Which mistakes show up in a GST return?
A GST return goes wrong when it is filed late, when GSTR-1 and GSTR-3B do not report the same supplies, or when credit is claimed that GSTR-2B or section 17(5) does not allow. The due dates are on the GST return page.
What happens if the return is late?
Section 47 sets a late fee, and notifications have capped it. A nil return is capped at ₹500. A return with supplies is capped at ₹2,000, ₹5,000, or ₹10,000 according to the preceding year’s turnover. Interest under section 50 is charged separately on tax paid after the due date.
Filing on the last evening is not the mistake. Filing after the date, or paying the tax in a later month, is.
Where do GSTR-1 and GSTR-3B diverge?
The two forms are not copies of each other, and they still have to tell the same story.
- GSTR-1 lists outward supplies. GSTR-3B is the summary on which tax is paid. A sale in one and not the other is a mismatch.
- A credit note or an amendment left in one form changes the tax the other form should pay.
- The HSN or the rate on the invoice has to be the rate in both returns. A wrong rate is not corrected by filing on time.
Which credit and invoice errors get rejected?
Credit is taken from GSTR-2B, on the tests on the input tax credit page. An invoice that the supplier has not reported does not become credit because the buyer holds a PDF.
Section 17(5) blocks credit on some purchases even when the invoice is in GSTR-2B. The usual blocks are a motor vehicle for personal use, food and catering, and a works contract for immovable property. Those amounts stay in the expense. They are not typed into the credit table.
An invoice also fails when the GSTIN, the place of supply, or the invoice number does not match the supplier’s GSTR-1. The buyer’s books are reconciled to 2B before GSTR-3B is filed, not after a notice.
What is missed when nothing was sold?
A registered person with no outward supply and no tax still files the return for that period. Skipping a nil month is a late return, not a month outside the law.
The other quiet error is the wrong form. A composition dealer does not file GSTR-3B. The forms are CMP-08 and GSTR-4, on the composition scheme page. A change of address, a new signatory, or a cancelled registration is a separate amendment. It is not corrected inside the return.
Frequently asked questions
Four questions cover a nil period, interest, blocked credit, and the composition return.
Is a nil month exempt from filing?
No. A registered person files the return for that period even when outward supplies and tax are zero. A nil GSTR-3B is still a GSTR-3B.
Does the late fee replace interest?
No. Section 47 is the late fee for the return. Section 50 charges interest on tax paid after the due date. Both can apply to the same month.
Can credit be claimed because it is on the invoice?
No. The invoice has to appear in GSTR-2B, and the credit must not be blocked under section 17(5). A purchase that fails either test is not claimed in GSTR-3B.
Does a composition dealer file GSTR-3B?
No. Filing GSTR-3B on a composition GSTIN is the wrong return. The composition forms are CMP-08 each quarter and GSTR-4 once a year.
Sources
The late fee is section 47. Interest on late tax is section 50. Blocked credit is section 17(5).