Introduction

GST registration cancellation is required when a taxpayer is no longer liable to remain registered under GST law. Whether your business is closed, turnover falls below the threshold, or you have opted for a different tax structure, cancelling GST registration correctly is critical to avoid penalties, notices, and future compliance issues.

This Saving Mantra guide explains the step-by-step GST registration cancellation process, eligibility, documents required, timelines, and post-cancellation compliance in simple language.

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What Is GST Registration Cancellation?

GST registration cancellation means the taxpayer is no longer registered under GST and is not required to:

• Collect GST
• File GST returns
• Claim Input Tax Credit (ITC)

Once cancelled, the GSTIN becomes inactive.

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Who Can Apply for GST Cancellation?

You can apply for cancellation if:

• Business has been closed or discontinued
• Turnover is below GST threshold limit
• Business constitution has changed
• Registration obtained voluntarily but no longer required
• Migration from earlier tax regime not required
• Death of proprietor
• Business merged or transferred

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Types of GST Registration Cancellation

1. Voluntary Cancellation

Applied by the taxpayer via GST portal.

2. Cancellation by GST Officer

Due to non-filing of returns, fake invoices, or non-operation.

3. Legal Cancellation

Due to death, merger, or business transfer.

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Documents Required for GST Cancellation

• GSTIN
• Login credentials of GST portal
• Reason for cancellation
• Stock details (raw material, finished goods)
• Liability details (if any)
• Bank account details
• Authorization letter (if filed by consultant)

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Step-by-Step Process for GST Registration Cancellation

Step 1: Login to GST Portal

Visit https://www.gst.gov.in and log in using your GST credentials.

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Step 2: Navigate to Cancellation Application

Go to:
Services → Registration → Application for Cancellation of Registration

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Step 3: Fill Basic Details

Enter:

• Reason for cancellation
• Date from which cancellation is required
• Whether tax payable on stock

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Step 4: Provide Stock & Liability Details

Mention:

• Stock value held on cancellation date
• ITC reversal if applicable
• Outstanding tax, interest, or penalty

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Step 5: Update Bank Account Details

Enter correct bank details for any refund or adjustment.

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Step 6: Verification & Submission

Verify the application using:

• DSC (Companies/LLPs)
• EVC (Proprietorship/Firms)

Submit the application.

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Step 7: Acknowledgement & Tracking

You will receive an ARN (Application Reference Number) to track the status.

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GST Officer Review & Approval

• Officer may approve directly
• Or issue Show Cause Notice (SCN)
• Reply must be filed within 7 working days

Upon approval, GST cancellation order (FORM GST REG-19) is issued.

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Time Limit for GST Cancellation

• Application should be filed within 30 days of becoming liable
• Officer usually approves within 7–15 working days

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Post-Cancellation Compliance

Even after cancellation, you must:

• File Final Return (GSTR-10) within 3 months
• Clear pending tax liabilities
• Reverse ITC on closing stock (if applicable)

Failure may result in penalties.

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Common Mistakes to Avoid

• Not filing pending GST returns before cancellation
• Incorrect stock or ITC declaration
• Missing GSTR-10 filing
• Selecting wrong cancellation date
• Ignoring GST notices

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Why Choose Saving Mantra for GST Cancellation?

• Expert GST professionals
• End-to-end documentation handling
• Notice & compliance support
• Fast processing with accuracy
• Affordable professional fees

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Frequently Asked Questions (FAQs)

Is GST cancellation mandatory after business closure?

Yes, GST registration must be cancelled to avoid future penalties.

Can GST be cancelled online?

Yes, cancellation is fully online through the GST portal.

Is GST cancellation reversible?

Once cancelled, fresh registration is required to restart.

Is GSTR-10 compulsory?

Yes, final return filing is mandatory after cancellation.

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Conclusion

GST registration cancellation is a legally sensitive process that must be completed correctly to avoid penalties and future compliance issues. Filing accurate details, clearing dues, and completing post-cancellation returns are crucial.

For a smooth and error-free GST cancellation, professional support can save time, money, and legal stress.

Step-by-Step Guide for GSTR-1 Quarterly Filing

Small and medium businesses with lower turnover can opt for quarterly GSTR-1 return filing under the QRMP (Quarterly Return Monthly Payment) Scheme.
This reduces compliance frequency while maintaining regular GST payments.

This blog explains the complete step-by-step process for GSTR-1 quarterly return filing, including eligibility, due dates, and best practices.

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What Is GSTR-1?

GSTR-1 is a GST return that reports:

• Outward supplies (sales)
• B2B & B2C invoices
• Debit & credit notes
• Export and SEZ supplies (if applicable)

The data filed in GSTR-1 reflects in the buyer’s GSTR-2A / GSTR-2B.

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Who Can File GSTR-1 Quarterly?

You can file GSTR-1 quarterly if:

• Aggregate turnover is up to ₹1.5 crore
• You are a regular GST taxpayer
• You are enrolled under QRMP scheme
• You are not under composition scheme

Applicable to:

• Proprietorships
• Small traders
• Service providers
• MSMEs

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GSTR-1 Quarterly Due Dates

Quarter	Due Date
Apr – Jun	13th July
Jul – Sep	13th October
Oct – Dec	13th January
Jan – Mar	13th April

Late filing attracts penalties.

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Invoice Furnishing Facility (IFF)

Under QRMP:

• B2B invoices can be uploaded monthly using IFF
• Limit: ₹50 lakh per month
• IFF due date: 13th of next month

This allows buyers to claim ITC without waiting for quarterly filing.

