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

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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

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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

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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

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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.

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

GSTR-3B is a mandatory monthly GST return that summarizes a taxpayer’s sales, purchases, tax liability, and Input Tax Credit (ITC).
Every regular GST-registered taxpayer must file GSTR-3B on time, even if there is no business activity.

This blog explains the exact step-by-step process for GSTR-3B monthly return filing, helping businesses stay compliant and avoid penalties.

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What Is GSTR-3B?

GSTR-3B is a self-declared summary return that includes:

• Outward supplies (sales)
• Inward supplies liable to reverse charge
• Eligible Input Tax Credit
• GST tax payable and payment details

It is the primary return for GST tax payment.

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Who Must File GSTR-3B Monthly?

GSTR-3B monthly filing applies to:

• Regular GST taxpayers
• Businesses with turnover above QRMP limits
• Taxpayers opting for monthly returns

Applicable to:

• Proprietorships
• Companies
• LLPs
• Traders
• Service providers

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GSTR-3B Due Date (Monthly)

Category	Due Date
Monthly Filers	20th of next month
QRMP (Monthly payment)	25th of next month

Late filing results in interest and late fees.

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Documents Required for GSTR-3B Filing

• Sales register
• Purchase register
• GSTR-1 filed data
• GSTR-2B ITC statement
• GST payment challans
• Credit & debit notes

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

Step 1: Login to GST Portal

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

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Step 2: Open GSTR-3B Return

• Go to Returns → Returns Dashboard
• Select Financial Year & Month
• Click Prepare Online

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Step 3: Enter Outward Supply Details

Fill details in:

• Table 3.1(a) – Taxable outward supplies
• Table 3.1(b) – Zero-rated supplies
• Table 3.1(c–e) – Exempt & non-GST supplies

Ensure figures match GSTR-1.

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Step 4: Enter ITC Details

• Enter ITC as per GSTR-2B
• Separate:
  • Eligible ITC
  • Ineligible ITC
• Include reverse charge ITC where applicable

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Step 5: Review Tax Liability

• System auto-calculates:
  • IGST
  • CGST
  • SGST
• Verify totals carefully

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Step 6: Offset Tax & Make Payment

• Use:
  • Electronic Credit Ledger (ITC)
  • Electronic Cash Ledger
• Generate challan if balance is insufficient
• Complete payment

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Step 7: File GSTR-3B

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

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Step 8: Download Acknowledgement

• Download ARN & filed return
• Save for records and audits

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Common Mistakes to Avoid in GSTR-3B

• ❌ Claiming ITC not appearing in GSTR-2B
• ❌ Mismatch with GSTR-1
• ❌ Incorrect reverse charge entries
• ❌ Late filing every month
• ❌ Ignoring Nil return filing

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Late Fee & Interest for GSTR-3B

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

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Importance of Timely GSTR-3B Filing

• Prevents GST notices
• Maintains ITC eligibility
• Improves compliance rating
• Avoids blocking of e-way bills

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How Saving Mantra Helps with GSTR-3B Filing

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

• Monthly GSTR-3B filing
• GSTR-1 & 2B reconciliation
• ITC eligibility checks
• Automated reminders & dashboards
• Notice handling & expert review

✔ Accurate tax computation
✔ Zero penalty approach
✔ Compliance peace of mind

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Frequently Asked Questions (FAQs)

Q1. Is GSTR-3B mandatory every month?
Yes, even if there is no business activity.

Q2. Can GSTR-3B be revised?
No. Errors must be adjusted in future returns.

Q3. Is GSTR-3B required if GSTR-1 is not filed?
Yes. GSTR-3B filing is independent and mandatory.

Q4. Should ITC be claimed as per purchase books or GSTR-2B?
ITC should be claimed strictly as per GSTR-2B.

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Disclaimer

This article is for informational purposes only. GST laws, due dates, and return filing procedures are subject to change based on government notifications. Always verify information 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.

What Is GSTR-2B? Meaning, Importance & Use

GSTR-2B is a static auto-generated GST statement that shows eligible and ineligible Input Tax Credit (ITC) available to a registered taxpayer for a specific tax period.

Introduced by the GST department to simplify ITC reconciliation, GSTR-2B plays a critical role in accurate GSTR-3B filing and helps taxpayers avoid excess ITC claims and GST notices.

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What Is GSTR-2B?

