Question 1

What is GST Return Filing?

Accepted Answer

GST Return Filing is the statutory periodic declaration of outward supplies (sales), inward supplies (purchases), Input Tax Credit (ITC) claimed, and net tax liabilities submitted by registered taxpayers to the Government via the Goods and Services Tax (GST) Portal.

Question 2

Who needs to file GST returns?

Accepted Answer

Every individual or business registered under the Goods and Services Tax Act—including regular businesses, service providers, e-commerce sellers, and composition taxpayers—is legally obligated to file prescribed returns, even if there are zero transactions.

Question 3

Does every GST registered person file the same returns?

Accepted Answer

No. Return applicability depends on your taxpayer category (Regular, QRMP, Composition, Input Service Distributor, Non-Resident), annual aggregate turnover, and business activity.

Question 4

What is GSTR-1?

Accepted Answer

GSTR-1 is the monthly or quarterly statutory return used to declare details of all outward supplies of goods and services, including B2B invoices, B2C sales, debit/credit notes, exports, and HSN summaries.

Question 5

What is GSTR-3B?

Accepted Answer

GSTR-3B is a simplified self-declared summary return used to declare aggregate monthly or quarterly tax liabilities, claim eligible Input Tax Credit (ITC), reverse ineligible credit, and pay net tax dues.

Question 6

What is GSTR-2B?

Accepted Answer

GSTR-2B is an auto-drafted, static Input Tax Credit (ITC) statement generated on the 14th of every month based on sales invoices uploaded by your suppliers in their respective GSTR-1 or IFF filings.

Question 7

Is GSTR-2B a return filed by the taxpayer?

Accepted Answer

No. GSTR-2B is not a return filed by you. It is a system-generated advisory statement indicating the maximum eligible and ineligible ITC available for that tax period.

Question 8

What is GSTR-9?

Accepted Answer

GSTR-9 is the annual return required to be filed by registered regular taxpayers consolidating the monthly and quarterly returns filed during the financial year, subject to statutory exemption thresholds.

Question 9

What is GSTR-9C?

Accepted Answer

GSTR-9C is a reconciliation statement between the taxpayer's audited annual financial balance sheets and the turnover declared in the annual GSTR-9, applicable to businesses crossing prescribed turnover limits.

Question 10

Who is required to file GSTR-9?

Accepted Answer

Regular taxpayers crossing the turnover threshold notified by the CBIC for that financial year are required to file GSTR-9. Taxpayers below the threshold may enjoy optional filing as per annual notifications.

Question 11

Who is required to file GSTR-9C?

Accepted Answer

Taxpayers whose Aggregate Annual Turnover (AATO) exceeds the statutory threshold specified in applicable GST rules (traditionally ₹5 crore) must prepare and self-certify GSTR-9C.

Question 12

What is the QRMP Scheme?

Accepted Answer

QRMP stands for Quarterly Return filing and Monthly Payment of taxes. It allows eligible small taxpayers to file GSTR-1 and GSTR-3B on a quarterly basis while paying taxes monthly through challans.

Question 13

Who can opt for the QRMP Scheme?

Accepted Answer

Registered taxpayers with an Aggregate Annual Turnover (AATO) of up to ₹5 crore in the preceding financial year are eligible to opt into the quarterly filing scheme.

Question 14

Can a business with turnover above 5 crore opt for QRMP?

Accepted Answer

No. Taxpayers whose AATO exceeds ₹5 crore must file their GSTR-1 and GSTR-3B on a mandatory monthly frequency.

Question 15

What is the Invoice Furnishing Facility (IFF)?

Accepted Answer

IFF is an optional facility provided to quarterly taxpayers under QRMP to upload B2B sales invoices in Month 1 and Month 2 of a quarter so that their buyers can claim ITC in their GSTR-2B without waiting for the quarter-end.

Question 16

Is IFF mandatory for QRMP taxpayers?

Accepted Answer

No. The Invoice Furnishing Facility is completely optional. Invoices not uploaded via IFF can be consolidated and declared in the quarterly GSTR-1.

Question 17

What is a regular GST taxpayer?

Accepted Answer

A regular taxpayer is a standard registered business that charges prevailing GST rates on outward invoices, claims full Input Tax Credit on eligible purchases, and files monthly or quarterly returns.

Question 18

What is a composition taxpayer?

Accepted Answer

A small business that opts for the Composition Scheme to pay tax at a concessional flat rate on turnover, does not issue tax invoices, and cannot claim Input Tax Credit.

Question 19

Do composition taxpayers file GSTR-1 and GSTR-3B?

Accepted Answer

No. Composition taxpayers do not file GSTR-1 or GSTR-3B. They deposit tax quarterly via statement CMP-08 and file an annual return in form GSTR-4.

Question 20

What is a Nil GST return?

Accepted Answer

A Nil return is a declaration filed when a business has zero taxable transactions, zero purchases claiming ITC, zero reverse charge liability, and no outstanding dues for that tax period.

Question 21

Can I file Nil GSTR-3B if there are no sales?