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Documents Required for GSTR-1 Quarterly Filing

• Sales register (quarterly)
• B2B & B2C invoices
• Credit & debit notes
• Export invoices (if any)
• Accounting or billing software data

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Step-by-Step Process for GSTR-1 Quarterly Return Filing

Step 1: Login to GST Portal

• Login using:
  • GSTIN
  • Username
  • Password
  • Captcha

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Step 2: Select GSTR-1 Quarterly Return

• Go to Returns → Returns Dashboard
• Choose Financial Year & Quarter
• Click Prepare Online under GSTR-1

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Step 3: Enter Outward Supply Details

Fill in relevant tables:

• Table 4 – B2B invoices
• Table 5 – B2C (Large) invoices
• Table 7 – B2C (Others)
• Table 9B – Credit/Debit notes
• Table 6A – Export invoices (if applicable)

Ensure accuracy in invoice values and tax rates.

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Step 4: Review Summary

• Verify taxable value and tax amounts
• Match data with books of accounts
• Correct any errors before submission

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Step 5: Submit GSTR-1

• Click Submit
• File using:
  • DSC (Companies & LLPs)
  • EVC (Proprietors / Individuals)

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Step 6: Download Acknowledgement

• Download ARN & filed return
• Save for compliance and audit purposes

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Common Mistakes in GSTR-1 Quarterly Filing

• ❌ Missing IFF uploads for B2B invoices
• ❌ Incorrect GSTIN of customers
• ❌ Mismatch with GSTR-3B
• ❌ Wrong tax rate application
• ❌ Late filing of quarterly return

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Late Fee for GSTR-1 Quarterly Filing

Type	Amount
Late Fee	₹50 per day
Nil Return	₹20 per day
Maximum	₹10,000

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Benefits of Quarterly GSTR-1 Filing

• Reduced compliance burden
• Lower filing frequency
• Suitable for small businesses
• Simplified documentation

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How Saving Mantra Helps with GSTR-1 Quarterly Filing

Saving Mantra provides complete GST compliance support, including:

• Quarterly GSTR-1 filing
• IFF monthly uploads
• Invoice validation & reconciliation
• GSTR-1 vs GSTR-3B matching
• Compliance reminders & dashboards

✔ Accurate reporting
✔ Timely filing
✔ Expert GST review

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Frequently Asked Questions (FAQs)

Q1. Is GSTR-1 quarterly filing mandatory under QRMP?
Yes, for eligible taxpayers opting for QRMP.

Q2. Can I switch from quarterly to monthly filing?
Yes, option can be changed at the beginning of the financial year.

Q3. Is GSTR-1 required if there are no sales?
Yes, a Nil GSTR-1 must be filed.

Q4. Does quarterly GSTR-1 delay ITC for buyers?
No, if B2B invoices are uploaded monthly using IFF.

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Disclaimer

This article is for informational purposes only. GST laws, QRMP rules, due dates, and return filing procedures are subject to change based on government notifications. Always verify details from the official GST portal or consult a qualified GST professional before filing returns. Saving Mantra shall not be responsible for actions taken based on this content without professional advice.

Step-by-Step Guide for GSTR-1 Monthly Filing (Above ₹1.5 Cr)

Taxpayers with annual turnover exceeding ₹1.5 crore are required to file GSTR-1 on a monthly basis.
GSTR-1 is a critical GST return that reports outward supplies (sales) and directly impacts customers’ Input Tax Credit (ITC).

This guide explains the complete step-by-step process for GSTR-1 monthly return filing, along with due dates, required data, and common mistakes.

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What Is GSTR-1?

GSTR-1 is a GST return used to declare:

• B2B sales invoices
• B2C sales (large & small)
• Debit & credit notes
• Export & SEZ supplies (if applicable)

The data filed flows into the buyer’s GSTR-2A / GSTR-2B.

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Who Must File GSTR-1 Monthly?

You must file GSTR-1 monthly if:

• Aggregate turnover is above ₹1.5 crore
• You are a regular GST taxpayer
• You are not under the composition scheme

Applicable to:

• Companies
• Large traders
• Manufacturers
• Service providers
• Growing MSMEs

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GSTR-1 Monthly Due Date

Return	Due Date
GSTR-1 (Monthly)	11th of the next month

Late filing attracts penalties and may block buyers’ ITC.

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Documents Required for GSTR-1 Monthly Filing

• Sales invoices (B2B & B2C)
• GSTIN of customers (for B2B)
• Debit & credit notes
• Export / SEZ invoice details (if any)
• Accounting or billing software reports

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Step-by-Step Process for GSTR-1 Monthly Return Filing

Step 1: Login to GST Portal

• Login using:
  • GSTIN
  • Username
  • Password
  • Captcha

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Step 2: Open GSTR-1 Return

• Go to Returns → Returns Dashboard
• Select Financial Year & Month
• Click Prepare Online under GSTR-1

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Step 3: Enter Outward Supply Details

Fill relevant tables:

• Table 4 – B2B invoices
• Table 5 – B2C (Large) invoices
• Table 7 – B2C (Others)
• Table 9B – Credit/Debit notes
• Table 6A – Export invoices (if applicable)

Ensure invoice values and tax rates are accurate.

