Once registered under GST in Jammu & Kashmir (state code 01), a business must file periodic returns — chiefly GSTR-1 for sales and GSTR-3B for the summary and tax payment. Returns are filed on the central GST portal, the same across India.

This guide explains GST return filing for Jammu & Kashmir businesses, the due dates and the compliance options.

What is GST Return Filing in Jammu & Kashmir?

GST returns for a Jammu & Kashmir business report outward supplies, claim input tax credit and pay the net tax. Businesses charge CGST + SGST on sales within Jammu & Kashmir and IGST on inter-state sales.

Filing can be monthly, or quarterly under the QRMP scheme for smaller taxpayers with monthly tax payment.

GSTR-1 (monthly)11th of the next month
GSTR-3B (monthly)20th of the next month
QRMPQuarterly returns, monthly payment
Annual returnGSTR-9 by 31 December

Step-by-step process

  1. Prepare invoices. Compile sales and purchase data for the period.
  2. File GSTR-1. Report outward supplies by the due date.
  3. Reconcile ITC. Match purchases with GSTR-2B before claiming credit.
  4. File GSTR-3B & pay. File the summary return and pay the net GST.

Penalties for non-compliance

  • Late filing attracts ₹50 per day (₹20 for nil returns) plus 18% annual interest on tax paid late

Explore more compliance guides for Jammu & Kashmir, along with the national how-to guides that apply everywhere in India.

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Frequently asked questions

How often must a Jammu & Kashmir business file GST returns?

Monthly (GSTR-1 and GSTR-3B) or quarterly under QRMP with monthly tax payment, depending on turnover.

What is the GSTR-3B due date?

The 20th of the following month for monthly filers; QRMP filers pay by the 22nd/24th.