Sales Invoices
B2B and B2C for the period
GST COMPLIANCE STANDARDS
GST Return Filing
Quick Reference for Your Business
What You Need · Due Dates · Penalties — everything you need to know for GST return filing.
01
What We Need From You
Purchase Invoices
Purchase invoices and expense bills
Debit / Credit Notes
Issued or received
GSTR-2B / Supplier Data
For Input Tax Credit matching
Bank Statement
HSN-wise summary of sales
02
Due Dates
| Return | Last Date |
|---|---|
| GSTR-1 — sales Monthly | 11th of next month |
| GSTR-1 / IFF QRMP, quarterly | 13th |
| GSTR-3B — summary + payment Monthly | 20th of next month |
| GSTR-3B QRMP — Telangana | 22nd of month after quarter |
| PMT-06 — tax payment QRMP, months 1 & 2 | 25th of next month |
| GSTR-9 / 9C — annual | 31st December |
Important: Late fee must be paid in cash — it cannot be set off against ITC. The portal will not let you file the next period until it is cleared.
03
Penalties
Late filing — late fee
₹50 /day₹25 CGST + ₹25 SGST. Nil return: ₹20/day
Maximum late fee
₹2,000–10,000Up to ₹1.5 cr: ₹2,000 | ₹1.5–5 cr: ₹5,000 | Above ₹5 cr: ₹10,000 | Nil: ₹500
Late payment — interest
18% /annum18% on tax paid late | 24% on wrongly claimed ITC
3-year lock
Return left unfiled for 3 years can never be filed — credit & tax locked permanently
Continued default
GST number suspended or cancelled after 6 months of non-filing
Note: Late fee must be paid in cash — it cannot be set off against ITC. The portal will not let you file the next period until it is cleared.
04
Why Business Owners Trust Filings Hub
Qualified Experts to Support You
Experienced professionals to handle your tax, GST, accounting and compliance needs with confidence.
5+ Years of Experience
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You Never Miss a Date
We track every deadline — no fines, no interest, no surprises.
Complete Compliance Support
From registrations and filings to ongoing compliance — we help keep your business on track.
Expert Support When Issues Arise
Practical guidance to identify compliance issues, resolve them correctly and keep your business compliant.
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