GSTR-2B is:

• A read-only statement
• Generated monthly
• Based on suppliers’ filed returns:
  • GSTR-1
  • GSTR-5
  • GSTR-6

Once generated, GSTR-2B does not change, making it a reliable base for ITC claims.

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Why Was GSTR-2B Introduced?

Earlier, GSTR-2A was dynamic and kept changing whenever suppliers filed returns.
GSTR-2B was introduced to:

• Provide a fixed ITC snapshot
• Reduce reconciliation confusion
• Align ITC with Section 16 of CGST Act
• Improve accuracy in GSTR-3B

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What Details Are Available in GSTR-2B?

GSTR-2B includes:

• Supplier GSTIN & name
• Invoice number & date
• Invoice value
• Tax amounts (IGST, CGST, SGST)
• ITC eligibility status
• Reverse charge applicability
• Import of goods & services data

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Eligible vs Ineligible ITC in GSTR-2B

Eligible ITC

• Valid tax invoices
• Supplier has filed returns
• Goods/services received
• Tax paid to government

Ineligible ITC

• Blocked credit (Section 17(5))
• Supplier return not filed
• Invalid GSTIN
• RCM liabilities

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GSTR-2B vs GSTR-2A (Key Differences)

Basis	GSTR-2A	GSTR-2B
Nature	Dynamic	Static
Changes	Continuous	No changes
Use	Reference	ITC claim basis
Recommended For	Tracking	GSTR-3B filing

👉 GSTR-2B is preferred for ITC claims.

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When Is GSTR-2B Generated?

• Generated on 14th of every month
• Covers invoices filed by suppliers up to the previous month
• Used for current month GSTR-3B

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How to Download GSTR-2B?

Step-by-Step Process:

1. Login to GST Portal
2. Go to Returns → GSTR-2B
3. Select month
4. Download PDF / Excel / JSON
5. Reconcile with purchase register

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Importance of GSTR-2B for Businesses

• Prevents excess ITC claims
• Reduces GST notices
• Improves compliance accuracy
• Simplifies audits
• Mandatory for large & small taxpayers

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Common Mistakes Related to GSTR-2B

• ❌ Claiming ITC not appearing in 2B
• ❌ Ignoring ineligible ITC section
• ❌ Not reconciling monthly
• ❌ Depending only on purchase books

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How Saving Mantra Helps with GSTR-2B Reconciliation

Saving Mantra offers expert GST compliance solutions, including:

• GSTR-2B reconciliation
• ITC eligibility analysis
• GSTR-3B alignment
• Vendor mismatch resolution
• Automated GST dashboards

✔ Accurate ITC
✔ Reduced GST notices
✔ Expert compliance support

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Frequently Asked Questions (FAQs)

Q1. Is GSTR-2B mandatory for ITC claims?
Yes. ITC should be claimed as per GSTR-2B.

Q2. Can ITC be claimed if not in GSTR-2B?
No. ITC not reflected in GSTR-2B should not be claimed.

Q3. Does GSTR-2B change later?
No. It is a static statement.

Q4. Is GSTR-2B available for quarterly filers?
Yes. It is generated monthly for all taxpayers.

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Disclaimer

This article is for informational purposes only. GST laws, rules, and interpretations are subject to change based on government notifications and judicial decisions. Always verify information from the official GST portal or consult a qualified GST professional before making compliance decisions. Saving Mantra shall not be responsible for actions taken based on this content without professional consultation.

Step-by-Step Guide for GSTR-1 Filing Below ₹1.5 Cr

If your annual turnover is below ₹1.5 crore, you are eligible to file GSTR-1 on a quarterly basis instead of monthly.
GSTR-1 is a crucial GST return that reports outward supplies (sales) made during the period.

This blog explains the exact step-by-step process for GSTR-1 return filing for taxpayers below ₹1.5 crore, including due dates, data preparation, and filing tips.

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What Is GSTR-1?

GSTR-1 is a GST return used to declare:

• B2B sales
• B2C sales
• Debit & credit notes
• Export invoices (if any)

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

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Who Can File GSTR-1 Quarterly?