Accepted Answer

Not automatically. If you have made purchases with GST, received credit notes, have reverse charge liabilities, or have late fee interest carried forward, you cannot file a Nil return.

Question 22

What specific conditions are required to file a Nil GSTR-3B?

Accepted Answer

You must have no outward taxable supplies, no zero-rated or exempt sales, no purchases attracting reverse charge, no ITC claimed or reversed, and no pending late fee or interest liabilities.

Question 23

What is the general due date for monthly GSTR-1?

Accepted Answer

Generally, the 11th of the month following the relevant tax period (or the 13th for quarterly IFF/GSTR-1 filers), subject to government extension notifications.

Question 24

What is the general due date for monthly GSTR-3B?

Accepted Answer

For regular monthly taxpayers, GSTR-3B is generally due on the 20th of the month following the relevant tax period.

Question 25

What is the general due date for quarterly GSTR-3B under QRMP?

Accepted Answer

Generally the 22nd or 24th of the month following the quarter, depending on whether the principal place of business falls into Category 1 or Category 2 States/UTs.

Question 26

Are GST due dates permanently fixed?

Accepted Answer

No. Due dates are prescribed under rules and can be extended by the CBIC or GST Council through official notifications during portal disruptions or special circumstances.

Question 27

What happens if a GST return is filed late?

Accepted Answer

Late filing attracts statutory late fees per day of delay under Section 47 and mandatory 18% annual interest on the net cash tax liability under Section 50.

Question 28

How is the GST late fee calculated?

Accepted Answer

Late fees accrue daily from the due date until the actual date of filing, subject to statutory maximum caps specified for regular and nil returns.

Question 29

How is interest calculated on delayed GST payments?

Accepted Answer

Interest is calculated at 18% per annum on the portion of tax discharged through the Electronic Cash Ledger, computed from the day following the due date until payment.

Question 30

What is GST reconciliation?

Accepted Answer

GST reconciliation is the mathematical matching of sales ledgers with GSTR-1, outward tax liability with GSTR-3B, and purchase registers with GSTR-2B.

Question 31

Why is GST reconciliation critical before filing GSTR-3B?

Accepted Answer

Filing without reconciliation can result in claiming ineligible ITC, creating liability mismatches, attracting Section 73/74 demand notices, or incurring non-refundable interest penalties.

Question 32

What is sales reconciliation?

Accepted Answer

Matching your internal accounting sales register with the sales reported in GSTR-1 to ensure invoice numbers, taxable values, and tax splits (IGST/CGST/SGST) match perfectly.

Question 33

What is purchase reconciliation?

Accepted Answer

Comparing your internal purchase invoices and vendor debit notes against the supplier data reflected in your auto-drafted GSTR-2B statement.

Question 34

What is GSTR-1 vs books reconciliation?

Accepted Answer

Confirming that all sales invoices and credit notes recorded in Tally, Zoho, or SAP are accounted for in GSTR-1 without omission or duplication.

Question 35

What is GSTR-1 vs GSTR-3B reconciliation?

Accepted Answer

Ensuring that the outward tax liability declared in GSTR-1 exactly matches the tax summary figures declared and paid in Table 3.1 of GSTR-3B.

Question 36

What is GSTR-2B reconciliation?

Accepted Answer

Identifying which supplier invoices have been uploaded by vendors into GSTR-2B, highlighting missing invoices, and calculating the exact allowable ITC for GSTR-3B.

Question 37

What is Input Tax Credit (ITC)?

Accepted Answer

Input Tax Credit is the mechanism allowing businesses to deduct the GST paid on purchases of goods and services used for business purposes from their output tax liability.

Question 38

Is all ITC appearing in GSTR-2B automatically eligible?

Accepted Answer

No. GSTR-2B shows taxes reported by suppliers, but eligibility is subject to statutory conditions under Section 16 and Section 17(5) (blocked credits like motor vehicles, food, personal use).

Question 39

What is ITC reversal?

Accepted Answer

The statutory requirement to reverse previously claimed ITC when goods are used for non-business purposes, exempt supplies, or when vendor payments are not made within 180 days.

Question 40

What is blocked ITC under Section 17(5)?

Accepted Answer

Categories of expenditure specifically barred from ITC claims by law, including food and beverages, club memberships, personal consumption, and motor vehicles (except for commercial transport).

Question 41

What is the Reverse Charge Mechanism (RCM)?

Accepted Answer

A statutory arrangement where the recipient of goods or services is liable to pay GST directly to the government instead of the supplier.

Question 42

How does RCM affect GST return filing?

Accepted Answer

RCM liabilities must be declared in GSTR-3B and discharged via cash payment (not ITC); eligible RCM taxes paid can then be claimed as ITC in the same or subsequent return.

Question 43

What is HSN reporting in GSTR-1?

Accepted Answer

The mandatory declaration of the Harmonized System of Nomenclature (HSN) code and corresponding quantity/value for all goods and services supplied.

Question 44

Is HSN reporting mandatory for all taxpayers?

Accepted Answer

Yes, but the required digit level depends on Aggregate Annual Turnover: typically 4 digits for AATO up to ₹5 crore (for B2B supplies) and 6 digits for AATO above ₹5 crore.

