GST Return Filing in Raipur

Which returns apply to your business

Regular taxpayers with turnover above ₹5 crore file monthly: GSTR-1 for outward supplies and GSTR-3B for the summary and payment, twelve times each in a year.

Regular taxpayers with turnover up to ₹5 crore may opt into the Quarterly Return Monthly Payment scheme. GSTR-1 and GSTR-3B are then filed quarterly, but tax is still paid every month by challan in Form PMT-06. The reduction is in filings, not in payments — from twenty-four returns a year to eight. It suits a business with steady, predictable turnover; it suits a business with lumpy credit less well, because tax is deposited monthly on an estimated basis.

Composition dealers file a quarterly statement in Form CMP-08 and an annual return in Form GSTR-4. Both are required — one does not replace the other, and the annual return cannot be filed until all four quarterly statements are in.

Businesses deducting or collecting tax file monthly returns of their own: GSTR-7 for tax deducted at source, which now catches buyers of metal scrap above the prescribed value, and GSTR-8 for e-commerce operators collecting tax at source.

Monthly return & reconciliation workflow

The standard operating procedure for monthly GST filing and credit reconciliation follows five disciplined steps:

Due dates

A point that catches out businesses operating in both states. The quarterly GSTR-3B due date depends on where the principal place of business is. Chhattisgarh falls in the 22nd category; Odisha falls in the 24th. A group with a registration in each state has two different quarterly deadlines to track, and the earlier one governs the Chhattisgarh entity. We manage both cycles for clients with operations across the two states.

Due dates are occasionally extended by notification. We track these and file to the operative date rather than the calendar date.

Three recent changes that have altered how returns must be filed

These are the developments that most often catch businesses out at present, and they are the reason accurate first-time reporting now matters more than the ability to correct later.

GSTR-3B is now locked to your GSTR-1. From the July 2025 tax period, the outward liability tables in GSTR-3B are auto-populated from GSTR-1, GSTR-1A or the Invoice Furnishing Facility, and are no longer editable. The practical effect is that GSTR-3B has ceased to be a place where figures can be adjusted. Whatever was reported in GSTR-1 becomes the liability. Indications are that the input tax credit table will be locked in a similar way in due course, which would remove the remaining flexibility.

GSTR-1A is now the only route to correct the same period. Where an error in outward supplies is discovered after GSTR-1 has been filed but before GSTR-3B, it must be corrected through GSTR-1A. This can be filed only once per tax period. Miss that window and the correction cannot be made in the return at all — it has to be dealt with by voluntary payment in Form DRC-03, with interest. In practice this means the review has to happen between filing GSTR-1 and filing GSTR-3B, not afterwards.

Returns cannot be filed beyond three years. The statutory bar on filing a return more than three years after its due date is now enforced on the portal, applied period by period. Once the bar operates for a tax period, the return simply cannot be filed — there is no application, no late fee route, no discretion. For any business with historic gaps in filing, this is a closing window rather than a standing option, and it is worth reviewing the position now rather than later.

Input tax credit, GSTR-2B and the Invoice Management System

Credit is the part of GST where money is actually lost, and it is lost quietly. Input tax credit is available on the basis of GSTR-2B, the statement generated from what your suppliers have filed. If a supplier has not reported an invoice, or has reported it wrongly, the credit is not there — regardless of what your own purchase records or the supplier's invoice say.

The Invoice Management System, introduced in October 2024, has changed how this is managed. Inward invoices now land in the system and the recipient acts on each one — accepting, rejecting or keeping it pending — before GSTR-2B is generated. That makes reconciliation a task to be done before the statement is drawn, not after it has been received.

Our monthly work therefore includes matching the purchase register against GSTR-2B, acting on invoices in the Invoice Management System, identifying invoices a supplier has not filed and taking those up with the supplier while the position can still be corrected, and tracking credit that has been rejected downstream by a customer. Credit for a financial year cannot be claimed indefinitely: the outer limit is the 30th of November following the year, or the filing of the annual return, whichever comes first. Reconciliation left until after that date is reconciliation done too late.

Annual returns

GSTR-9 consolidates the year's monthly or quarterly returns into a single annual statement, and is required where aggregate turnover exceeds ₹2 crore. Several tables are populated automatically from the returns already filed, which makes the return look simpler than it is: differences between the annual figures and the audited accounts surface here, and unexplained differences are what draw departmental attention.

GSTR-9C is the reconciliation statement between the annual return and the audited financial statements, required where aggregate turnover exceeds ₹5 crore, and filed along with GSTR-9. Since financial year 2020-21 it is self-certified rather than requiring certification by a professional, but the substance of the reconciliation is unchanged and the exercise is where discrepancies accumulated across twelve months finally have to be explained.

Both are due by the 31st of December following the financial year.

What late filing and non-filing cost

Late fee. For GSTR-1 and GSTR-3B, ₹50 for each day of delay — ₹25 under CGST and ₹25 under SGST — reduced to ₹20 a day for a nil return. Maximum limits apply and vary with turnover. Late fee must be paid in cash and cannot be discharged out of input tax credit.

Interest. 18 per cent a year on tax paid late, and 24 per cent where excess credit has been taken or output liability understated.

E-way bills blocked. Continued default in filing GSTR-3B leads to the facility to generate e-way bills being blocked. For a Raipur trading or manufacturing business moving goods daily, this stops the business rather than merely inconveniencing it.

Suspension and cancellation. Persistent non-filing leads to suspension and then cancellation of registration. A suspended GSTIN cannot issue a valid tax invoice, which means customers lose credit on their purchases — so the commercial damage runs ahead of the tax cost.

The three-year bar. Beyond three years from the due date, the return cannot be filed at all.

Scope of our work

We maintain the monthly and quarterly filing calendar for each registration; prepare and file GSTR-1, GSTR-3B and, where applicable, GSTR-1A; reconcile the purchase register against GSTR-2B and act on invoices in the Invoice Management System; take up unreported invoices with suppliers; compute liability and advise on payment, including PMT-06 challans under QRMP; file CMP-08 and GSTR-4 for composition dealers; file GSTR-7 and GSTR-8 where applicable; and prepare the annual return in GSTR-9 with the reconciliation in GSTR-9C where the threshold is crossed.

Where filings are in arrears, we establish which periods remain open under the three-year bar and deal with those first. Where a business has registrations in more than one state, we run each cycle separately and reconcile between them.