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Step 4: Review Auto-Generated Summary

• Check taxable value & GST amounts
• Match with sales register
• Correct errors before submission

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Step 5: Submit GSTR-1

• Click Submit
• File return using:
  • DSC (Companies & LLPs)
  • EVC (Proprietors / Individuals)

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Step 6: Download Acknowledgement

• Download ARN & filed return
• Save for compliance and audit records

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Common Mistakes in Monthly GSTR-1 Filing

• ❌ Incorrect customer GSTIN
• ❌ Duplicate or missing invoices
• ❌ Wrong tax rate application
• ❌ Mismatch with GSTR-3B
• ❌ Late filing affecting customer ITC

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Late Fee for GSTR-1

Type	Amount
Late Fee	₹50 per day
Nil Return	₹20 per day
Maximum	₹10,000

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Importance of Timely GSTR-1 Filing

• Ensures smooth ITC for customers
• Prevents GST notices
• Avoids late fees
• Maintains strong GST compliance record
• Mandatory for uninterrupted GST operations

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How Saving Mantra Helps with GSTR-1 Monthly Filing

Saving Mantra provides end-to-end GST compliance services, including:

• Monthly GSTR-1 preparation & filing
• Invoice validation & reconciliation
• GSTR-1 vs GSTR-3B matching
• Error rectification & amendments
• Compliance reminders & dashboards

✔ Accurate invoice reporting
✔ On-time filing
✔ Expert GST review

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Frequently Asked Questions (FAQs)

Q1. Is monthly GSTR-1 mandatory above ₹1.5 crore?
Yes. Quarterly filing is not permitted above this threshold.

Q2. Can GSTR-1 be revised after filing?
No. Errors must be corrected in subsequent returns.

Q3. Is GSTR-1 mandatory even if there are no sales?
Yes. A Nil GSTR-1 must be filed.

Q4. Does late GSTR-1 affect buyers?
Yes. Buyers may not receive ITC until GSTR-1 is filed.

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Disclaimer

This article is for informational purposes only. GST laws, thresholds, due dates, and return filing procedures are subject to change based on government notifications. Always verify details from the official GST portal or consult a qualified GST professional before filing returns. Saving Mantra shall not be responsible for actions taken based on this content without professional advice.

Step-by-Step Guide for GSTR-9C Return Filing

GSTR-9C is a GST reconciliation statement and audit certification that bridges the gap between annual GST returns (GSTR-9) and audited financial statements.

It is a critical compliance document that ensures accuracy, transparency, and audit readiness under GST law.

This blog explains the complete step-by-step process for GSTR-9C return filing, including applicability, reconciliation process, and common mistakes.

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What Is GSTR-9C?

GSTR-9C is:

• A reconciliation statement
• Certified by a Chartered Accountant or Cost Accountant
• Filed along with GSTR-9 (Annual Return)

It reconciles:

• Turnover
• Tax paid
• Input Tax Credit (ITC)

as per GST returns vs books of accounts.

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Who Is Required to File GSTR-9C?

GSTR-9C is mandatory if:

• Aggregate annual turnover exceeds the prescribed threshold (as notified for the relevant financial year)
• You are a regular GST taxpayer

Not Applicable To:

• Composition taxpayers
• Casual taxable persons
• Non-resident taxable persons

Threshold limits are subject to government notifications.

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GSTR-9C Due Date

Return	Due Date
GSTR-9C	31st December of next financial year

Late filing may invite notices and scrutiny.

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Documents Required for GSTR-9C Filing

• Audited financial statements
• GSTR-9 (Annual Return)
• GSTR-1 & GSTR-3B returns
• GSTR-2A / GSTR-2B
• Trial balance
• Profit & Loss account
• Balance sheet
• GST payment challans

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Key Parts of GSTR-9C

Part	Description
Part A	Reconciliation Statement
Part B	Certification by CA / CMA

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Step-by-Step Process for GSTR-9C Return Filing

Step 1: Complete GST Annual Return (GSTR-9)

• Ensure GSTR-9 is filed or finalized
• All amendments and corrections should be completed beforehand

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Step 2: Audit Financial Statements

• Finalize and audit:
  • Balance Sheet
  • P&L Account
• Ensure figures match accounting records

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Step 3: Reconcile Turnover

• Compare:
  • Turnover as per books
  • Turnover as per GSTR-9
• Identify differences due to:
  • Unbilled revenue
  • Credit notes
  • GST adjustments

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Step 4: Reconcile ITC

• Match ITC from:
  • Books of accounts
  • GSTR-3B
  • GSTR-2B
• Identify ineligible or reversed ITC

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Step 5: Reconcile Tax Paid

• Verify:
  • IGST, CGST, SGST paid
  • Differences between books & GST returns
• Pay additional tax (if any) via DRC-03

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Step 6: Prepare GSTR-9C

• Fill reconciliation tables
• Attach audited financials
• Provide explanations for differences

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Step 7: Certification by CA / CMA

• Obtain digital certification
• Ensure correctness of reconciled data

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Step 8: Upload & File GSTR-9C

• Login to GST portal
• Upload GSTR-9C
• File using DSC

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Step 9: Download Acknowledgement

• Download ARN
• Preserve for audit and departmental scrutiny

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Common Mistakes in GSTR-9C Filing

• ❌ Filing without full reconciliation
• ❌ Ignoring ITC reversals
• ❌ Incorrect turnover adjustments
• ❌ Mismatch between GSTR-9 and books
• ❌ Filing without professional review

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Penalty & Consequences of Non-Filing

