Fact-check notes
Last fact-checked: 2026-05-28
GST caution: GST rates, exemptions, return utilities, RCM and ITC treatment should be checked against live GST portal and CBIC notifications before filing.
Use this page as preparation guidance. A professional should verify the active law year, notification, portal utility and source records before filing or taking a tax position.
What this covers
Common GST return questions covering monthly/quarterly filings, reconciliation, annual return and missed filing impact.
- Mirrors and extends the WorkIndex pattern from faq-gst-registration.
- Focuses on India-specific facts, documents, deadlines and quote preparation.
- Designed to help users write a clearer requirement before hiring an expert.
Who this is for
- User comparing experts on WorkIndex.
- Business owner preparing records before filing or advisory.
- CA, GST consultant, accountant or developer scoping the work.
- Urgent case where deadline and documents must be clear.
Documents and data to verify
- AIS/Form 26AS or GST portal data, if relevant.
- Invoices, contracts, bank statements and ledgers.
- Working papers, computation sheets and past filings.
- Notices, deadlines, acknowledgements and challans, if any.
Common mistakes to avoid
- Using future-dated rates without verifying the active notification.
- Filing from summary data without reconciling portal records.
- Missing TDS/TCS/GST credit mismatches.
- Not keeping proof for deductions, exemptions or ITC claims.
How to proceed
- Confirm the applicable financial year, assessment year, taxpayer type, state and portal status before acting.
- Reconcile portal data with books, AIS/Form 26AS, GST returns, contracts, invoices, bank statements and source documents.
- Prepare a written computation, checklist, filing note or response with assumptions clearly stated.
- Download acknowledgements, challans, workings and evidence after filing or submission.
FAQs
Can WorkIndex help with this?
Yes. Post the facts and documents; relevant experts can quote for filing, advisory, reconciliation, registration, appeal support or ongoing compliance.
Is this page final legal advice?
No. Use it to prepare. A professional should verify the active law year, notification, portal utility and records before filing or taking a tax position.
What should I mention while posting?
Mention the year, state, form, deadline, amount involved, documents available, portal status and whether you need filing, correction, advisory or representation.
Frequently Asked Questions
1. Is GST registration mandatory for GST Returns FAQ India?
GST registration is mandatory for GST Returns FAQ India if your aggregate annual turnover exceeds ₹40 lakh for goods or ₹20 lakh for services (₹10 lakh/₹20 lakh for special category states). However, registration is compulsory regardless of turnover for e-commerce sellers, inter-state taxable suppliers, and businesses liable under reverse charge (RCM).
2. What are the key compliance requirements after obtaining GST registration for GST Returns FAQ India?
Once registered for GST Returns FAQ India, you must issue tax invoices conforming to GST rules, maintain detailed records, and file GSTR-1 (outward supplies) and GSTR-3B (monthly/quarterly summary return) on time. Failure to do so attracts late fees of up to ₹50 per day (₹20 for nil returns) and interest on delayed payments.
3. What documents are required to apply for GST Returns FAQ India under GST?
You need to upload standard documents on the GST portal: PAN card of the business/promoter, Aadhaar card, proof of business registration, proof of business place occupancy (like electricity bill, rent agreement, NOC), and bank account details (bank statement/cancelled cheque).
4. Can I opt for the Composition Scheme for GST Returns FAQ India?
Small taxpayers with aggregate turnover up to ₹1.5 crore (₹75 lakh for special states) can opt for the Composition Scheme under GST. It reduces tax compliance for GST Returns FAQ India by allowing payment of tax at a flat rate (1% for manufacturers/traders, 5% for restaurants, 6% for service providers) without claiming Input Tax Credit (ITC).
5. How does Input Tax Credit (ITC) apply to GST Returns FAQ India?
You can claim ITC on GST paid for goods or services purchased for business use under GST Returns FAQ India. To claim it, you must possess a tax invoice, the supplier must have uploaded it in GSTR-1 (so it appears in your GSTR-2B), and you must have received the goods or services.
6. What is the due date for GSTR-1 and GSTR-3B filings?
GSTR-1 is due by the 11th of the next month (monthly filers) or the 13th of the month following the quarter (QRMP). GSTR-3B is due by the 20th of the next month (monthly filers) or the 22nd/24th of the month following the quarter (quarterly filers based on state).
7. Is GST applicable on export of services or goods?
Exports are treated as 'zero-rated supplies.' You can export without paying GST by filing a Letter of Undertaking (LUT) in Form GST RFD-11 before the start of the financial year, or pay IGST and claim a refund later.
8. What is a Letter of Undertaking (LUT), and how long is it valid?
An LUT is a document filed online by an exporter to export goods or services without paying tax. It must be filed online on the GST portal and is valid for one entire financial year (from April 1 to March 31).
9. What is the Reverse Charge Mechanism (RCM)?
Under RCM, the liability to pay GST shifts from the supplier to the recipient of goods or services. RCM applies to specific transactions like GTA, legal services by advocates, sponsorship, and import of services.
10. What is the penalty for late filing of GST returns?
The late fee is ₹50 per day (₹25 CGST + ₹25 SGST) up to a maximum cap (usually ₹2,00,000 or ₹5,000 depending on turnover). For nil returns, the late fee is capped at ₹20 per day (₹10 CGST + ₹10 SGST) up to a maximum of ₹500. Interest at 18% p.a. applies to late tax payments.
11. What is the difference between GSTR-2A and GSTR-2B?
GSTR-2A is a dynamic, real-time statement reflecting ITC from your suppliers' GSTR-1 filings. GSTR-2B is a static, month-wise statement generated on the 14th of the next month, which serves as the official document for determining eligible ITC for GSTR-3B.
12. What is GSTR-1A, and when should it be used?
GSTR-1A is an amendment utility introduced to edit or add invoice details in the same tax period before filing GSTR-3B. It helps ensure GSTR-1 and GSTR-3B figures reconcile correctly.
13. Can I amend a filed GST return?
GST returns cannot be revised once filed. However, errors or omissions in a GSTR-1 return can be amended in subsequent tax periods by reporting the changes in the amendment tables of the current month's GSTR-1.
14. What is an E-way Bill, and when is it mandatory?
An E-way Bill is an electronic document required for the movement of goods worth more than ₹50,000 (inter-state) or higher state-specific thresholds (intra-state). It must be generated on the E-way Bill portal before the goods are transported.
15. What is GST e-Invoicing? What is the current turnover limit?
E-invoicing is the reporting of business-to-business (B2B) invoices and export invoices to the government's Invoice Registration Portal (IRP) to generate a unique Invoice Reference Number (IRN) and QR code. It is mandatory for businesses with aggregate turnover exceeding ₹5 crore in any preceding financial year.