After Filing GST Returns: Next Steps for Verification & Refund

The first step after filing your GST return is to verify the return on the GST portal. Without verification, the return is not considered valid. For GSTR-3B, you must verify it using a Digital Signature Certificate (DSC) or an Electronic Verification Code (EVC) within the filing period. For GSTR-1, verification is required only if you have opted for the quarterly filing option.

After verification, you should download the filed return and save a copy for your records. The GST portal generates an Acknowledgement Number upon successful filing. Note this number and the date of filing. This acknowledgement is proof that you have filed the return within the due date.

Next, check the status of your return on the GST portal. Go to Services > Returns > Track Return Status. Enter the financial year and return period. The status will show "Filed" or "Pending" or "Not Filed". If it shows "Pending", it means the return has been submitted but not yet verified. You must verify it immediately.

You can claim a GST refund for excess payment of tax, inverted duty structure, or export of goods/services. The refund process is initiated through Form GST RFD-01 on the GST portal. You must file this application within two years from the relevant date (for exports) or from the date of payment of tax (for excess payment).

The steps are:

1. Log in to the GST portal.
2. Go to Services > Refunds > Application for Refund.
3. Select the reason for refund (e.g., "Excess balance in Electronic Credit Ledger" or "Export of goods without payment of tax").
4. Fill in the details and upload the required documents (e.g., shipping bills, invoices, bank statement).
5. Submit the application. A Acknowledgement Number will be generated.

The GST officer will process the refund within 60 days from the date of receipt of the application. If the refund is not granted within this period, interest at 6% per annum is payable to you. You can track the refund status under Services > Refunds > Track Application Status.

If you discover an error in your filed return, you can rectify it in the return for the subsequent month or quarter. However, there are limitations. For GSTR-3B, you can revise the return only for the current financial year and the previous financial year (if the due date for filing the annual return has not passed). For GSTR-1, you can amend invoices in the next month's return.

The rectification is done by filing a correction statement in the relevant return. For example, if you missed an invoice in GSTR-1 for July, you can include it in the GSTR-1 for August. Similarly, if you under-reported output tax in GSTR-3B for July, you can add the difference in the GSTR-3B for August.

Important: You cannot reduce your tax liability after the due date of filing the return. If you have over-reported output tax, you must file a refund claim for the excess amount. If you have under-reported, you must pay the tax with interest at 18% per annum from the due date.

You can track the processing of your GST return on the GST portal. Go to Services > Returns > Track Return Status. Enter the financial year and return period. The status will show one of the following:

• Filed: Return has been submitted and verified.
• Pending: Return has been submitted but not verified.
• Not Filed: Return has not been filed.
• Processing: The return is being processed by the GST system.

For refund applications, go to Services > Refunds > Track Application Status. Enter the ARN (Application Reference Number). The status will show:

• Pending: Application is under processing.
• Sanctioned: Refund has been approved.
• Rejected: Refund has been rejected with reasons.
• Disbursed: Refund amount has been credited to your bank account.

You can also check the Electronic Credit Ledger and Electronic Cash Ledger to see if the refund amount has been credited. The ledgers are updated in real-time.

If you fail to file your GST return by the due date, you will be liable to pay late fees and interest. The late fee for GSTR-3B is ₹50 per day (₹25 for CGST and ₹25 for SGST) for each day of delay, subject to a maximum of ₹5,000 per return. For GSTR-1, the late fee is ₹50 per day (₹25 for CGST and ₹25 for SGST) for each day of delay, subject to a maximum of ₹2,000 per return.

In addition to late fees, you must pay interest at 18% per annum on the amount of tax payable. The interest is calculated from the due date of filing the return until the date of actual payment.

Other consequences:

• Your GST registration may be suspended or cancelled.
• You will not be able to file future returns until the pending returns are filed.
• You may be subject to penalty proceedings under Section 73 or 74 of the CGST Act.
• Your e-way bill generation may be blocked.

To avoid these consequences, file your returns on time. If you have missed a due date, file the return immediately and pay the late fees and interest.

After filing your GST return, verify it immediately and download the acknowledgement. If you need to claim a refund, file Form GST RFD-01 within the prescribed time. For any errors, rectify them in the next return. If you are unsure about any step, consult a qualified GST practitioner or chartered accountant.

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This page provides preliminary information. It is not legal advice. For your matter, consult a qualified professional.