods and Services Tax (GST) system. Registered taxpayers must report sales, purchases, and tax liability on a periodic basis using various GST return forms.

At GST Suvidha Centre, we simplify GST compliance for businesses by offering complete return filing assistance—from GSTR-1 to GSTR-9.

📋 What is a GST Return?

A GST Return is a statement filed with the GST Department that includes:

• 🧾 Total outward sales
• 📥 Total inward purchases
• 💸 Input Tax Credit (ITC) claimed
• 💰 Output tax payable and paid

Returns must be filed online through the official GST portal (gst.gov.in).

🧾 GSTR-4 – For Composition Scheme Taxpayers

Who Must File GSTR-4?

Taxpayers registered under the Composition Scheme must file GSTR-4 quarterly. These taxpayers:

• Pay tax at a fixed rate
• Cannot claim ITC
• File simplified returns with summary details

Key Details Required:

• Consolidated outward supply value
• Invoice-level inward supply data (auto-filled in GSTR-4A)

Due Date:

📅 18th of the month following the quarter
(e.g., July–September quarter return due by October 18th)

Penalty for Late Filing:

• ₹200/day (max ₹5,000)
• ₹50/day (default), ₹20/day for NIL returns (as per Notification 73/2017)

🧾 GSTR-1 – Return for Outward Supplies

GSTR-1 is filed monthly by regular taxpayers to report all outward taxable supplies.

Includes:

• B2B and B2C invoices
• Credit and debit notes
• Exports and interstate supplies

Due Date:

📅 11th of every month for the previous month

Exempt from GSTR-1:

• Composition Dealers
• ISDs
• Non-Resident Taxable Persons
• TCS/TDS Deductors
• OIDAR Suppliers

Revision Policy:

❌ GSTR-1 cannot be revised. Errors must be corrected in the next month’s return.

🧾 GSTR-3B – Summary Return

GSTR-3B is a monthly self-declaration return summarizing:

• Total outward supplies
• ITC claimed
• Tax liability and payment

📅 Due on the 20th (or notified date based on turnover category)

🔎 How to Check GST Return Status?

• Login to gst.gov.in
• Go to the Returns Dashboard
• Track return filing status using ARN or filing period

📣 GST Suvidha Centre Services

We offer end-to-end GST compliance services:

✅ GSTR-1, 3B, 4 & 9 Filing
📊 Reconciliation of invoices and ITC
🔐 Filing with Digital Signature (DSC)
📁 Return rectification and revision support

 

 

Required Documents

•   Sale & Purchase Data
• GST User ID and Password