GST Penalty Calculator
Calculate Your GST Late Filing Penalty
The GST department imposes a late fee of ₹100 per day for delayed filing, capped at ₹5,000 per return. Calculate your potential penalty based on how many days you're late.
Your Penalty Amount
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Maximum penalty for any return is ₹5,000
Got a deadline looming and wondering how to file a GST return? You’re not alone - every registered business faces that moment when the portal flashes a reminder and the clock starts ticking. This guide walks you through the entire GST return filing process, from logging in to confirming your acknowledgment, so you can hit ‘submit’ with confidence.
What is a GST return?
When you hear GST return is the periodic statement of sales, purchases and taxes that a registered business must submit to the tax authority, you know it’s time to log in to the portal. The return captures every taxable transaction you made during the period and calculates the net tax payable or refundable.
Who needs to file a GST return?
Any entity that holds a valid GSTIN is a unique 15‑digit identification number issued to every GST‑registered taxpayer must file at least one return every month. Whether you’re a sole trader, a partnership, or a private limited company, the rule applies. Even occasional sellers on marketplace platforms are required to register and file once they cross the turnover threshold.
Types of GST returns you’ll encounter
The GST regime uses several return forms, but the two you’ll deal with most are GSTR‑1 and a monthly summary of outward supplies (sales) that you upload to the system and GSTR‑3B which is a simplified monthly return that captures summary of inward and outward supplies, tax liability, and payment details. Below is a quick side‑by‑side comparison.
| Aspect | GSTR‑1 | GSTR‑3B |
|---|---|---|
| Purpose | Details of outward supplies | Summary of outward&inward supplies + tax payable |
| Filing frequency | Monthly (by the 11th of following month) | Monthly (by the 20th of following month) |
| Mandatory for | All regular taxpayers | All regular taxpayers |
| Data source | Invoice‑level details | Aggregated totals from GSTR‑1 and purchase records |
| Penalty for late filing | d>Rs100per day (maxRs5,000)Rs100per day (maxRs5,000) |
Step‑by‑step process to file your GST return
- Log in to the GST portal - Go to gst.gov.in and enter your GSTIN and password. If you’ve set up two‑factor authentication, complete that step.
- Navigate to ‘Returns Dashboard’. From the top menu choose Services → Returns → Returns Dashboard. The system will display a list of pending returns for the current tax period.
- Select the return you need to file. Typically you’ll first upload GSTR‑1 (sales) and then the GSTR‑3B (summary).
- Prepare your data. Export sales invoices from your accounting software as a CSV, ensuring it contains invoice number, date, GSTIN of the buyer, HSN/SAC code, tax amount, and total value. For purchases, gather purchase register details.
- Upload the CSV. Click ‘Upload’, browse to the prepared file, and confirm. The portal will auto‑populate fields and flag any mismatches (e.g., invalid GSTINs or duplicate invoice numbers).
- Validate the return. Click ‘Validate’. If errors appear-like missing tax heads or incorrect calculation-fix them in your source file and re‑upload.
- Calculate tax payable. The system shows Net Tax Liability (output tax-input tax). If the amount is positive, you must make a payment.
- Make the payment. Use the ‘Payment’ link to either generate an offline challan (via NSDL) or pay through net banking/UPI. Note the payment reference number.
- Submit the return. After payment, click ‘File Return’. The portal will generate an ARN (Acknowledgement Reference Number)-your proof that the return was filed.
- Download the filed return. Save the PDF receipt and the JSON file for your records. You’ll need them for audits and future reconciliations.
Common pitfalls and pro tips
- Don’t mix up tax periods. The portal strictly enforces the month you’re filing for. Double‑check the period shown on the dashboard before uploading.
- Validate GSTINs. A typo in a buyer’s GSTIN will cause the whole row to be rejected. Use a simple Excel formula or an online GSTIN validator.
- Reconcile with E‑Way Bills. If you generate E‑Way Bill numbers for inter‑state transport, make sure those numbers appear in your GSTR‑1.
- Pay on time. Late tax payment accrues interest at 18% per annum. Set a reminder a day before the 20th.
- Maintain digital records. The GST law now requires you to keep electronically stored invoices for at least six years.
After filing: checking status and using the ARN
Once you’ve submitted, the portal shows a ‘Filed’ status next to the return. Click the status link to view the ARN. You can also search the ARN on the ‘Search Returns’ page to confirm that the tax department has recorded your filing.
If you discover a mistake after filing, you have two options:
- File an amendment (allowed for GSTR‑1 within the same month).
- Issue a revised return in the next filing cycle (GSTR‑3B allows corrections in the subsequent month).
Remember, repeated amendments can trigger scrutiny from the GST officer , so aim for accuracy the first time.
Quick checklist before you hit ‘Submit’
- GSTIN and login credentials ready.
- All sales & purchase data exported in the correct CSV format.
- GSTINs of buyers and suppliers validated.
- E‑Way Bill numbers matched where applicable.
- Tax liability calculated and payment made.
- ARN downloaded and stored safely.
Frequently Asked Questions
What is the deadline for filing GSTR‑1?
GSTR‑1 must be filed by the 11th day of the month following the tax period. If the 11th falls on a holiday, the deadline shifts to the next working day.
Can I file both returns together?
Yes. After uploading GSTR‑1, you can immediately proceed to GSTR‑3B for the same period. The portal links the two, so the summary in GSTR‑3B reflects the data you just submitted.
What happens if I miss the filing deadline?
You’ll incur a late fee of Rs100 per day, capped at Rs5,000 per return. Continuous delays may attract further penalties and a notice from the tax department.
Do I need to file GSTR‑1 if I have only exempt sales?
Yes. Even if all your supplies are exempt, you’re still required to file a nil GSTR‑1 to keep your registration active.
How do I correct a wrong GSTIN in a filed return?
For GSTR‑1, you can amend the entry before the 15th of the month. After that, you’ll need to issue a revised invoice and reflect the change in the next month’s GSTR‑3B.