Question 1

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

Accepted Answer

Your outward supplies and your summary return, filed every cycle.

Question 2

Documents required for Monthly GST Filing (GSTR-1 and GSTR-3B)

Accepted Answer

Invoice-level details of supplies to registered persons (B2B), including those having a UIN (CGST Rules 2017, rule 59; FORM GSTR-1); Invoice-level details of inter-State supplies of invoice value greater than Rs. 2,50,000 to unregistered persons (CGST Rules 2017, rule 59; FORM GSTR-1); Details of credit / debit notes issued against invoices (CGST Rules 2017, rule 59; FORM GSTR-1); Details of export of goods and services including deemed exports (SEZ) (CGST Rules 2017, rule 59; FORM GSTR-1); Summarised State-level details of supplies to unregistered persons (consumers) (CGST Rules 2017, rule 59; FORM GSTR-1); Details of advances received in relation to future supply and their adjustment (CGST Rules 2017, rule 59; FORM GSTR-1); HSN / SAC-wise summary of outward supplies (CGST Rules 2017, rule 59; FORM GSTR-1 table 12); For GSTR-3B: the filed GSTR-1/1A (auto-drafts outward-supply tables 3.1 and 3.2) and the system-generated GSTR-2B (auto-populates reverse-charge inward supplies and ITC tables 4(A) and 4(B)); eligible and ineligible ITC declared in table 4; cash-ledger balance or challan for liabilities that 'must be paid in cash only' (CGST Rules 2017, rule 61; FORM GSTR-3B); Active DSC, or access to the registered mobile / e-mail for EVC, of the authorised signatory (GST portal pre-conditions for GSTR-1 and GSTR-3B)

Question 3

Documents required for Annual GST Return (GSTR-9)

Accepted Answer

All FORM GSTR-1 and FORM GSTR-3B returns for the financial year, already filed - a statutory pre-condition; the portal computes the draft GSTR-9 from them (CGST Rules 2017, rule 80(1); FORM GSTR-9, instruction 2); Table 8A document-wise ITC detail, downloaded from the portal (populated from the suppliers' GSTR-1 / GSTR-5 filings), for reconciliation against ITC claimed (FORM GSTR-9 table 8A); HSN-wise summary of outward supplies for Table 17 - mandatory before liabilities can be computed; from FY 2024-25 the portal offers a consolidated report built from GSTR-1/1A table 12 (FORM GSTR-9 table 17)

Monthly GST Filing (GSTR-1 and GSTR-3B)

Documents required for Monthly GST Filing (GSTR-1 and GSTR-3B)

Documents required for Annual GST Return (GSTR-9)

Annual GST Return (GSTR-9)

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