What Is GST Return Filing?
GST return filing means reporting your sales, purchases, GST collected and input tax credit (ITC) to the GST department on the GST portal. Every business with a GSTIN must file returns for every period, even if there was no business (this is called a nil GST return). Getting a GSTIN creates the filing duty, whatever your turnover that month. If you have not registered yet, see our GST registration service first.
Who Needs to GST Returns File in Bhubaneswar?
If you hold a GSTIN, you must file. This includes:
- Proprietorships, partnerships, LLPs and private limited companies
- Composition scheme taxpayers
- E-commerce sellers and operators who report TCS
- Businesses that deduct TDS under GST
- Casual and non-resident taxable persons
- Input Service Distributors (ISD)
Types of GST Returns: Which One Do You File?
| Return | What it is | Who files | How often |
|---|---|---|---|
| GSTR-1 | Your sales details | Regular taxpayers | Monthly or quarterly |
| GSTR-3B | Summary of sales, ITC and tax payment | Regular taxpayers | Monthly or quarterly |
| CMP-08 | Tax payment | Composition taxpayers | Quarterly |
| GSTR-4 | Yearly return | Composition taxpayers | Yearly |
| GSTR-9 | Yearly summary of the whole year | Turnover above ₹2 crore (optional below) | Yearly |
| GSTR-9C | Reconciliation with audited accounts | Turnover above ₹5 crore | Yearly |
GSTR-1 and GSTR-3B Filing in Bhubaneswar: Due Dates
GSTR-1 and GSTR-3B filing in Bhubaneswar follows these dates:
| Return | Monthly filers | QRMP (quarterly) filers |
|---|---|---|
| GSTR-1 | 11th of next month | 13th of month after quarter ends |
| GSTR-3B | 20th of next month | 24th of month after quarter ends (Odisha) |
| Tax payment | N/A | 25th of first two months (Form PMT-06) |
Monthly GST Return Filing in Bhubaneswar: How It Works
For monthly GST return filing in Bhubaneswar, your CA follows these steps:
Collects your sales invoices, purchase bills and bank statement
Matches purchases with GSTR-2B to confirm the ITC you can claim
Files GSTR-1 by the 11th
Prepares GSTR-3B and confirms the tax payable
Gets your approval, pays the tax and files GSTR-3B by the 20th
Shares the acknowledgment (ARN) with you
QRMP Return Filing in Bhubaneswar
Small businesses with turnover up to ₹5 crore can opt for QRMP return filing in Bhubaneswar. You file GSTR-1 and GSTR-3B once a quarter, but still pay tax every month using Form PMT-06. This cuts your returns from 24 to 8 per year. It does not change how often you pay tax, so many owners miss the monthly payment. Your CA will set reminders so that does not happen.
Nil GST Return Filing in Bhubaneswar
No sales this month? You must still file. Nil GST return filing in Bhubaneswar is quick, but skipping it brings a daily late fee and can lead to GSTIN cancellation. Nil returns have a lower late fee than regular ones, but they still add up.
GST Annual Return (GSTR-9)Filling in Bhubaneswar
It is a yearly summary of your sales, purchases, ITC & TAX Paid. It is mandatory above ₹2 crore turnover and optional below. If your Turnover in ₹5 crore, you also need GSTR-9C, which reconciles the return with your audited accounts. Both are usually due by 31 December after the financial year ends, unless extended. If an audit applies to you, our tax audit CAs can help.
Composition Taxpayers: How They File
Composition Scheme Business don't file GSTR -1 or monthly GSTR-3B. They File CMP-08 every quarter to pay Tax, & GSTR - 4 once a year.
Documents Needed for GST Return Filing
Sales invoices (B2B and B2C) for the period
Purchase invoices and expense bills
Credit and debit notes, and advances received
Previous period’s return acknowledgment
Bank statement for the period
GST portal login, or authorisation for the CA to file for you
Late Fees & Penalties
If you miss a deadline:
Late fee: ₹50 per day for regular returns and ₹20 per day for nil returns (GSTR-1 and GSTR-3B), capped based on your turnover
Interest: 18% per year on unpaid tax from the day after the due date
Payment: late fees must be paid in cash, not from ITC
Time limit: since July 2025, returns cannot be filed after 3 years from the original due date
GST Return Filing Fees in Bhubaneswar
The GST portal does not charge for filing. GST return filing fees in Bhubaneswar are the professional fees for a CA to reconcile, prepare and file your returns. They depend on:
Number of invoices and transactions each month
Monthly or quarterly (QRMP) filing
Whether you need GSTR-9 or accounting support too
Share your details and we will give a clear quote before you start.
GST Return Filing Yearly Package
If you want everything handled for the year, a GST return filing yearly package covers:
All monthly or quarterly returns (GSTR-1, GSTR-3B or CMP-08)
ITC reconciliation each period
Deadline tracking and reminders
Annual return support (GSTR-9, where applicable)
A yearly package is often easier to budget for than paying month by month.
GST Filing Price for Small Business
Looking for GST filing price for small business? Small businesses with fewer invoices, or those on QRMP or composition, usually need a simpler filing and lower fees. The final price depends on your invoice volume and filing frequency. A CA can suggest the most cost-effective option for your case.
Common GST Return Filing Mistakes
Filing GSTR-3B before matching ITC with GSTR-2B
Missing the monthly PMT-06 payment under QRMP
Not filing a nil return
Missing invoices that show in GSTR-2B but not in your books
Filing out of sequence (the portal blocks the next period until earlier ones are filed)
Forgetting that old returns can’t be filed after 3 years
How to Book a CA for GST Filing
Ready to book a CA for GST filing? You can book a consultation with a CA in a few steps:
- Share your sales, purchase and bank records each period
- Your CA reconciles ITC and prepares the returns
- You review and approve the figures
- The CA files the return and shares the acknowledgment
- The CA tracks upcoming due dates for you
Frequently Asked Questions
What is GST return filing?
It is reporting your sales, purchases and tax to the GST department through forms like GSTR-1 and GSTR-3B.
What is the QRMP scheme?
It lets businesses up to ₹5 crore turnover file quarterly while paying tax monthly.
Do I need to file if I had no sales?
Yes. A nil return is mandatory for every period.
What are the GST return filing fees in Bhubaneswar?
The portal is free. You pay only professional fees if you hire a CA, based on your invoice volume.
What are monthly GST filing charges by a CA?
They depend on your monthly invoices and filing type. Share your details to get a quote.
What is the late fee for missing a GST return?
₹50 per day (₹20 for nil returns) for GSTR-1 and GSTR-3B, with a turnover-based cap, plus 18% interest on unpaid tax.