Non-Compliance	Impact
Non-filing	GST notice & scrutiny
Wrong data	Penalty & audit risk
ITC mismatch	Recovery with interest

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Importance of Accurate GSTR-9C Filing

• Ensures audit-level GST compliance
• Reduces risk of departmental scrutiny
• Builds strong GST compliance history
• Mandatory for large taxpayers
• Protects against future litigation

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How Saving Mantra Helps with GSTR-9C Filing

Saving Mantra offers end-to-end GSTR-9C compliance and reconciliation services, including:

• Annual GST reconciliation
• ITC validation with GSTR-2B
• Turnover & tax variance analysis
• CA/CMA coordination
• Audit-ready documentation
• GST notice support

✔ Accuracy-driven approach
✔ Audit-focused compliance
✔ Expert GST professionals

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Frequently Asked Questions (FAQs)

Q1. Is GSTR-9C mandatory every year?
Yes, if turnover crosses the prescribed threshold for that year.

Q2. Can GSTR-9C be revised after filing?
No. Once filed, it cannot be revised.

Q3. Is GSTR-9C required if there is no difference?
Yes. Even nil differences require filing if applicable.

Q4. Can additional tax be paid through GSTR-9C?
No. Additional liability must be paid via DRC-03.

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Disclaimer

This article is for informational purposes only. GST laws, audit requirements, and return filing procedures are subject to change based on government notifications and judicial rulings. Always consult a qualified GST professional, Chartered Accountant, or Cost Accountant before filing GSTR-9C. Saving Mantra shall not be responsible for actions taken based on this content without professional consultation.

What Is GST Transitional Support? Explained Clearly

GST laws in India evolve through rate changes, procedural updates, return format revisions, and judicial rulings.
Whenever businesses move from an old GST process to a new one, or adjust to major GST changes, they require GST Transitional Support to stay compliant and protect Input Tax Credit (ITC).

This guide explains what GST Transitional Support is, why it matters, and how it safeguards businesses during change.

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What Is GST Transitional Support?

GST Transitional Support is professional assistance provided to businesses during:

• Changes in GST laws or rules
• Migration from one GST scheme/process to another
• Adoption of new return systems or compliance frameworks
• ITC transition and reconciliation during system updates

The goal is to ensure zero compliance disruption, no ITC loss, and smooth continuity.

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Why Is GST Transitional Support Important?

During GST transitions, businesses often face:

• ITC mismatches
• Data migration errors
• Missed deadlines
• Wrong interpretations
• Increased GST notices

Transitional support helps identify risks early and implement corrections correctly.

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Common Situations Requiring GST Transitional Support

Businesses typically need transitional support during:

• Migration to QRMP Scheme
• Shift between Composition and Regular Scheme
• Introduction of GSTR-2B-based ITC rules
• Changes in GST rates or HSN/SAC codes
• Amendments in return formats or due dates
• Implementation of new GST portal functionalities
• Business restructuring, merger, or turnover changes

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Key Areas Covered Under GST Transitional Support

1. ITC Transition & Reconciliation

• ITC carry-forward validation
• GSTR-2B vs books reconciliation
• Identification of blocked or ineligible ITC

2. Return & Process Transition

• Monthly to quarterly return transition
• New compliance workflows
• Correct reporting during transition periods

3. Data Cleanup & Rectification

• Correction of historical errors
• Amendment strategy planning
• Avoiding cascading mismatches

4. Risk Assessment & Advisory

• Impact analysis of new GST rules
• Compliance gap identification
• Preventive advisory to avoid penalties

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Who Needs GST Transitional Support?

GST Transitional Support is ideal for:

• MSMEs and growing businesses
• Companies undergoing compliance changes
• E-commerce sellers
• Businesses with multiple GST registrations
• Entities receiving GST notices after rule changes
• Accounts teams facing frequent reconciliation issues

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Benefits of GST Transitional Support

• ✔ Protects eligible ITC
• ✔ Prevents GST notices & penalties
• ✔ Ensures smooth compliance continuity
• ✔ Reduces operational disruption
• ✔ Builds clarity during regulatory changes
• ✔ Improves long-term GST compliance health

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Difference Between GST Advisory and GST Transitional Support

Aspect	GST Advisory	GST Transitional Support
Purpose	Ongoing guidance	Change-specific support
Trigger	Routine compliance	Law/process change
Focus	Strategy & interpretation	Migration & correction
Duration	Continuous	Short-term but critical

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How Saving Mantra Provides GST Transitional Support

Saving Mantra delivers structured, practical GST Transitional Support, including:

• GST change impact analysis
• ITC transition & reconciliation
• Process migration planning
• Return & data realignment
• Compliance SOP updates
• Post-transition monitoring

✔ Practical, business-focused
✔ Updated with latest GST changes
✔ Designed to prevent future issues

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GST Transitional Support: A Preventive Investment

Most GST penalties and notices arise not from intent, but from transition errors.
GST Transitional Support acts as a preventive shield, ensuring businesses adapt correctly and confidently to GST changes.

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Frequently Asked Questions (FAQs)

Q1. Is GST Transitional Support required for small businesses?
Yes. Small businesses are more vulnerable to ITC loss during changes.

Q2. Does transitional support include return filing?
It includes review, correction, and alignment of returns during transition.

Q3. Is transitional support a one-time service?
It is usually change-specific but may include short-term monitoring.

Q4. Can GST Transitional Support reduce notices?
Yes. Proper transition reduces mismatches and compliance gaps.

