GST Return Filing Mistakes to Avoid in 2025

1. Missing the Due Dates

Late filing attracts penalties and interest. GSTR-1 is due on the 11th, and GSTR-3B by the 20th (staggered by turnover). GSTR-9 is due by 31st December.

2. Incorrect Reporting in GSTR-1 and GSTR-3B

Mismatched data can lead to notices. Ensure B2B, B2C, and credit/debit notes are properly reported.

3. Claiming Excess ITC

Claim only eligible ITC as per GSTR-2B. Overclaims attract reversal with interest. Reconcile 2B with purchase register before filing.

4. Ignoring NIL Returns

File NIL returns even if there's no business activity. Not filing affects e-way bill access and compliance score.

5. Wrong HSN/SAC Codes

Incorrect codes can result in wrong tax rates and scrutiny. Ensure correct HSN classification based on turnover.

6. Mismatch in Books and GST Returns

Monthly and year-end reconciliation is essential. Mismatch in GSTR-3B, 1, 2B and books can cause ITC issues.

7. Not Correcting Errors in Time

Amendments are allowed only up to November of the following FY or date of annual return. Correct mistakes early.

8. Improper E-way Bill Handling

E-way bill must match GSTR-1 data. Inaccuracies may lead to detention or penalty during transit.

9. Non-compliance with QRMP Scheme

QRMP taxpayers must file IFF for B2B and quarterly GSTR-3B. Missing IFF affects buyer’s ITC.

10. Failing to File GSTR-9 or GSTR-9C

Mandatory for businesses with turnover > ₹2 Cr (GSTR-9) or ₹5 Cr (GSTR-9C). Non-filing attracts penalties.

Final Tips

• Do monthly reconciliation of 1, 3B, 2B vs books
• File returns even when NIL
• Use reliable GST software or a professional

💡 For further clarification or assistance, you may consult a qualified tax practitioner or legal professional.