GST Return Filing in Pondicherry

Accurate, on-time GST return filing for businesses in Puducherry — GSTR-1 (outward supplies), GSTR-3B (tax payment), GSTR-9 (annual return) and GSTR-4 (composition scheme). Never miss a deadline or pay unnecessary late fees again.

GST Returns — Complete Overview

Every GST-registered business must file regular returns declaring their sales, purchases, input tax credit (ITC) and tax liability. The number and frequency of returns depends on your registration type and scheme.

Return What It Contains Who Files Due Date
GSTR-1 All outward supplies (sales) including B2B, B2C, exports, debit/credit notes All regular taxpayers 11th of following month
GSTR-3B Summary of sales, ITC claimed, tax payable and payment All regular taxpayers 20th of following month
GSTR-9 Annual consolidation of all monthly returns + reconciliation All registered taxpayers (annual turnover > Rs. 2 crore) 31 December of following FY
GSTR-4 Annual return for composition scheme taxpayers Composition taxpayers only 30 April of following FY
CMP-08 Quarterly tax payment statement for composition taxpayers Composition taxpayers 18th of month after quarter end
GSTR-9C Reconciliation statement (self-certified from FY 2021-22) Taxpayers with turnover > Rs. 5 crore 31 December (with GSTR-9)

Late Fees & Penalties for Non-Filing

  • GSTR-1 Late Fee: Rs. 50/day (Rs. 25 CGST + Rs. 25 SGST) for regular returns; Rs. 20/day for nil returns. Maximum Rs. 10,000 per return.
  • GSTR-3B Late Fee: Rs. 50/day; Rs. 20/day for nil returns. Plus interest at 18% per annum on unpaid tax from the due date.
  • GSTR-9 Late Fee: Rs. 200/day (Rs. 100 CGST + Rs. 100 SGST). Maximum 0.25% of aggregate turnover.
  • ITC Reversal Risk: If GSTR-3B is not filed, the recipient of your invoices cannot claim ITC — damaging your business relationships and potentially losing customers.
  • GST Registration Cancellation: GSTIN can be cancelled by the department if returns are not filed for 6 consecutive months. Reinstatement requires filing all pending returns and paying late fees.

Our GST Return Filing Process

1
Data Collection

You share sales data (invoices/summary) and purchase data (bills) for the month. We accept data via WhatsApp, email or shared folder. We also retrieve data from your Tally/accounting software.

2
GSTR-2B Reconciliation

We download your GSTR-2B from the GST portal and reconcile it with your purchase records. This ensures you only claim eligible ITC and avoids excess ITC (which triggers notices).

3
GSTR-1 Filing

GSTR-1 is filed by the 11th with all B2B invoices uploaded (HSN-wise), B2C summary and exports. Filing GSTR-1 on time allows your buyers to see your invoices in their GSTR-2B.

4
Tax Computation & Payment Advice

We compute your net GST liability (output tax minus eligible ITC) and send you the payment advice before filing GSTR-3B. Tax is paid via Challan PMT-06 before the 20th.

5
GSTR-3B Filing

GSTR-3B filed by the 20th. Filing confirmation and acknowledgement shared with you. GST liability offset against ITC balance; balance paid in cash.

Frequently Asked Questions

What is the QRMP scheme and should I opt for it?
The Quarterly Return Monthly Payment (QRMP) scheme allows taxpayers with aggregate annual turnover up to Rs. 5 crore to file GSTR-1 and GSTR-3B quarterly instead of monthly, while making monthly tax payments via PMT-06. It reduces return filing from 24 per year to 8. We advise clients on whether QRMP is suitable based on their ITC position and cash flow.
Can we file pending/old GST returns?
Yes. Pending GST returns can be filed at any time with late fee. However, there is a provision for NIL return filing amnesty and fee waiver announced periodically by the government. We track these amnesties and advise clients on the optimal time to file pending returns to minimise penalties.
What happens if my GST registration is suspended?
Suspension occurs when consecutive returns are not filed (or if there are ITC mismatch notices). To revoke suspension, all pending returns must be filed and late fees paid. We handle the revocation process and ensure the GSTIN is made active again.

Never Miss a GST Deadline Again

Our GST return filing service ensures your returns are filed accurately and on time every month. Call us to start today.

Call +91-95977-46476 Enquire Online