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Disclaimer

This article is for informational purposes only. GST laws, procedures, and compliance requirements are subject to change based on government notifications and judicial decisions. Always consult a qualified GST professional before implementing compliance actions. Saving Mantra shall not be responsible for decisions taken based on this content without professional consultation.

What Is GST Advisory and Training? Explained Simply

GST laws in India are dynamic, detailed, and continuously evolving. For businesses, merely filing returns is not enough—correct interpretation, planning, and internal knowledge are equally important.

This is where GST Advisory and Training plays a critical role. It helps businesses understand GST practically, stay compliant, reduce risks, and build in-house capability.

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What Is GST Advisory?

GST Advisory is a professional service where GST experts guide businesses on:

• GST applicability & classification
• Tax rate determination
• Input Tax Credit (ITC) eligibility
• Compliance planning
• GST notices & litigation support
• Structuring transactions tax-efficiently

GST advisory is proactive, not reactive—it helps avoid errors before they become penalties.

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What Is GST Training?

GST Training focuses on educating:

• Business owners
• Accounts teams
• Finance managers
• Compliance staff

Training programs cover:

• Practical GST concepts
• Return filing workflows
• ITC reconciliation
• GST portal usage
• Common mistakes & real-case scenarios

The goal is to make teams GST-ready and confident.

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Difference Between GST Advisory and GST Training

Aspect	GST Advisory	GST Training
Focus	Expert guidance	Knowledge transfer
Audience	Management / Decision-makers	Accounts & finance teams
Nature	Ongoing / need-based	Structured sessions
Outcome	Compliance accuracy	Internal capability

👉 Best results come from combining both.

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Who Needs GST Advisory and Training?

GST advisory and training is ideal for:

• Startups & MSMEs
• Growing businesses
• E-commerce sellers
• Manufacturers & traders
• Service providers
• Accounts & finance teams

Especially important if:

• Business operations are complex
• Multiple GST registrations exist
• ITC mismatches occur frequently
• GST notices are received

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Key Areas Covered Under GST Advisory

• GST registration & amendments
• GST return strategy (monthly / quarterly)
• GSTR-1, 3B, 2B reconciliation
• ITC optimization & reversals
• GST audit & annual return planning
• Handling GST notices & assessments
• Cross-border & e-commerce GST issues

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Key Topics Covered in GST Training Programs

• GST basics & legal framework
• Practical return filing (GSTR-1, 3B, CMP-08, GSTR-9)
• ITC rules & GSTR-2B usage
• GST portal live demos
• Industry-specific GST cases
• Compliance calendars & checklists

Training can be:

• Online or offline
• Beginner to advanced
• Customized to business needs

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Benefits of GST Advisory and Training

• ✔ Reduced GST errors
• ✔ Lower risk of penalties & notices
• ✔ Better ITC utilization
• ✔ Faster return filing
• ✔ Strong internal controls
• ✔ Improved compliance confidence

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Common GST Issues Solved Through Advisory & Training

• ITC blocked due to wrong interpretation
• Mismatch between GSTR-1 & GSTR-3B
• Incorrect tax rate application
• Missed compliance deadlines
• Poor GST documentation

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How Saving Mantra Delivers GST Advisory and Training

Saving Mantra provides practical, business-focused GST advisory and training, including:

• One-on-one GST advisory sessions
• Customized GST training workshops
• Industry-specific GST guidance
• Compliance dashboards & SOPs
• Live case-based learning
• Ongoing expert support

✔ Practical, not theoretical
✔ Updated with latest GST changes
✔ Designed for real business use

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GST Advisory + Training = Long-Term Compliance Success

Businesses that invest in GST advisory and training:

• Spend less on penalties
• Face fewer notices
• Build stronger finance teams
• Scale faster with confidence

GST compliance is no longer just a statutory task—it’s a business discipline.

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Frequently Asked Questions (FAQs)

Q1. Is GST advisory required if returns are already filed?
Yes. Filing alone does not ensure correct compliance or ITC optimization.

Q2. Is GST training useful for small businesses?
Absolutely. It helps avoid costly mistakes early.

Q3. Can GST training be customized for my business?
Yes. Training can be tailored to industry and team roles.

Q4. How often should GST advisory be taken?
Ideally on an ongoing or quarterly review basis.

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Disclaimer

This article is for informational purposes only. GST laws, interpretations, and compliance requirements are subject to change based on government notifications and judicial rulings. Always consult a qualified GST professional before making compliance or tax-related decisions. Saving Mantra shall not be responsible for actions taken based on this content without professional advice.

Step-by-Step Guide for GSTR-9 Annual Return Filing

GSTR-9 is a mandatory annual GST return that consolidates all monthly and quarterly GST returns filed during a financial year.
It provides a complete summary of outward supplies, inward supplies, ITC, tax paid, and demands.

This blog explains the complete step-by-step process for GSTR-9 annual return filing, helping businesses remain compliant and audit-ready.

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What Is GSTR-9?

GSTR-9 is an annual return that summarizes:

• GSTR-1 (Sales details)
• GSTR-3B (Tax payment & ITC)
• Amendments made during the year

It ensures that yearly GST data is reconciled and declared accurately.

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Who Is Required to File GSTR-9?

GSTR-9 must be filed by:

• Regular GST taxpayers
• Businesses registered under GST during the year

Not Required to File GSTR-9:

• Composition taxpayers (file GSTR-4)
• Casual taxable persons
• Non-resident taxable persons
• Input Service Distributors (ISD)

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GSTR-9 Due Date

Return	Due Date
GSTR-9 (Annual)	31st December of next financial year

Late filing attracts penalties.

