if registration certificate received on 28 th date do i have to file return on next (first) 11th
GST Return Filing Obligation After Receiving Registration Certificate on 28th Date
Getting a GST registration certificate is an important milestone for businesses operating in India. However, many new registrants are unsure about their return filing obligations, especially if they receive their GST registration certificate towards the end of the month. A common question is: If the GST registration certificate is received on the 28th of a month, do I need to file my first return by the 11th of the next month?
This blog post clarifies the return filing requirements in such cases.
1. Understanding GST Return Filing Deadlines
Once a business is registered under GST, it must comply with the periodic return filing requirements. The due dates for various GST returns are as follows:
| Return Type | Applicable for | Due Date |
|---|---|---|
| GSTR-1 | Details of outward supplies | 11th of next month (for monthly filers) / Quarterly for QRMP scheme |
| GSTR-3B | Summary return for tax payment | 20th of next month (for monthly filers) / 22nd or 24th for QRMP scheme |
| GSTR-9 | Annual return | 31st December of the following financial year |
2. First GST Return Filing Requirement
If a business receives its GST registration certificate on the 28th of a month, the following rules apply:
Effective Date of Registration (EDR): The effective date of registration is crucial in determining when returns must be filed. The EDR is usually the date of application or the date assigned by the GST officer in the registration certificate.
If the registration is effective from the 28th of the month, the taxpayer is required to start filing returns from that period onward.
The first GSTR-1 (if filing monthly) will be due on the 11th of the next month.
The first GSTR-3B will be due on the 20th of the next month.
If under the QRMP (Quarterly Return Monthly Payment) scheme, the first GSTR-1 will be due in the next quarter.
Example Scenario:
| Event | Date |
| GST Registration Certificate Received | 28th March |
| Effective Date of Registration (EDR) | 28th March |
| First GSTR-1 Due Date (if monthly) | 11th April |
| First GSTR-3B Due Date | 20th April |
3. What If There Are No Transactions?
Even if there were no sales or purchases during the period from registration to the return filing date, the business must file NIL returns to avoid penalties.
NIL GSTR-1 – If no outward supplies were made, file NIL GSTR-1.
NIL GSTR-3B – If no transactions occurred, file NIL GSTR-3B.
Non-filing of returns attracts penalties, so it's crucial to comply with deadlines even when there are no transactions.
4. Key Takeaways
Yes, if you receive the GST registration certificate on the 28th, you need to file your first return by the 11th of the next month (if filing monthly).
If under the QRMP scheme, your first GSTR-1 will be due in the next quarter.
Even if there are no transactions, NIL returns must be filed to avoid penalties.
Ensure compliance with the first return filing to prevent late fees and interest charges.
If you have any doubts, consult a GST expert or visit the GST Portal for more information.
Let us know in the comments if you have any queries regarding GST return filing!
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