📘 Understand Your GSTIN Format
The GSTIN (Goods and Services Tax Identification Number) is a unique 15-digit code used to identify taxpayers. Here's how it's structured:
- 🔢 First 2 Digits: State code of the GST-registered business
- 🔤 Next 10 Characters: PAN of the registered entity
- 🔁 13th Digit: Entity number of the same PAN holder in that state
- 🅾️ 14th Digit: Always the letter 'Z' by default
- ✔️ 15th Digit: Check code to detect errors
🚀 Why iADV GST Portal?
🔍 Smart GST Search
Auto-suggests GST numbers or names as you type – fast and precise.
📊 Filing History
Instantly check yearly GST returns, compliance, and business classification.
📱 Mobile-Optimized
Seamless experience across desktop, tablet, and mobile devices.
📄 GST Returns Overview
India’s GST system includes a structured set of 13 returns tailored to various taxpayer categories. Not every business needs to file each one; filing requirements depend on registration type and business activity.
| Return | Purpose | Applicable To |
|---|---|---|
| GSTR-1 | Details of outward supplies (sales) | Regular taxpayers |
| GSTR-3B | Summary of outward and inward supplies with tax payment | All regular taxpayers |
| GSTR-4 | Annual return under Composition Scheme | Composition taxpayers |
| GSTR-5 | Monthly return for outward and inward supplies | Non-resident taxable persons |
| GSTR-5A | Return for OIDAR service providers | Online service providers from abroad |
| GSTR-6 | Input tax credit distribution details | Input Service Distributors (ISDs) |
| GSTR-7 | Details of tax deducted at source | Tax deductors |
| GSTR-8 | Details of e-commerce supplies and TCS | E-commerce operators |
| GSTR-9 | Annual consolidated return | Regular taxpayers |
| GSTR-10 | Final return after cancellation | All taxpayers whose registration is cancelled |
| GSTR-11 | Refund claim statement | UIN holders (e.g. UN bodies) |
| CMP-08 | Quarterly summary of turnover and tax | Composition taxpayers |
| ITC-04 | Job work movement tracking | Manufacturers and job workers |
📘 Additional Return-Related Forms
| Form | Purpose | Notes |
|---|---|---|
| GSTR-2A | Auto-drafted dynamic purchase return | Based on supplier filings; updated in real-time |
| GSTR-2B | Static monthly purchase return | Snapshot used for ITC claim decisions |
| PMT-06 | Monthly tax payment challan | Used by QRMP scheme taxpayers |
| IFF | Invoice reporting during 1st 2 months of a quarter | Optional for B2B sales in QRMP scheme |
📝 GST Return Filing Made Simple
Every GST-registered business must file regular GST returns – monthly, quarterly, or annually – based on their category. Filing ensures transparency and helps determine tax liability. Our portal simplifies the process, allowing you to:
- 📥 Log purchases and input tax credit
- 📤 Declare sales and output GST
- ⚙️ Generate accurate filing data
- 🔗 Integrate seamlessly with your business software
⏰ GST Return Due Dates
| GST Return | Type of Taxpayer | Due Date |
|---|---|---|
| GSTR-1 | Regular Taxpayer | 11th of the next month / 13th for quarterly |
| GSTR-2A | All Taxpayers | Auto-generated (for reconciliation) |
| GSTR-3B | Regular Taxpayer | 20th of the following month |
| GSTR-4 | Composition Scheme Dealer | 30th April (annually) |
| GSTR-5 | Non-Resident Taxpayer | 20th of the following month |
| GSTR-6 | Input Service Distributor | 13th of the following month |
| GSTR-7 | TDS Deductors | 10th of the following month |
| GSTR-8 | E-commerce Operator | 10th of the following month |
| GSTR-9 | Regular (Annual) | 31st Dec of following FY |
| GSTR-9C | Regular (Annual) | Filed with GSTR-9 |
⚠️ Penalties for Late GST Filing
- ✅ Filing Is Mandatory: Even with no activity, GST returns must be filed.
- ⏳ Delays Cascade: Missing one return delays the next, leading to pileups.
- 💸 Penalties Apply: Late GSTR-1 or GSTR-3B filings attract fines.
- 📈 Interest Charged: 18% annually on outstanding tax after due date.
- 🧾 Late Fees: ₹100/day each for CGST & SGST, max ₹5,000.
- 📅 Annual Returns: Late fee capped at 0.25% of turnover.