GST Filing
Timely GST return filing for GSTR-1, GSTR-3B, and annual returns for food businesses.
GST Filing is the recurring compliance obligation for all GST-registered food businesses to report outward supplies, inward supplies, tax liability, and input tax credit to the GST Department. Monthly filers submit GSTR-1 (outward supplies) by 11th and GSTR-3B (summary return with tax payment) by 20th of the following month. Quarterly filers under QRMP scheme file GSTR-1 quarterly and GSTR-3B monthly. Annual return GSTR-9 and reconciliation statement GSTR-9C (for turnover above ₹5 crore) are due by December 31. Non-filing attracts late fees, interest, e-way bill blocking, and GSTIN suspension. Complianceer handles complete GST return filing, including data reconciliation, return preparation, portal filing, and tax payment coordination for restaurants, manufacturers, traders, and e-commerce sellers.
At a glance
- Timeline: Monthly. Filed by 11th (GSTR-1) and 20th (GSTR-3B) of following month
- Government fee: Free (late fee: ₹50/day for GSTR-3B; ₹20/day for nil return)
- Professional fee: Starting from ₹999/month
Who needs this
- GST-registered restaurants, cloud kitchens, and food service businesses
- Food manufacturers and traders filing monthly or quarterly returns
- E-commerce sellers on Amazon, Flipkart, and Meesho with GST obligations
- Businesses under QRMP quarterly filing scheme
- Companies with turnover above ₹5 crore requiring GSTR-9C reconciliation
Benefits
- Avoid late fees (₹50/day) and interest (18% p.a.) on delayed filing
- Maintain active GSTIN status and prevent suspension and e-way bill blocking
- Accurate input tax credit claim reduces effective tax cost
- Compliance record for bank loans, vendor onboarding, and tax audits
- Timely filing enables customers to claim ITC on purchases from you
Eligibility
- Must hold active GSTIN in regular or composition scheme
- All outward and inward supplies for the period must be documented
- Input tax credit claims must be supported by valid supplier invoices reflected in GSTR-2B
Documents
- Sales invoices and credit/debit notes for the tax period
- Purchase invoices for input tax credit claims
- E-commerce operator TCS/TDS statements (if applicable)
- Bank statements for tax payment verification
- Previous month GST return copies for reconciliation
- Export invoices and shipping bills (for exporters)
FAQs
What GST returns does a restaurant file?
Restaurants file GSTR-1 (outward supplies) and GSTR-3B (summary) monthly or quarterly under QRMP. Annual GSTR-9 due by December 31. Restaurant services at 5% GST without ITC.
Can I claim ITC on food raw material purchases?
Food manufacturers and traders can claim ITC on raw material purchases. Restaurants under 5% GST scheme cannot claim ITC on inputs. E-commerce sellers can claim ITC per normal rules.
What happens if I miss GST filing deadline?
Late fee applies immediately. After 6 consecutive non-filings, GSTIN is suspended. You cannot issue invoices or pass ITC. E-way bill generation blocked. Restoration requires filing all pending returns with fees.