You can file GSTR-1 quarterly if:

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

Applicable to:

• Proprietors
• Small businesses
• Traders
• Service providers
• MSMEs

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GSTR-1 Due Date (Below ₹1.5 Cr)

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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Documents Required for GSTR-1 Filing

• Sales invoices (B2B & B2C)
• Debit & credit notes
• GSTIN of customers (for B2B)
• HSN/SAC details
• Accounting or billing software data

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Step-by-Step Process for GSTR-1 Filing (Below ₹1.5 Cr)

Step 1: Login to GST Portal

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

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Step 2: Select GSTR-1 Return

• Go to Returns → Returns Dashboard
• Select Financial Year & Quarter
• Click Prepare Online / Prepare Offline

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Step 3: Enter Outward Supply Details

Fill details in relevant tables:

• Table 4 – B2B invoices
• Table 5 – B2C (Large)
• Table 7 – B2C (Others)
• Table 9B – Credit/Debit Notes

Ensure invoice values and GST rates are accurate.

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Step 4: Review Summary

• Check auto-generated summary
• Match sales data with books
• 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 audit and compliance records

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Common Mistakes to Avoid

• ❌ Wrong GSTIN of customer
• ❌ Duplicate invoices
• ❌ Mismatch with GSTR-3B
• ❌ Incorrect tax rates
• ❌ Missing credit notes

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Late Fee for GSTR-1

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

Timely filing avoids unnecessary costs.

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How Saving Mantra Helps with GSTR-1 Filing

Saving Mantra offers end-to-end GST compliance solutions, including:

• Quarterly GSTR-1 filing
• Invoice reconciliation
• Error correction
• GSTR-1 vs GSTR-3B matching
• Compliance reminders & dashboards

✔ Accurate filings
✔ Zero penalty support
✔ Expert GST review

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Frequently Asked Questions (FAQs)

Q1. Is quarterly GSTR-1 mandatory below ₹1.5 crore?
Yes, eligible taxpayers can opt for quarterly filing.

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

Q3. Is GSTR-1 mandatory even if there is no sale?
Yes, a Nil GSTR-1 must be filed.

Q4. Can GSTR-1 be revised?
No, errors must be corrected in the next return period.

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Disclaimer

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

Step-by-Step Guide for Bonus Return Filing

Bonus Return filing is a mandatory annual labour compliance under the Payment of Bonus Act, 1965 for applicable employers in India.
Every eligible establishment must submit a Bonus Return after payment of bonus to employees for the financial year.

This guide explains the complete step-by-step process for Bonus Return filing, including applicability, due dates, required forms, and penalties.

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What Is Bonus Return?

Bonus Return is an annual statement filed by employers detailing:

• Number of employees eligible for bonus
• Bonus amount payable and paid
• Set-on and set-off details
• Compliance under the Payment of Bonus Act

It ensures transparency and statutory compliance with labour authorities.

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Applicability of Bonus Return

Bonus Return filing is mandatory if:

• The establishment employs 20 or more employees
• Employees earn up to ₹21,000 per month
• Bonus is paid during the financial year

Applicable to:

• Companies
• LLPs
• Partnership firms
• Factories
• Shops & Establishments

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Bonus Return Due Date

Return Type	Due Date
Annual Bonus Return	Within 30 days from bonus payment
Common Practice	On or before 30th November

Due dates may vary slightly by state.

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Forms Used for Bonus Return Filing

• Form A – Computation of allocable surplus
• Form B – Set-on and set-off details
• Form C – Bonus paid to employees
• Form D – Annual Bonus Return (commonly required)

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Step-by-Step Process for Bonus Return Filing

Step 1: Confirm Bonus Applicability

Verify:

• Employee strength
• Salary eligibility
• Minimum 8.33% bonus paid

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Step 2: Prepare Bonus Registers

Maintain:

• Attendance register
• Salary & wage register
• Bonus calculation sheet
• Employee-wise bonus payment data

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Step 3: Fill Prescribed Bonus Forms

Prepare:

• Form A, B, C (calculations)
• Form D (annual return)

Ensure figures match payroll records.

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Step 4: Login to Labour Compliance Portal

• Visit state Labour Department portal
• Login using establishment credentials

(Some states allow physical filing.)

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Step 5: Upload Bonus Return

• Select Bonus Return
• Enter establishment and FY details
• Upload filled forms
• Submit return

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Step 6: Download Acknowledgement

• Save submission receipt
• Preserve documents for audit and inspection

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Common Mistakes in Bonus Return Filing

• ❌ Incorrect employee count
• ❌ Salary eligibility mismatch
• ❌ Bonus percentage errors
• ❌ Delay after bonus payment
• ❌ Missing registers during inspection

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Penalty for Non-Filing or Late Filing

Non-Compliance	Penalty
Late Filing	Monetary fine
False Information	Prosecution
Non-Payment of Bonus	Imprisonment up to 6 months

Strict compliance is strongly recommended.

