What is GST Returns in India: Due Dates, Late Fees, and How to File Hassle-Free

Table of Contents:

– Introduction
– What is a GST Return?
– Who Needs to File GST Returns?
– Types of GST Returns and Due Dates
– Upcoming Due Dates for GST Returns
– Consequences of Late Filing or Non-Filing
– How to File GST Returns Online
– Tips for Hassle-Free GST Return Filing
– Frequently Asked Questions
– Conclusion


Filing GST returns in India can seem complicated and stressful for many businesses in India. However, it is a mandatory compliance that cannot be ignored. Failing to file your GST returns on time can lead to heavy late fees, penalties, and even imprisonment in severe cases.

This comprehensive guide will make GST return filing easy to understand and comply with. It covers everything you need to know, from due dates to the process of filing online. Follow our tips and expert advice for hassle-free GST compliance.

What is a GST Return in India?

A GST return is a document containing details of your business’ sales, purchases, input tax credit, and GST paid for a specific tax period. There are various types of returns prescribed under GST, with different due dates based on your business type. These returns have to be filed online on the Government’s GST portal.

The purpose of a GST return is to:

– Report your outward and inward supplies, tax liability, and ITC claimed
– Pay due GST to the government
– Claim refunds of excess GST paid
– Reconcile books of accounts with GST returns

Who Needs to File GST Returns in India?

If you are a GST registered business in India exceeding the threshold limit, you are required to file GST returns periodically. This includes:

– Regular businesses with >Rs. 5 crore aggregate turnover – Monthly and Annual Return
– Small businesses between Rs. 1.5 – 5 crore turnover – Quarterly Return under QRMP Scheme
– Businesses with <Rs. 1.5 crore turnover – Quarterly Return and Annual Return
– E-commerce operators, casual taxable persons, Input Service Distributors
– Composition scheme businesses – Quarterly Return

The frequency of returns is typically monthly or quarterly based on your aggregate annual turnover. Even if you have zero transactions, nil returns must be filed. Non-filing can lead to your GST registration being canceled.

Types of GST Returns and Due Dates

There are various types of GST returns prescribed under the law. The key ones include:

Monthly Returns:

– GSTR-1 – Due 11th of next month – Outward supplies
– GSTR-3B – Due 20th of next month – Summary return with tax payment
– GSTR-5 – Due 20th of next month – Return for non-resident taxable person
– GSTR-6 – Due 13th of next month – Return for Input Service Distributor
– GSTR-7 – Due 10th of next month – Return for Tax Deducted at Source
– GSTR-8 – Due 10th of next month – Return for e-commerce operators

Quarterly Returns:

– GSTR-1 – Due 13th of month after quarter – Outward supplies (for QRMP scheme taxpayers)
– GSTR-3B – Due 22nd/24th of month after quarter – Summary return (for QRMP scheme taxpayers)
– CMP-08 – Due 18th of month after quarter – Return for composition taxpayers

Annual Returns:

– GSTR-9 – Due 31st Dec of next financial year – Annual return for regular taxpayers
– GSTR-9A – Due 31st Dec of next financial year – Annual return for composition taxpayers
– GSTR-9C – Due 31st Dec of next financial year – Reconciliation statement (for >Rs. 5 crore turnover)

Other Returns:

– GSTR-4 – Due 30th April – Return for composition taxpayers
– GSTR-5A – Due 20th of next month – Return for OIDAR service providers
– GSTR-10 – Within 3 months of cancellation – Final return
– GSTR-11 – Due 28th of month – Return for UIN entities

The exact due dates keep getting extended by notifications, so do refer to the GST portal for updated dates.

Upcoming Due Dates for GST Returns

Here are some key upcoming due dates for GST returns in 2023:

– GSTR-3B for May 2023 – Due 20th June
– GSTR-1 for Apr-Jun 2023 (QRMP scheme taxpayers) – Due 13th July
– GSTR-7 for June 2023 – Due 10th July
– GSTR-3B for Apr-Jun 2023 (QRMP scheme taxpayers) – Due 22nd/24th July
– GSTR-3B for June 2023 – Due 20th July
– GSTR-1 for June 2023 – Due 11th July

Set calendar reminders for due dates to prevent delays and penalties. You can also authorize experts like [Filingwala] to file on your behalf and avoid missing deadlines.