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Documents Required for GSTR-9 Filing

• Filed GSTR-1 returns
• Filed GSTR-3B returns
• GSTR-2A / GSTR-2B statements
• Books of accounts
• GST payment challans
• Credit & debit notes

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Tables Covered in GSTR-9

Table	Description
4	Outward supplies
5	Exempt & non-GST supplies
6	Input Tax Credit availed
7	ITC reversals
9	Tax paid
10–11	Amendments
12–13	ITC of previous year
18	HSN summary

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Step-by-Step Process for GSTR-9 Annual Return Filing

Step 1: Login to GST Portal

• Login using GSTIN, username, and password
• Go to Returns → Annual Return

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Step 2: Select Financial Year

• Choose the relevant financial year
• Click Prepare Online

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Step 3: Auto-Populated Data Review

• Portal auto-fetches data from:
  • GSTR-1
  • GSTR-3B
• Review all tables carefully

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Step 4: Update Missing or Correct Data

• Enter:
  • Unreported supplies
  • ITC reversals
  • HSN-wise summary
• Ensure consistency with books

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Step 5: Compute Late Fee (If Any)

• System auto-calculates late fees
• No additional tax payment allowed through GSTR-9

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Step 6: Preview GSTR-9

• Download draft GSTR-9
• Cross-check totals with annual books

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Step 7: File GSTR-9

• File using:
  • DSC (Companies & LLPs)
  • EVC (Individuals / Proprietors)

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Step 8: Download Acknowledgement

• Download ARN & filed return
• Keep for audits and departmental scrutiny

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Common Mistakes in GSTR-9 Filing

• ❌ Mismatch between GSTR-1 & GSTR-3B
• ❌ Incorrect ITC reporting
• ❌ Missing HSN summary
• ❌ Ignoring ITC reversals
• ❌ Filing without reconciliation

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Late Fee for GSTR-9

Category	Late Fee
Per Day	₹200 (₹100 CGST + ₹100 SGST)
Maximum	0.5% of turnover per Act

Timely filing avoids heavy penalties.

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Importance of GSTR-9 Filing

• Mandatory annual GST compliance
• Reduces audit & notice risk
• Improves GST compliance rating
• Ensures accurate ITC reporting
• Required for future reconciliations

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How Saving Mantra Helps with GSTR-9 Filing

Saving Mantra offers expert annual GST compliance services, including:

• GSTR-9 preparation & filing
• Yearly GST reconciliation
• ITC validation with GSTR-2B
• Error identification & correction
• GST audit & notice support

✔ Audit-ready compliance
✔ Zero mismatch approach
✔ Expert GST review

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Frequently Asked Questions (FAQs)

Q1. Is GSTR-9 mandatory for Nil turnover?
Yes, unless specifically exempted by notification.

Q2. Can GSTR-9 be revised after filing?
No. Once filed, it cannot be revised.

Q3. Can tax be paid through GSTR-9?
No. Any additional liability must be paid through DRC-03.

Q4. Is GSTR-9 required if GST registration was cancelled mid-year?
Yes, for the period registration was active.

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Disclaimer

This article is for informational purposes only. GST laws, return formats, and due dates are subject to change as per government notifications. Always verify details from the official GST portal or consult a qualified GST professional before filing returns. Saving Mantra shall not be responsible for actions taken based on this content without professional advice.

Step-by-Step Guide for GSTR-8 E-commerce Filing

GSTR-8 is a mandatory monthly GST return that must be filed by e-commerce operators who are required to collect Tax Collected at Source (TCS) under GST.

This return ensures transparency between e-commerce platforms, sellers, and the GST department.
In this blog, we explain the complete step-by-step process for GSTR-8 return filing, along with due dates, penalties, and common mistakes.

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What Is GSTR-8?

GSTR-8 is a monthly statement filed by e-commerce operators containing:

• Details of supplies made through the platform
• TCS collected on net taxable supplies
• Amendments to previous returns

The data filed in GSTR-8 reflects in the GSTR-2A and GSTR-2B of sellers.

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Who Is Required to File GSTR-8?

You must file GSTR-8 if:

• You operate an e-commerce platform
• You collect TCS under GST
• Sellers supply goods or services through your platform

Applicable to:

• Online marketplaces
• Aggregator platforms
• Digital commerce portals facilitating sales

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GSTR-8 Due Date

Return	Due Date
GSTR-8 (Monthly)	10th of the next month

Late filing leads to interest and penalties.

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Documents Required for GSTR-8 Filing

• Seller-wise supply data
• Gross and net taxable value
• TCS collected details
• GSTIN of sellers
• Previous GSTR-8 filings (if any)

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Step-by-Step Process for GSTR-8 Return Filing

Step 1: Login to GST Portal

• Visit the GST portal
• Login using:
  • GSTIN
  • Username
  • Password
  • Captcha

---

Step 2: Navigate to GSTR-8

• Go to Services → Returns → Returns Dashboard
• Select Financial Year & Month
• Click Prepare Online under GSTR-8

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Step 3: Enter TCS & Supply Details

Fill in:

• Table 3 – Details of supplies attracting TCS
• Seller-wise breakup
• Net taxable value

Ensure accuracy, as this impacts sellers’ ITC.