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Who Is Exempt from Bonus Act?

• Employees earning above ₹21,000/month
• Newly set-up establishments (first 5 years, subject to profit)
• Certain government organizations

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How Saving Mantra Helps in Bonus Compliance

Saving Mantra provides complete labour law compliance management, including:

• Bonus eligibility assessment
• Bonus calculation & registers
• Bonus Return filing
• Audit-ready documentation
• Labour inspection support

✔ 100% compliance
✔ Automated checklists
✔ Expert-reviewed filings

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Frequently Asked Questions (FAQs)

Q1. Is Bonus Return mandatory every year?
Yes, if bonus is applicable and paid during the year.

Q2. Can Bonus Return be filed without paying bonus?
No. Payment of bonus is mandatory if applicable.

Q3. Is Bonus Return applicable to small businesses?
Only if employee count reaches the prescribed limit.

Q4. Can Bonus Return be revised?
Yes, subject to labour department rules.

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Disclaimer

This article is for informational purposes only. Labour laws, forms, and filing procedures may vary by state and are subject to amendments. Always consult a qualified labour law professional or the official labour department portal before filing. Saving Mantra shall not be liable for actions taken based on this content without professional consultation.

Step-by-Step Guide for PTRC Yearly Return Filing

PTRC (Professional Tax Registration Certificate) is mandatory for employers who deduct Professional Tax from employees’ salaries.
Every registered employer must file PTRC yearly returns and pay the deducted tax to the government within the prescribed timelines.

This guide explains the complete step-by-step process for PTRC yearly return filing, covering due dates, return format, payment, and compliance tips.

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What Is PTRC?

PTRC applies to:

• Companies
• LLPs
• Partnership firms
• Proprietorships with employees
• Trusts & NGOs employing staff

👉 PTRC is different from PTEC, which applies to business owners and professionals themselves.

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PTRC Yearly Return Due Date

Employer Type	Due Date
Monthly Filers	31st March
Quarterly Filers	31st March
Yearly Summary	Along with March payment

Late filing attracts interest and penalties.

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Documents Required for PTRC Yearly Return

• PTRC Registration Certificate
• Employee salary register
• Monthly Professional Tax deduction details
• Challan payment receipts
• Employee count & salary slabs

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Step-by-Step Process for PTRC Yearly Return Filing

Step 1: Login to Professional Tax Portal

• Visit the state Professional Tax portal
• Login using:
  • PTRC Registration Number
  • Password
  • Captcha

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Step 2: Select PTRC Return Filing Option

• Navigate to Returns → PTRC Return
• Select Financial Year
• Choose filing type (monthly / quarterly)

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Step 3: Enter Employee & Salary Details

Fill in:

• Number of employees
• Salary slab-wise breakup
• Professional tax deducted per month

Ensure accuracy to avoid notices.

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Step 4: Verify Tax Liability

• System auto-calculates total tax payable
• Compare with challans already paid
• Any shortfall must be paid immediately

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Step 5: Submit PTRC Return

• Review all entered details
• Submit return online
• Acknowledgement number is generated

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Step 6: Download Return Acknowledgement

• Download filed return PDF
• Save acknowledgement & challans for records

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Common PTRC Filing Mistakes

• ❌ Wrong employee count
• ❌ Salary slab mismatch
• ❌ Missing challan entries
• ❌ Late filing of March return
• ❌ Confusing PTRC with PTEC

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Penalty for Late PTRC Return Filing

Type	Penalty
Late Filing Fee	₹1,000 – ₹5,000
Interest	1.25% per month
Department Notice	Possible

Regular compliance avoids legal and financial risk.

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Who Must File PTRC Yearly Return?

• Employers with even one employee
• Salary exceeding professional tax threshold
• New employers after registration

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How Saving Mantra Supports PTRC Compliance

Saving Mantra offers complete Professional Tax compliance solutions, including:

• PTRC Registration
• Monthly / Quarterly Return Filing
• Yearly Return Reconciliation
• Payment & Challan Management
• Notice Handling & Audit Support

✔ Automated reminders
✔ Error-free filings
✔ Expert compliance review

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Frequently Asked Questions (FAQs)

Q1. Is PTRC yearly return mandatory?
Yes. Employers must file returns even if there are no changes in employee count.