Consequences of Late Filing or Non-Filing

Late filing or non-filing of GST returns attracts the following consequences:

– Interest @18% per annum on late tax payment
– Late fee up to Rs. 5000 (Rs. 10,000 for over Rs. 5 crore turnover)
– Loss of input tax credit
– Scrutiny and tax assessments
– Cancellation of GST registration
– Prosecution in severe cases

Hence, it is critical for businesses to comply and file returns on time, either in-house or through an expert like Filingwala.

How to File GST Returns Online in India?

Follow these steps to file your GST returns smoothly online:

1. Collect documents like invoices, bank statements, previous returns, etc.

2. Log in to the Government GST Portal using your login credentials.

3. Go to Services > Returns > Returns Dashboard.

4. Select the tax period and return form (GSTR-1, 3B etc.)

5. Ensure your business details are updated in the return.

6. Input invoice-wise outward supplies, inward supplies, and ITC claimed.

7. Preview the drafted return and ensure no errors.

8. Submit the return along with tax payment (for GSTR-3B).

9. Download confirmation and save for records.

Alternatively, you can use the GST software by [Filingwala] for an easier filing experience.

Tips for Hassle-Free GST Return Filing

Follow these expert tips to sail through GST return filing every time:

– Maintain detailed records of your sales, purchases, invoices, payments, and inventory for easy return filing.

– Reconcile your books of accounts before filing returns to avoid data mismatches.

– Save invoices and files systematically to quickly retrieve when required.

– Track due dates and set reminders to prevent delayed filing.

– Ensure all business details are updated on the GST portal before filing.

– Preview returns thoroughly and correct errors to avoid rejection.

– Opt for [GST compliance services] like Filingwala to stay stress-free.

– Save acknowledgment of returns filed for future reference.

Frequently Asked Questions

Q. What if I miss the GST return due date?

A. You can still file returns up to the 20th of the next month along with late fees.

Q. How do I revise a filed GSTR-1 return?
A. You can revise GSTR-1 of a particular month in the next GSTR-1 return.

Q. Is it mandatory to file nil returns?
A. Yes, even if you have zero turnover, you must file nil returns to comply.

Q. Do I have to link my bank account while filing GSTR-3B?
A. Yes, you need to link your bank account and pay taxes while filing GSTR-3B.

Q. What is the maximum late fee under GST?
A. For large businesses, it is Rs. 10,000 (Rs. 5000 CGST + Rs. 5000 SGST).


Filing accurate GST returns on time should be a top priority to avoid heavy penalties. Businesses can ease GST compliance by maintaining thorough records, monitoring due dates, and seeking expert assistance.

Use this guide on due dates, returns, online filing process, and tips to get your GST compliance in order. Stay updated on the latest changes to the GST law. Partner with a trusted GST Suvidha Provider like [Filingwala] for assistance.

File your GST returns on time, every time! Effective compliance will help your business stay

GST Impact on Swiggy, Zomato and India’s Restaurant Industry – Food Aggregators Detailed Analysis

At Filingwala.com we beleive that the advent of food delivery platforms like Swiggy and Zomato has transformed the restaurant industry in India. From small roadside eateries to posh fine-dining establishments, every restaurant today relies on food aggregators for increased orders and revenue.

But while Zomato and Swiggy have been a boon for both restaurants and customers, they’ve also created some confusion around the applicability of GST. Filingwala.com experts have created this in-depth article, where we analyze how GST impacts food aggregators, restaurants, consumers and the solutions.

Table of Contents:

  • Overview of the Restaurant Industry in India
  • How Do Food Aggregators Like Swiggy and Zomato Work?
  • GST Rules for Food Aggregators
  • Impact of GST on Swiggy, Zomato and Other Food Apps
  • How GST Affects Restaurants Using Food Delivery Platforms
  • Effect of Food Aggregator GST on End Consumers
  • Key Takeaways on GST and India’s Food Services Industry

The Restaurant Industry Landscape in India

The Indian restaurant industry has witnessed exponential growth in the last decade, especially with the rise of nuclear families, millennial diners, and busy work lifestyles.