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Step 4: Add Amendments (If Any)

• Correct errors from previous months
• Enter revised figures carefully

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Step 5: Review Return Summary

• Verify:
  • Taxable value
  • TCS amount
  • Seller GSTINs
• Match data with internal records

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Step 6: Submit & File GSTR-8

• Click Submit
• File return using:
  • DSC or
  • EVC

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Step 7: Download Acknowledgement

• Download ARN & filed return
• Save for compliance and audit purposes

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Common Mistakes in GSTR-8 Filing

• ❌ Incorrect seller GSTIN
• ❌ Wrong net taxable value
• ❌ Missing amendment entries
• ❌ Late filing every month
• ❌ Mismatch with sellers’ data

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Late Fee & Interest for GSTR-8

Type	Amount
Late Fee	₹200 per day (₹100 CGST + ₹100 SGST)
Maximum Late Fee	₹10,000
Interest	18% per annum

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Why GSTR-8 Compliance Is Important

• Ensures correct ITC to sellers
• Avoids GST notices and penalties
• Maintains platform credibility
• Mandatory for uninterrupted operations

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How Saving Mantra Helps with GSTR-8 Filing

Saving Mantra offers complete GST compliance solutions for e-commerce operators, including:

• Monthly GSTR-8 filing
• Seller data reconciliation
• TCS calculation & validation
• Compliance dashboards & reminders
• GST notice handling

✔ Accurate seller mapping
✔ On-time filing
✔ Expert GST review

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Frequently Asked Questions (FAQs)

Q1. Is GSTR-8 mandatory every month?
Yes, even if there are no transactions, a Nil return must be filed.

Q2. Can GSTR-8 be revised?
No. Corrections can be made only through amendments in subsequent returns.

Q3. Does GSTR-8 affect sellers directly?
Yes. Data flows to sellers’ GSTR-2A / 2B.

Q4. Is ITC claimed in GSTR-8?
No. GSTR-8 is only for TCS reporting.

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Disclaimer

This article is for informational purposes only. GST laws, TCS provisions, and return filing procedures are subject to change based on government notifications. Always verify details from the official GST portal or consult a qualified GST professional before filing returns. Saving Mantra shall not be responsible for actions taken based on this content without professional advice.

Step-by-Step Guide for GSTR CMP-08 Return Filing

GSTR CMP-08 is a quarterly statement-cum-challan that must be filed by taxpayers registered under the GST Composition Scheme.
It is used to declare turnover and pay GST tax for the quarter.

This blog explains the complete step-by-step process for GSTR CMP-08 return filing, including eligibility, due dates, and common mistakes.

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What Is GSTR CMP-08?

GSTR CMP-08 is a quarterly return that includes:

• Summary of outward supplies
• Tax payable under composition scheme
• Payment of GST liability

It replaces the earlier GSTR-4 quarterly return and works as a tax payment statement.

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Who Is Required to File GSTR CMP-08?

You must file CMP-08 if:

• You are registered under GST Composition Scheme
• Turnover is within prescribed limits
• You pay GST at a fixed composition rate

Applicable to:

• Small traders
• Manufacturers
• Restaurants (not serving alcohol)
• MSMEs under composition scheme

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GSTR CMP-08 Due Date

Quarter	Due Date
Apr – Jun	18th July
Jul – Sep	18th October
Oct – Dec	18th January
Jan – Mar	18th April

Late filing attracts interest and late fees.

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Documents Required for CMP-08 Filing

• Quarterly sales turnover details
• Composition tax rate details
• Purchase records (for reference)
• GST login credentials
• Previous CMP-08 challans (if any)

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Step-by-Step Process for GSTR CMP-08 Return Filing

Step 1: Login to GST Portal

• Visit the GST portal
• Login using:
  • GSTIN
  • Username
  • Password
  • Captcha

---

Step 2: Navigate to CMP-08

• Go to Services → Returns → CMP-08
• Select Financial Year & Quarter
• Click Prepare Online

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Step 3: Enter Turnover Details

• Enter outward supplies
• Tax is auto-calculated based on:
  • Trader / Manufacturer / Restaurant rate

Ensure turnover details are accurate.

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Step 4: Review Tax Liability

• Verify:
  • CGST
  • SGST
• No ITC is allowed under composition scheme

---

Step 5: Make GST Payment

• Generate challan if required
• Pay tax via:
  • Net banking
  • Debit / Credit card
  • NEFT / RTGS
• Payment is mandatory before filing

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Step 6: Submit CMP-08

• Click Submit
• File using:
  • EVC or
  • DSC (if applicable)

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Step 7: Download Acknowledgement

• Download ARN & filed statement
• Save for compliance records

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Common Mistakes in CMP-08 Filing

• ❌ Missing quarterly due dates
• ❌ Incorrect turnover reporting
• ❌ Assuming CMP-08 replaces GSTR-4
• ❌ Filing without payment
• ❌ Claiming ITC (not allowed)

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Late Fee & Interest for CMP-08

Type	Amount
Late Fee	₹200 per day (₹100 CGST + ₹100 SGST)
Maximum Late Fee	₹5,000
Interest	18% per annum

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Annual Return Requirement (GSTR-4)

CMP-08 does not replace GSTR-4.
Composition taxpayers must also file:

• GSTR-4 (Annual Return) by 30th April

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Benefits of Composition Scheme & CMP-08

• Lower tax rates
• Simplified compliance
• Quarterly filing
• Minimal documentation

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How Saving Mantra Helps with CMP-08 Filing

Saving Mantra provides end-to-end GST composition compliance, including:

• CMP-08 quarterly filing
• Composition eligibility review
• GSTR-4 annual return filing
• Due date reminders
• GST notice handling

✔ Error-free filing
✔ On-time compliance
✔ Expert GST support

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Frequently Asked Questions (FAQs)

Q1. Is CMP-08 mandatory every quarter?
Yes, even if there is no turnover.

