Question 1

What is the difference between GSTR-1 and GSTR-3B?

Accepted Answer

GSTR-1 is the invoice-wise statement of all your outward supplies (sales) — filed by the 11th of the next month. GSTR-3B is the summary return where you actually pay the tax — filed by the 20th. Both must reconcile or the system flags a mismatch under Rule 88C.

Question 2

Who can file GST returns quarterly under QRMP?

Accepted Answer

Taxpayers with annual turnover up to ₹5 crore can opt for the QRMP (Quarterly Return, Monthly Payment) scheme. You file GSTR-1 and GSTR-3B quarterly but pay tax monthly through PMT-06 challans. B2B invoices can be uploaded month-wise via IFF.

Question 3

What is the late fee for missing GSTR-3B?

Accepted Answer

Late fee is ₹50 per day (₹20/day for nil returns), capped at ₹5,000 per return. Plus 18% annual interest on any outstanding tax. Continuous non-filing can block e-way bill generation and freeze marketplace payouts.

Question 4

How do I claim Input Tax Credit (ITC)?

Accepted Answer

ITC is claimed in GSTR-3B based on the auto-populated GSTR-2B statement. Since January 2026, the portal blocks GSTR-3B filing if your ITC claim exceeds GSTR-2B. We reconcile your purchase register with GSTR-2B to ensure you claim every eligible rupee.

Question 5

What if I file GSTR-1 but miss GSTR-3B?

Accepted Answer

GSTR-1 reports your sales, but GSTR-3B is where you pay tax. Filing only GSTR-1 means tax remains unpaid — interest accrues at 18% per annum. Repeated mismatches between GSTR-1 and GSTR-3B trigger Rule 88C demand notices.

Question 6

Can I revise a GST return after filing?

Accepted Answer

Direct revisions are not allowed. Errors must be corrected in the next month's GSTR-1 or GSTR-3B through amendment tables. Significant errors may require filing GSTR-9 (annual return) with reconciliations.

Question 7

Do I need to file nil returns when there are no sales?

Accepted Answer

Yes. Even with zero sales and zero purchases, you must file nil GSTR-1 and nil GSTR-3B every month. Skipping nil returns blocks the next month's filing and attracts late fee of ₹20/day.

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