Some key highlights:

  • Size of India’s food services industry expected to grow from ₹4.2 lakh crore in 2017 to ₹8.0 lakh crore by 2022.
  • Organized food services account for ₹99,000 crore, or around 35% of the overall market.
  • The unorganized sector including small street vendors and dhabas make up the rest.
  • A CAGR of 10% expected over the next 5 years.
  • New restaurant openings growing at 15% year-on-year.

This remarkable growth has been enabled by food tech startups like Swiggy and Zomato that connect customers with their favorite restaurants via online delivery and table reservations.

How Do Food Aggregators Like Swiggy and Zomato Work?

Food delivery platforms have an easy-to-use app interface allowing users to:

  • Browse menus and food options across different cuisines and restaurants in their city.
  • Place orders seamlessly and make payments via multiple options.
  • Track the delivery in real-time right till the food arrives at your doorstep.

For restaurants, Zomato and Swiggy provide the technology to manage incoming orders, as well as the delivery fleet to ensure faster and timely fulfillment.

Key advantages provided by food aggregators:

For Customers:

  • Convenience of dining at home with wider cuisine choices.
    Attractive discounts and offers on food orders.
  • Streamlined ordering and payments.
  • Live order tracking for a superior user experience.

For Restaurants:

  • Wider reach and visibility among tech-savvy customers.
  • Higher revenue and order volumes.
  • Marketing and promotions assistance.
  • Data-driven insights into menu performance.

GST Rules for Food Aggregators in India

Under GST guidelines, food aggregators are categorized as ‘e-commerce operators’. This means they are liable to collect and deposit GST on restaurant commissions they charge:

  • 18% GST is applicable on the commission a food delivery app earns per order.
  • Tax calculated on gross commission amount before deducting any expenses.
  • Input tax credit can be claimed on such commissions.

Many restaurants earlier did not pay any indirect tax on the commission they shared with aggregators. With Swiggy and Zomato now obligated to collect GST, it has increased tax compliance.

Impact of GST on Swiggy, Zomato and Other Food Apps

For food delivery apps, GST has resulted in enhanced tax liability and compliance requirements:

  • As e-commerce operators, apps need to compulsorily register, file returns and pay 18% GST on commissions.
  • GST is calculated on their gross commission, increasing the tax incidence.
  • Additional resources required for managing registration, filings and integrating GST systems.
  • Rise in accounting costs due to multiple GST rates across different food items.

Apps are also concerned that GST may prevent small restaurants from agreeing to list on the platform. Overall, GST has increased the operational costs of running a food delivery business.

How GST Affects Restaurants Using Food Delivery Platforms

For organized restaurants already registered under GST, the impact is minimal. They now only share the post-GST commission with aggregators. But small unregistered food vendors are affected:

  • Unregistered players now need to compulsorily pay 18% GST on the commission they share. This increases compliance costs.
  • Narrow profit margins of small restaurants get impacted due to increased tax incidence.
  • Accounting systems need upgrading to handle multiple GST rates.
  • Loss of competitive edge vis-a-vis organized chains, as they can claim input tax credits.

However, GST also helps unorganized players come under the tax net and makes the system more transparent. They may benefit from availing input credits.

Effect of Food Aggregator GST on End Consumers

For end consumers, the impact of GST on food delivery apps and restaurants has been negligible so far:

  • GST incidence only on the commission portion, not the entire food bill.
  • Aggregators have managed to absorb the added GST burden so far, avoiding increase in delivery fees.
  • Most restaurants have also managed to bear the extra indirect tax cost due to higher volumes generated via online ordering.

However, some marginal price increases may be passed on to consumers in the long run. But overall, the convenience, discounts and choices offered by food delivery platforms are expected to offset this.

Key Takeaways on GST and India’s Food Services Industry

To conclude, GST has been a mixed bag for India’s booming food services sector:

  • Food aggregators have seen increased tax and compliance burden.
  • Unorganized players reluctant to list on Zomato and Swiggy due to GST costs.
  • But larger organized restaurants mostly remain unaffected.
  • Consumers largely protected from major cost inflation so far.