Q2. Can CMP-08 be revised?
No. Errors must be corrected in subsequent periods.

Q3. Is ITC allowed in CMP-08?
No. ITC is not available under the composition scheme.

Q4. What happens if CMP-08 is not filed?
Late fees, interest, and blocking of future returns may apply.

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Disclaimer

This article is for informational purposes only. GST laws, composition scheme rules, and return filing procedures are subject to change as per government notifications. Always verify details from the official GST portal or consult a qualified GST professional before filing returns. Saving Mantra shall not be responsible for decisions taken based on this content without professional advice.

Step-by-Step Guide for GSTR-3B Quarterly Filing

Taxpayers with smaller turnover can opt for quarterly GSTR-3B return filing under the QRMP (Quarterly Return Monthly Payment) Scheme.
This scheme reduces compliance burden while ensuring regular tax payments.

This blog explains the complete step-by-step process for GSTR-3B quarterly return filing, along with due dates, payment methods, and common mistakes.

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What Is GSTR-3B Quarterly Filing?

Under the QRMP Scheme:

• GSTR-1 & GSTR-3B are filed quarterly
• Tax payment is made monthly
• Designed for small and medium businesses

GSTR-3B remains a summary return covering tax liability, ITC, and payments.

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Who Is Eligible for GSTR-3B Quarterly Filing?

You can opt for quarterly filing if:

• Aggregate turnover is up to ₹5 crore
• You are a regular GST taxpayer
• Not under composition scheme

Applicable to:

• Proprietors
• Small traders
• Service providers
• MSMEs

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GSTR-3B Quarterly Due Date

Quarter	Due Date
Apr – Jun	22nd / 24th July*
Jul – Sep	22nd / 24th October
Oct – Dec	22nd / 24th January
Jan – Mar	22nd / 24th April

*Due date depends on state grouping.

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Monthly Tax Payment Under QRMP

Even though returns are quarterly, GST must be paid monthly using:

• Fixed Sum Method
• Self-Assessment Method

Payment is done through PMT-06 challan by 25th of next month.

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Documents Required for GSTR-3B Quarterly Filing

• Quarterly sales register
• Purchase register
• GSTR-2B (monthly)
• PMT-06 challans
• Credit & debit notes

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Step-by-Step Process for GSTR-3B Quarterly Return Filing

Step 1: Login to GST Portal

• Login using GSTIN, username, and password
• Go to Returns Dashboard

---

Step 2: Select Quarter for GSTR-3B

• Choose Financial Year & Quarter
• Click Prepare Online under GSTR-3B

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Step 3: Enter Outward Supply Details

Fill tables:

• Table 3.1 – Taxable, zero-rated & exempt supplies
• Ensure consistency with quarterly GSTR-1

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Step 4: Enter ITC Details

• Claim ITC strictly as per GSTR-2B
• Separate eligible & ineligible ITC
• Include RCM ITC where applicable

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Step 5: Verify Tax Liability

• Portal auto-adjusts:
  • Monthly PMT-06 payments
  • ITC balance
• Check IGST, CGST, SGST carefully

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Step 6: Offset Liability & File Return

• Offset remaining tax using cash/ITC
• Submit GSTR-3B
• File using:
  • DSC (Companies & LLPs)
  • EVC (Individuals / Proprietors)

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Step 7: Download Acknowledgement

• Download ARN & filed return
• Preserve records for audit

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Common Mistakes in Quarterly GSTR-3B

• ❌ Missing monthly PMT-06 payments
• ❌ Claiming ITC not in GSTR-2B
• ❌ Mismatch with quarterly GSTR-1
• ❌ Filing after due date
• ❌ Assuming no filing if no sales

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Late Fee & Interest for Quarterly GSTR-3B

Type	Amount
Late Fee	₹50 per day
Nil Return	₹20 per day
Interest	18% per annum
Maximum	₹10,000

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Benefits of Quarterly GSTR-3B Filing

• Reduced compliance burden
• Lower documentation effort
• Better cash flow planning
• Suitable for MSMEs

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How Saving Mantra Helps with QRMP Compliance

Saving Mantra offers complete GST QRMP compliance support, including:

• Monthly PMT-06 payment management
• Quarterly GSTR-3B & GSTR-1 filing
• ITC reconciliation with GSTR-2B
• Compliance reminders & dashboards
• GST notice handling

✔ Error-free filings
✔ Timely reminders
✔ Expert GST review

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Frequently Asked Questions (FAQs)

Q1. Is GSTR-3B mandatory under QRMP?
Yes, but it is filed quarterly instead of monthly.

Q2. Can QRMP option be changed?
Yes, at the beginning of each quarter as per GST rules.

Q3. Is Nil GSTR-3B required in quarterly filing?
Yes, even with no transactions.

Q4. What happens if PMT-06 is not paid?
Late interest applies, and return filing may get blocked.

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Disclaimer

This article is for informational purposes only. GST laws, QRMP rules, and due dates are subject to change based on government notifications. Always verify details from the official GST portal or consult a qualified GST professional before filing returns. Saving Mantra shall not be responsible for actions taken based on this content without professional advice.