GST Returns 2025: File GSTR-1, 3B, 2B | QRMP & ITC

Filing GSTR-3B after the due date can lead to: Late fees Interest liability System-generated interest in the portal Possible compliance consequences From January 2026 tax period onwards, GSTN has introduced important changes in the way interest is calculated in GSTR-3B. In this guide, we explain everything in simple language with practical examples. 1️⃣ Due Date of GSTR-3B (Important) For Regular Taxpayers: GSTR-3B Due Date = 20th of the next month Example: January return → Due on 20th February February return → Due on 20th March For QRMP Taxpayers: Quarterly return filing Due Date = 22nd or 24th of the month following the quarter (based on state grouping) Important: Even if there is no business activity, NIL GSTR-3B must be filed. 2️⃣ What Happens If GSTR-3B Is Filed Late? Two Separate Liabilities Apply: A. Late Fee B. Interest Late Fee = Fixed daily penalty Interest = Calculated on unpaid tax amount 3️⃣ GSTR-3B Late Fees (Curren...

GST TDS & TCS Refunds (2025): Latest Updates, Eligibility & Step-by-Step Filing Guide Updated: November 2025  |  Covers: Refund of TDS (Sec. 51) / TCS (Sec. 52) credited to Electronic Cash Ledger, latest portal advisories, documentation, mistakes to avoid, and FAQs. What’s New (2025) – Quick Highlights No time limit applies to refund of excess balance in the Electronic Cash Ledger (ECL) , which includes TDS/TCS credits received by the deductee/collectee. (Clarified by CBIC; see references.) Portal stability & negative-balance handling: GSTN rolled out back-end updates in Aug 2025 to reduce “negative minor head” issues that sometimes blocked refunds or offsets. If you faced this earlier, retry after reconciling minor heads (Tax/Interest/Fee/Penalty). (See references.) Smoother cash-ledger refunds: The category “Refund of Excess Balance in Electronic Cash Ledger” remains the fastest route for claiming TDS/TCS amounts sitting in the ECL after you’ve d...

GST Updates – November 2025: What Changed & How to Comply Effective month: November 2025  |  Audience: MSMEs, exporters, service providers, distributors & accountants Slide 1 – Executive Summary (Read This First) Provisional refunds @ 90% for eligible export/IDS claims using risk-based processing. Simplified Registration (optional) for low-risk / low-liability taxpayers with quick auto-approval. Intermediary services – place of supply shift to recipient location (impacting export status). Post-sale discounts : cleaner credit-note + ITC reversal mechanics; fewer disputes. Rate / exemption tweaks (salons & wellness, small hotels, biomedical waste, certain insurance, etc.). Slide 2 – Provisional Refunds (90%) for Exports & IDS What’s new: System risk-score drives 90% provisional sanction for eligible refunds; some categories may be notified as ineligible. How to file (Step-by-Step) On the GST portal, file refund under Zero-Rat...

GST Updates — October 2025 (India) Everything that changed this month: User-generated GSTR-2B via IMS , credit-note sequencing , IMS upgrades , 90% provisional refunds , rate recap & collections — with steps to implement. Effective 1 Oct 2025 GSTR-2B • IMS • Credit notes Refunds & Rates Action checklists 1) GSTR-2B is now user-generated through IMS (no longer purely auto) From Oct 2025, recipients must Accept / Reject / Pend invoices/notes in IMS ; then click Generate GSTR-2B . Only accepted (or deemed accepted) items flow into 2B → 3B ITC tables. See GSTN advisory on IMS & upgrades. GSTN PDF ; A2ZTaxCorp . Open IMS: GST Portal → Services → Returns → Invoice Management System (IMS) . Filter & review: Scan supplier-uploaded B2B invoices/CNs/DNs for the period. Take actions: Accept if correct; Reject with remark; Pend if awaiting clarification. ...

GST Amnesty 2025 — Who’s Eligible, Due Dates, Simple Filing Flow Skimmable one-pager: eligibility, periods/forms, fee relief basics, and a 7-step filing flow. Section 128A (non-fraud Sec.73, FY 2017-18 to 2019-20) Window closed: Pay by 31 Mar 2025; Apply by 30 Jun 2025 Forms: SPL-01/02, SPL-03, SPL-05/06 TL;DR: The 2024–25 amnesty (Section 128A) waived interest/penalty in eligible non-fraud cases if principal tax was paid by 31-Mar-2025 and the waiver application (SPL-01/02) was filed by 30-Jun-2025 . The window is now closed; keep proofs and reconcile books.