As the industry evolves, smaller eateries may also realize the benefits of formalization and increased reach offered by delivery apps and adjust to the new GST regime.

The implementation of GST has brought about many changes in tax compliance and reporting for food delivery platforms, restaurants, and the entire food services industry. While this article covers the major impacts, the full implications may be complex for businesses to handle on their own. 

We recommend you consult GST experts at Filingwala to get personalized advice and assistance with GST registration, return filing, input tax credits, reconciliations, and other compliance aspects for your restaurant or food tech business. Their team can hand-hold you through the transition to GST and ensure full compliance at affordable costs. Reach out to Filingwala today to understand how GST affects your business and start leveraging professional help.

Importance of Patentability Search for Innovators in India


How can I do patentability search in India?

The ideal way is to leverage professional support from an experienced patent attorney or agent. Filingwala offers high-quality patentability search services conducted by their in-house legal experts. Inventors simply need to provide details of their innovation, and Filingwala’s team will extensively search relevant patent databases, published literature and prior disclosures to analyze patentability.

How much does patentability search cost in India?

At Filingwala, patentability search costs start at just Rs. 10,000 for standard non-invasive searches within a defined scope. More complex searches involving multiple jurisdictions or innovations in technical fields may range from Rs. 20,000-50,000 depending on the depth required. Compared to average industry rates, their prices remain the most pocket-friendly for Indian innovators.

How do you do a patentability search?

Patent attorneys at Filingwala conduct searches across both national and international patent databases including the Patent Office website. They also examine technical journals, published literature, prior public uses and exhibitions for any anticipating disclosures of the claimed invention. This exhaustive prior art search helps assess the three key elements of patentability – Novelty, Inventive Step and Industrial Applicability.

What is a patentability search?

A patentability search refers to an investigation of all previously accessible information globally that may have some relevance to the claimed invention. It establishes whether the innovation fulfils standards of patenting by determining its newness compared to what is already known or used. The search prevents wastage of time and money on non-patentable ideas.

What are the 3 elements of patentability?

For an invention to be patentable in India, it must demonstrate:
1) Novelty – The invention must not form part of prior art by being previously known or used.  
2) Inventive Step – It must not be obvious to a person skilled in the field of invention.
3) Industrial Applicability – It must be capable of being made or used in an industry.

Filingwala’s searches rigorously evaluate an innovation against these trois elements of patentability.

Why do we do patentability search?

A patentability search serves multiple important purposes:
– It establishes the originality and viability of the invention for seeking patent protection.  
– It helps identify and overcome any obstacles prior to extensive R&D investments.
– It avoids wasted efforts and costs caused by prior disclosures impacting grant of patent.
– It strengthens the scope of the exclusive rights granted by maximizing novelty.
– It improves chances of licensing or selling the patent by proving uniqueness.

In summary, with profound expertise in the Indian IP landscape, Filingwala handles patentability searches with diligence to help innovators extract full value from their pioneering technologies. 

Trust Filingwala for Cost-Effective Patentability Evaluation

With affordable prices, rapid turnaround times and high-quality analysis by a team of legal professionals well-versed in Indian patent laws, Filingwala stands out as a reliable one-stop solution for all your patentability search requirements.  

Their end-to-end confidential services aim to empower Indian innovators and businesses at every intellectual property protection stage – be it filing trademarks, patents, carrying out prior art searches or managing ongoing renewals and oppositions.

Whether you have a groundbreaking new software, novel manufacturing process, innovative medical device or any other technology, leveraging Filingwala’s expertise can prove invaluable in substantiating your invention’s patent-worthiness to concerned authorities or investors. 

Don’t delay in kickstarting the patent process. Get in touch with Filingwala today for a free initial consultation regarding your idea or product. Their experts will assess your patentability chances upfront and guide you on next steps to secure your innovation’s rights in the market.

Staying protected through patents not only enhances your competitive edge but also opens lucrative avenues of licensing, joint ventures and profitable exits. So utilize Filingwala’s diligent support and tread confidently on the path of transforming your business vision into profitable reality. The future of your innovation is secure in their hands.