Question 45

What is e-invoicing?

Accepted Answer

E-invoicing is the electronic authentication of B2B invoices through the Invoice Registration Portal (IRP), which validates the invoice and issues a unique Invoice Reference Number (IRN) and QR code.

Question 46

Does every GST registered business need e-invoicing?

Accepted Answer

No. E-invoicing applies only to taxpayers whose Aggregate Annual Turnover in any preceding financial year from 2017-18 onwards exceeds the notified statutory threshold (currently ₹5 crore).

Question 47

What is an IRN?

Accepted Answer

An Invoice Reference Number (IRN) is a unique 64-character hash generated by the Invoice Registration Portal for an e-invoice.

Question 48

How does e-invoicing connect to GSTR-1?

Accepted Answer

Invoices authenticated on the e-invoice portal automatically auto-populate into the taxpayer's GSTR-1 Tables, minimizing manual data entry errors.

Question 49

What is an e-way bill?

Accepted Answer

An electronic document generated on the e-Way Bill portal evidencing the legal movement of goods worth more than statutory thresholds (typically ₹50,000).

Question 50

Does every transaction require an e-way bill?

Accepted Answer

No. E-way bills are required only for consignment movements exceeding the prescribed monetary threshold (or intra-State thresholds notified by specific States).

Question 51

What is the relationship between e-way bill data and GST returns?

Accepted Answer

E-way bill movement records are cross-checked by tax authorities against outward sales declared in GSTR-1 and e-invoices to detect unreported freight.

Question 52

Can filed GST return data be corrected?

Accepted Answer

GSTR-1 and GSTR-3B cannot be revised once filed. Corrections must be made through subsequent return amendments or via GSTR-1A where applicable before GSTR-3B filing.

Question 53

What is GSTR-1A?

Accepted Answer

GSTR-1A is an optional amendment facility allowing taxpayers to add or modify outward supply records of the current tax period before filing the corresponding GSTR-3B.

Question 54

What happens if an invoice is missed in GSTR-1?

Accepted Answer

The missed invoice can be added in the subsequent tax period's GSTR-1, or declared via GSTR-1A if available for the current period, along with applicable interest if tax was delayed.

Question 55

What happens if a wrong customer GSTIN is reported in GSTR-1?

Accepted Answer

The invoice can be amended in Table 9 of a subsequent GSTR-1 by entering the correct GSTIN, enabling the genuine buyer to see the credit in their GSTR-2B.

Question 56

What happens if a credit note is missed in the return?

Accepted Answer

A credit note can be reported in subsequent returns, provided it is declared within the statutory deadline (by 30th November following the end of the financial year).

Question 57

What documents are required for GST return filing?

Accepted Answer

Sales registers, tax invoices, credit/debit notes, purchase registers, expense vouchers, bank statements, previous return acknowledgments, and GSTR-2B statements.

Question 58

Why are bank statements reviewed during GST return preparation?

Accepted Answer

To ensure that all revenue receipts, advances received, and vendor payments reconcile with sales registers and reverse charge obligations.

Question 59

Can GST returns be filed without updated bookkeeping?

Accepted Answer

Filing without updated books leads to severe discrepancies between financial accounts and GST portals, which can trigger scrutiny notices under Section 61.

Question 60

What is a GST mismatch notice (ASMT-10)?

Accepted Answer

An automated scrutiny notice issued when the tax portal detects variances between GSTR-1 and GSTR-3B tax liabilities, or between GSTR-2B and GSTR-3B ITC claims.

Question 61

What should you do after receiving a GST notice?

Accepted Answer

Identify the exact variance, reconcile source ledgers against portal statements, calculate net tax or interest if applicable, and submit a detailed factual response in form DRC-03 or ASMT-11.

Question 62

Can TeleTax Solutions draft responses to GST notices?

Accepted Answer

Yes. TeleTax provides professional tax representation, analyzing discrepancy points, preparing mathematical reconciliation schedules, and drafting formal replies.

Question 63

Can TeleTax guarantee zero GST notices?

Accepted Answer

No professional advisory firm can guarantee zero notices because automated scrutiny parameters depend on supplier filings and portal algorithms. We ensure complete documentation defense.

Question 64

How does export of services affect GST returns?

Accepted Answer

Exports are treated as zero-rated supplies and can be filed either under a Letter of Undertaking (LUT) without paying IGST or with payment of IGST claiming subsequent refund.

GST RETURN FILING

GST RETURN FILING REQUIRES TWO-WAY RECONCILIATION

WHAT IS GST RETURN FILING?

WHICH GST RETURN APPLIES TO YOU?

HOW GSTR-1, GSTR-2B, AND GSTR-3B INTERCONNECT

GSTR-1 / GSTR-1A

GSTR-2B Statement

GSTR-3B Return

GST COMPLIANCE CONTROL DASHBOARD

GSTR-1 Outward Statements & GSTR-3B Tax Settlements

YOUR DEDICATED GST COMPLIANCE TEAM

TeleTax GST Service Scope

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