GST Return Filing for Telangana Businesses: Due Dates, State Portal and Common Issues

GST returns are filed on the common GST portal, so the process is the same across India. But some details depend on where your business is registered. For Telangana businesses, this guide covers the due dates, administration, and the issues that come up most often.

Due Dates

• GSTR-1 (monthly filers): by the 11th of the following month.
• GSTR-3B (monthly filers): by the 20th of the following month.
• GSTR-3B (quarterly filers under QRMP): by the 22nd of the month after the quarter — Telangana is in the group of states with the 22nd as the due date.
• Monthly tax payments under QRMP: by the 25th of the following month.

Due dates are occasionally extended by notification, so check the current position each period.

State or Central Administration

Every Telangana taxpayer is administered by either the Telangana Commercial Taxes Department or the central GST authorities. Filing is the same, but notices about returns — like scrutiny queries — come from the authority you're allotted to.

CGST, SGST and IGST

A common Telangana-specific error is charging the wrong type of tax:

• Sales to customers in Telangana: CGST and Telangana SGST.
• Sales to customers in other states: IGST.

Tax paid under the wrong head can't simply be moved; the correct tax must be paid and a refund claimed of the tax wrongly paid. Getting the customer's state right on each invoice avoids this.

Common Issues

• Nil returns not filed during quiet months, leading to late fees.
• E-way bill generation blocked after missed returns.
• Credit claimed on purchases from Telangana suppliers who haven't filed.
• Branches in other states filing under the Telangana GSTIN.

A Checklist

1. Diary the 11th, 20th or 22nd, and 25th each month.
2. Check the customer's state on every invoice.
3. File nil returns in quiet periods.
4. Match credit to GSTR-2B before filing.
5. Keep each state's GSTIN separate.

Getting Help

Think Filing files GST returns for Telangana businesses, monthly and quarterly, with credit reconciled before every filing.