Q2. Can PTRC return be revised?
Yes, revised returns can be filed subject to portal availability and rules.

Q3. What if no employees worked for some months?
Nil returns must still be filed.

Q4. Is PTRC required without salary payments?
Yes, if registration exists, compliance continues until surrender.

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Disclaimer

This article is intended for informational purposes only. Professional Tax rules, return formats, and due dates may vary by state and are subject to change. Always verify details with the official government portal or consult a qualified tax professional. Saving Mantra shall not be responsible for decisions taken based on this content without professional advice.

Step-by-Step Guide for PTEC Yearly Payment

Professional Tax Enrollment Certificate (PTEC) is mandatory for professionals, business owners, directors, partners, freelancers, and self-employed individuals in many Indian states.
If you are enrolled under PTEC, you must pay Professional Tax yearly to avoid penalties, interest, and compliance issues.

This guide explains the exact step-by-step process for PTEC yearly payment, including due dates, challan generation, and online payment.

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What Is PTEC?

PTEC (Professional Tax Enrollment Certificate) applies to:

• Business owners
• Proprietors
• Partners & Directors
• Freelancers & Consultants
• Professionals like doctors, CAs, architects

👉 PTEC is different from PTRC, which applies to employers deducting tax from employees.

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PTEC Yearly Payment Amount

In most states (including Maharashtra):

• ₹2,500 per year
• Paid once annually
• Payment covers April to March

Some states may have exemptions or different slabs.

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PTEC Payment Due Date

Category	Due Date
Existing PTEC Holders	On or before 30th June
New Registration	Within 30 days of enrollment

Late payment attracts interest and penalty.

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Step-by-Step Process for PTEC Yearly Payment

Step 1: Login to Professional Tax Portal

• Visit your state’s Professional Tax / GST portal
• Login using:
  • User ID
  • Password
  • Captcha

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Step 2: Select PTEC Payment Option

• Go to Returns / Payment / Challan
• Select PTEC – Enrollment Tax
• Choose Financial Year (e.g., 2025–26)

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Step 3: Generate PTEC Challan

• System auto-calculates tax amount
• Verify:
  • Enrollment number
  • Name
  • Period
  • Amount (₹2,500)

Click Generate Challan

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Step 4: Make Online Payment

Choose payment mode:

• Net Banking
• Debit Card
• Credit Card
• NEFT / RTGS (if enabled)

Complete the payment successfully.

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Step 5: Download Payment Receipt

• Download Challan Receipt
• Save PDF for:
  • Audit
  • Compliance proof
  • Future reference

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Common Mistakes to Avoid

• ❌ Missing the due date
• ❌ Selecting wrong financial year
• ❌ Confusing PTEC with PTRC
• ❌ Not saving payment receipt
• ❌ Using incorrect enrollment number

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Penalty for Late PTEC Payment

Type	Impact
Late Fee	₹1,000 – ₹5,000
Interest	Up to 1.25% per month
Legal Notice	Possible

Timely payment avoids unnecessary compliance risks.

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Who Is Exempt from PTEC?

• Senior citizens (varies by state)
• Persons with permanent disability
• Certain women entrepreneurs (state-specific)

Always verify exemption rules before skipping payment.

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How Saving Mantra Helps You

Saving Mantra provides end-to-end Professional Tax compliance, including:

• PTEC Registration
• Yearly PTEC Payment
• PTRC Filing
• Notice Handling
• Compliance Dashboard & Reminders

✔ No missed deadlines
✔ 100% online process
✔ Expert support

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Frequently Asked Questions (FAQs)

Q1. Is PTEC mandatory every year?
Yes, once enrolled, yearly payment is mandatory until surrender.

Q2. Can I pay PTEC after due date?
Yes, but penalty and interest will apply.

Q3. Is PTEC required if there are no employees?
Yes. PTEC applies to the individual/business owner, not employees.

Q4. Can PTEC be surrendered?
Yes, if business is closed or profession discontinued.

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Disclaimer

This article is for informational purposes only. Professional Tax laws, rates, and exemptions may vary by state and are subject to change. Always consult a qualified tax professional or official government portal before making compliance decisions. Saving Mantra is not responsible for actions taken based on this content without professional consultation.