GST monthly return document checklist

What it involves and when it is due

A regular taxpayer files GSTR-1 (details of outward supplies) by the 11th of the following month and GSTR-3B (the summary return with payment of tax) by the 20th. A taxpayer with aggregate turnover up to ₹5 crore in the previous year can opt for the QRMP scheme: GSTR-1 is filed quarterly by the 13th of the month after the quarter, B2B invoices of the first two months can be uploaded through the IFF by the 13th, tax for those months is paid in PMT-06 by the 25th, and GSTR-3B is filed quarterly, by the 24th of the month after the quarter for taxpayers in Delhi.

Input tax credit in GSTR-3B is claimed on the basis of GSTR-2B, the statement built from suppliers’ GSTR-1. Credit on an invoice that the supplier has not reported is generally not available until it appears (Section 16(2)(aa) of the CGST Act). The tax liability in GSTR-3B is auto-filled from GSTR-1, so errors in GSTR-1 are corrected through GSTR-1A before GSTR-3B is filed.

A late GSTR-1 or GSTR-3B carries a late fee of ₹50 a day (₹20 a day for a nil return), capped according to turnover, and tax paid late carries interest at 18% a year under Section 50. Where the tax in GSTR-1 exceeds the tax paid in GSTR-3B, or the credit claimed exceeds GSTR-2B, beyond the set limits, the portal asks for an explanation in DRC-01B or DRC-01C (Rules 88C and 88D) and can block the next GSTR-1.

Official forms

Common reasons for queries and rejections

• A B2B sale reported as B2C, or with the wrong buyer GSTIN, so the buyer cannot take credit.
• Credit claimed on invoices that are not in GSTR-2B.
• Credit notes issued but not reported, or reported against the wrong invoice.
• Reverse charge tax set off against input tax credit; it has to be paid in cash.
• E-invoice not generated for a B2B invoice where e-invoicing applies to the business.
• GSTR-1 blocked by the portal because an earlier GSTR-3B is pending or a DRC-01B intimation is unanswered (Rule 59(6)).
• Interest on tax paid late not worked out and paid with the return.

Questions

Can a GSTR-3B be revised once it is filed?

No. A mistake is corrected in the return of a later period, within the time allowed by Section 39(9): up to 30 November after the end of the financial year, or the date the annual return is filed, if earlier.

Who can choose quarterly GST returns under QRMP?

A registered person with aggregate turnover up to ₹5 crore in the previous financial year. The option is exercised on the GST portal, and tax is still paid every month through PMT-06.

What does a late GSTR-1 do to the buyer?

The invoices reach the buyer’s GSTR-2B only after the GSTR-1 is filed, so the buyer’s credit is delayed to a later period. The supplier also pays the late fee for the delay.

Official sources

• CGST Act, Section 37: furnishing details of outward supplies (CBIC)
• CGST Act, Section 39: furnishing of returns (CBIC)
• CGST Act, Section 16: eligibility for input tax credit (CBIC)
• CGST Rules, Rule 88C: GSTR-1 and GSTR-3B difference (CBIC)
• CGST Rules, Rule 88D: GSTR-2B and GSTR-3B credit difference (CBIC)