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TaxClue / GST RETURNS

GST Returns — Guides, Updates & Practical Insights

GSTR filing, reconciliation, late fees and return-related notices.

32Articles
↻Updated Regularly
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“Composition” in GST Returns

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GST Returns

How to Revise or Amend Filed GST Returns

Complete guide to amend GST return under GST. Legal provisions, examples, CBIC updates, penalties. Updated March 2026.

5 min read23 Mar 2026
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GST Returns

GSTR-1 vs GSTR-3B -- Key Differences and Reconciliation

Complete guide to GSTR-1 vs GSTR-3B under GST. Legal provisions, examples, CBIC updates, penalties. Updated March 2026.

5 min read23 Mar 2026
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GST Returns

GSTR-4 Annual Return for Composition Dealers -- Filing Guide

Complete guide to GSTR-4 under GST. Legal provisions, examples, CBIC updates, penalties. Updated March 2026.

5 min read23 Mar 2026
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GST Returns

GSTR-10 Final Return -- After Cancellation of GSTIN

Complete guide to GSTR-10 under GST. Legal provisions, examples, CBIC updates, penalties. Updated March 2026.

5 min read23 Mar 2026
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GST Returns

Invoice Furnishing Facility (IFF) Under QRMP Scheme

Complete guide to IFF under GST. Legal provisions, examples, CBIC updates, penalties. Updated March 2026.

5 min read23 Mar 2026
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GST Returns

ITC-04 Return for Job Work -- Annual Filing Guide

Complete guide to ITC-04 under GST. Legal provisions, examples, CBIC updates, penalties. Updated March 2026.

5 min read23 Mar 2026
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GST Returns

GSTR-9C Reconciliation -- How to Self-Certify

Complete guide to GSTR-9C under GST. Legal provisions, examples, CBIC updates, penalties. Updated March 2026.

5 min read23 Mar 2026
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GST Returns

Late Fee and Interest Calculator for GST Returns

Complete guide to late fee under GST. Legal provisions, examples, CBIC updates, penalties. Updated March 2026.

5 min read23 Mar 2026
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GST Returns

How to File GST Return After 3 Years -- New Restriction from July 2025

Complete guide to 3 year bar under GST. Legal provisions, examples, CBIC updates, penalties. Updated March 2026.

5 min read23 Mar 2026
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GST Returns

GSTR-9 Annual Return -- How to File with Reconciliation

Complete guide to GSTR-9 under GST law. Includes legal provisions, practical examples, latest CBIC circulars, penalties, and step-by-step compliance. Updated March 2026.

6 min read23 Mar 2026
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GST Returns

Nil Return Filing Under GST -- GSTR-1 and GSTR-3B

Complete guide to nil return under GST. Legal provisions, examples, CBIC updates, penalties. Updated March 2026.

5 min read23 Mar 2026
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GST Returns

GSTR-9 Annual Return -- Table-wise Filing Guide

Complete guide to GSTR-9 under GST. Legal provisions, examples, CBIC updates, penalties. Updated March 2026.

5 min read23 Mar 2026
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GST Returns

GSTR-2A vs GSTR-2B -- Which to Use for ITC Claim

Complete guide to GSTR-2A under GST. Legal provisions, examples, CBIC updates, penalties. Updated March 2026.

5 min read23 Mar 2026
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GST Returns

GSTR-5 Return for Non-Resident Taxable Persons

Complete guide to GSTR-5 under GST. Legal provisions, examples, CBIC updates, penalties. Updated March 2026.

5 min read23 Mar 2026
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GST Returns

GSTR-5A Return for OIDAR Service Providers

Complete guide to GSTR-5A under GST. Legal provisions, examples, CBIC updates, penalties. Updated March 2026.

5 min read23 Mar 2026
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GST Returns

GSTR-1 Filing Guide -- Field by Field on GST Portal

Complete guide to GSTR-1 filing guide under GST. Legal provisions, examples, CBIC updates, penalties. Updated March 2026.

5 min read23 Mar 2026
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GST Returns

GSTR-3B Filing Guide -- How to File Summary Return

Complete guide to GSTR-3B filing guide under GST. Legal provisions, examples, CBIC updates, penalties. Updated March 2026.

5 min read23 Mar 2026
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GST Returns

CMP-08 Quarterly Payment by Composition Dealers

Complete guide to CMP-08 under GST. Legal provisions, examples, CBIC updates, penalties. Updated March 2026.

5 min read23 Mar 2026
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GST Returns

GSTR-11 Return for UIN Holders (Embassies)

Complete guide to GSTR-11 under GST. Legal provisions, examples, CBIC updates, penalties. Updated March 2026.

5 min read23 Mar 2026
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GST Returns

GSTR-3B Filing -- Summary Return and Tax Payment Guide

Complete guide to GSTR-3B under GST law. Includes legal provisions, practical examples, latest CBIC circulars, penalties, and step-by-step compliance. Updated March 2026.

6 min read23 Mar 2026
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GST Returns

GSTR-9C Reconciliation Statement -- Self-Certification Guide

Complete guide to GSTR-9C under GST law. Includes legal provisions, practical examples, latest CBIC circulars, penalties, and step-by-step compliance. Updated March 2026.

6 min read23 Mar 2026
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GST Returns

GSTR-6 Return for Input Service Distributors

Complete guide to GSTR-6 under GST. Legal provisions, examples, CBIC updates, penalties. Updated March 2026.

5 min read23 Mar 2026
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GST Returns

GSTR-1 Filing -- Outward Supply Return Step by Step

Complete guide to GSTR-1 under GST law. Includes legal provisions, practical examples, latest CBIC circulars, penalties, and step-by-step compliance. Updated March 2026.

6 min read23 Mar 2026
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GST Returns

GSTR-7 Filing -- TDS Return Under GST Step by Step

Complete guide to GSTR-7 under GST law. Includes legal provisions, practical examples, latest CBIC circulars, penalties, and step-by-step compliance. Updated March 2026.

6 min read23 Mar 2026