GST Return Filing
Quick Reference for Your Business

What You Need • Due Dates • Penalties – everything you need to know for GST return filing.

What We Need From You

📄

Sales Invoices

B2B and B2C for the period

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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

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.

Penalties

✗

Late filing — late fee

₹50 /day

₹25 CGST + ₹25 SGST. Nil return: ₹20/day

✗

Maximum late fee

₹2,000–10,000

Up to ₹1.5 cr: ₹2,000 | ₹1.5–5 cr: ₹5,000 | Above ₹5 cr: ₹10,000 | Nil: ₹500

✗

Late payment — interest

18% /annum

18% 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.

Why Business Owners Trust M/s Durganjali & Associates

✓

A real, qualified Chartered Accountant

Not an agent — a CA you can trust in front of any tax officer.

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5 years of practice

Across companies, firms, individuals and trusts — Tax, GST and compliance.

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You never miss a date

We track every deadline — no fines, no interest, no surprises.

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Clear updates in your language

Simple updates in Telugu and English — you always know where things stand.

✓

Honest, practical advice

Straight answers you can act on — no jargon, no overselling.

CA Durganjali Balusu | Tax · GST · MCA | 9014644586

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GST Return FilingQuick Reference for Your Business