## GST Filing Guide for Small Businesses in Amritsar & Jalandhar 2026
GST compliance is mandatory for every registered business in Punjab. Mistakes lead to penalties, notices, and blocked Input Tax Credit.
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Who Needs to File GST Returns?
Mandatory GST registration: Turnover above ₹20 lakh (₹10 lakh for special category states), all interstate suppliers, all e-commerce sellers regardless of turnover.
Composition scheme (turnover ≤₹1.5 crore): Pay 1–6% of turnover composite tax. File CMP-08 quarterly and GSTR-4 annual instead of GSTR-1 and 3B. Cannot issue tax invoices or collect GST from customers.
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The Three Main Returns
GSTR-1 (Outward Supplies): All sales invoices. Monthly for turnover >₹5 crore (due 11th). Quarterly QRMP option for ≤₹5 crore (due 13th after quarter).
GSTR-3B (Monthly Summary): Declare output tax, ITC claimed, net payable. Due 20th of next month. Reconcile figures with GSTR-1 before filing.
GSTR-2B (Auto-populated ITC): Not filed by you. Compare your purchase ledger against GSTR-2B. Claim ITC only for invoices appearing here — supplier must have filed their GSTR-1 first.
GSTR-9 (Annual Return): Due December 31st. Turnover >₹2 crore requires GSTR-9C reconciliation statement with CA audit.
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Key ITC Rules
180-day payment rule: If you claim ITC but don't pay the supplier within 180 days — reverse ITC and pay 18% interest on reversed amount.
Blocked items: Passenger cars, food/beverages for employees, club memberships, employee gifts — ITC not available on these.
GSTR-2B matching: If your supplier hasn't filed their GSTR-1, their invoice won't appear in your GSTR-2B — and you can't claim ITC until they file.
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GST on Exports
Zero-rated supply — exports attract 0% GST. Two options: 1. Export under LUT (Letter of Undertaking, Form RFD-11 filed before April 1 annually) — export without paying IGST, claim refund of accumulated ITC. 2. Pay IGST and claim refund on export.
LUT is mandatory for regular exporters. Late filing = unnecessary IGST payments.
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Late Filing Penalties
GSTR-1: ₹50/day (NIL returns ₹20/day). GSTR-3B: ₹50/day + 18%/year interest on unpaid tax from due date. GSTR-9: ₹200/day (₹100 CGST + ₹100 SGST). Maximum 0.25% of turnover.
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Common GST Mistakes in Punjab SMEs
- •. Filing GSTR-3B before GSTR-1 — always file GSTR-1 first
- •. Claiming ITC on blocked items (passenger car, employee food)
- •. Ignoring 180-day supplier payment rule
- •. Wrong GSTIN on sales invoice — buyer can't claim ITC, disputes follow
- •. Not filing NIL returns — still due even in zero-transaction months
- •. Missing GSTR-9 annual return
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How Tally Prime Automates GST
One-click GSTR-1 JSON export for portal upload. Auto GSTR-3B calculation. GSTR-2B reconciliation: import from portal, compare with purchase book, identify mismatches. E-invoicing IRN generation (mandatory >₹5 crore). E-way bill auto-generation for consignments >₹50,000 inter-state.
The MITS Academy Tally course teaches the complete GST module using real company data as practice.
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