How to File GST Quarterly Return & Check Status Online?

What is GST Quarterly Return?

GST quarterly return is a document that contains the details of all the sales and purchases made by a GST-registered taxpayer in a quarter. It is filed along with the monthly tax payment through a challan. The GST quarterly return can be opted by taxpayers whose sum total turnover is up to ₹5 crore in the current or preceding financial year. The GST quarterly return consists of two forms: GSTR-1 and GSTR-3B. GSTR-1 reports the outward supplies of goods and services, while GSTR-3B reports the summary of the tax liability and input tax credit claimed. The GST quarterly return also has an optional feature called Invoice Furnishing Facility (IFF), which allows taxpayers to declare their B2B invoices for the first two months of the quarter. This helps recipient taxpayers avail of the input tax credit in the same month.

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How to Opt for Quarterly GSTR-3B Filing

To file GSTR-3B quarterly, registered persons must select this option on the GST portal. The window to do this opens on the first day of the second month of the preceding quarter and closes on the last day of the first month of the target quarter.

For Example, to file quarterly for July-September 2024, the option must be selected between May 1st, 2024, and July 31st, 2024.

Once chosen, quarterly filing continues for all future tax periods unless:

• Ineligibility: The taxpayer becomes ineligible (e.g., aggregate turnover exceeds ₹5 crore in a quarter). In this case, monthly GSTR-3B filing resumes from the following quarter.
• Outstanding Returns: Any due returns on the date of opting for quarterly filing must be submitted first. For example, if someone opts for quarterly filing on March 1st, 2024, they must first file their January 2024 GSTR-3B.

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What are the due dates for filing quarterly GSTR-3B

Here's the list of states and union territories, along with their respective due dates for filing the quarterly GSTR-3B return under the QRMP scheme:

Due Date: 22nd of the month following the quarter

• Chhattisgarh
• Madhya Pradesh
• Gujarat
• Maharashtra
• Karnataka
• Goa
• Kerala
• Tamil Nadu
• Telangana
• Andhra Pradesh
• Union Territories: Daman and Diu, Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep

Due Date: 24th of the month following the quarter

• Himachal Pradesh
• Punjab
• Uttarakhand
• Haryana
• Rajasthan
• Uttar Pradesh
• Bihar
• Sikkim
• Arunachal Pradesh
• Nagaland
• Manipur
• Mizoram
• Tripura
• Meghalaya
• Assam
• West Bengal
• Jharkhand
• Odisha
• Union Territories: Jammu and Kashmir, Ladakh, Chandigarh, Delhi.

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Step-by-Step Guide to Filing GST Quarterly Returns

Follow the below steps to file GST Quarterly Returns:

Login into the GST portal

• Visit the GST Portal and enter your username and password.
• Click on 'Login' and then select 'Services' from the dashboard.
• Under 'Services,' click on 'Returns' and then 'Returns Dashboard.'
• Choose the fiscal (financial) year and the quarter for which you want to file the return and click on 'Search.'

Choose the appropriate return form

• Depending on your turnover and type of business, you need to choose the right return form for filing GST quarterly returns.
• If your turnover is up to ₹5 crore and you have opted for the QRMP scheme, you need to file GSTR-3B on a quarterly basis and pay tax every month using PMT-06.
• If your turnover is more than ₹5 crore or you have not opted for the QRMP scheme, you need to file GSTR-3B and GSTR-1 on a monthly basis.
• You can also use the Invoice Furnishing Facility (IFF) to report your B2B invoices on a monthly basis if you are under the QRMP scheme.
• To choose the appropriate return form, click on the tile that shows the name and due date of the return form.

Fill in the necessary details:

After choosing the return form, you need to fill out the necessary details in the various sections or tables of the form. The details may vary depending on the return form, but generally, you need to provide the following information:

• Invoice details: You need to report the details of your outward supplies, such as invoice number, date, value, GST rate, taxable value, etc. You can also upload the details using JSON or Excel files.
• Input tax credit details: You need to report the details of your inward supplies, such as the GSTIN of the supplier, invoice number, date, value, GST rate, eligible ITC, etc. You can also claim ITC on imports, reverse charges, and other sources.
• Other relevant information: You need to report the details of any amendments, advances, adjustments, or corrections in your supplies or ITC. You also need to report the details of any interest, late fee, or penalty payable or paid.

Verification and submission of the return

• After filling out the details, you need to verify the accuracy and wholeness of the information provided in the return form.
• You can use the 'Preview' option to download the draft summary of the return form in PDF format and check for any errors or discrepancies.
• You can also use the 'Compute Liabilities' option to calculate the net tax liability or refund arising from the return form.
• Once you are satisfied with the information, you need to submit the return form using the 'Submit' button. This will freeze the data, and no changes can be made after submission.
• You also need to sign the return form using a DSC (digital signature certificate) or an Aadhaar-based electronic verification code (EVC).

Acknowledgment and confirmation

• After signing the return form, you will receive a confirmation message on your email address and mobile number.
• You will also receive an acknowledgment message on the GST portal with the ARN (Acknowledgment Reference Number) of the return form.
• You can track the status of your return form using the ARN or the 'Track Return Status' option under 'Services.'
• You can also download the summary of the return form in PDF format using the 'Download' option.

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How to furnish details of outward supplies

Taxpayers using the Quarterly Return Filing and Monthly Payment (QRMP) scheme can use the Invoice Furnishing Facility (IFF) to upload invoices monthly, even though they file GSTR-1 quarterly. Here's what you need to know about using the IFF:

• It's only available for the first two months of a quarter.
• Invoices for the last month of the quarter must be uploaded directly in the GSTR-1 return.
• Invoices uploaded via IFF do not need to be re-uploaded in GSTR-1.
• You can upload B2B invoice details (both inter-state and intra-state sales) along with any related debit and credit notes.
• The maximum value of invoices that can be uploaded per month is ₹50 lakh.
• Uploaded IFF details will appear in the recipient's GSTR-2A, GSTR-2B, GSTR-4A, or GSTR-6A, as applicable.
• The IFF became effective on January 1, 2021.

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