Once registered under GST in Kerala (state code 32), 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 Kerala businesses, the due dates and the compliance options.
What is GST Return Filing in Kerala?
GST returns for a Kerala business report outward supplies, claim input tax credit and pay the net tax. Businesses charge CGST + SGST on sales within Kerala 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 |
| QRMP | Quarterly returns, monthly payment |
| Annual return | GSTR-9 by 31 December |
Step-by-step process
- Prepare invoices. Compile sales and purchase data for the period.
- File GSTR-1. Report outward supplies by the due date.
- Reconcile ITC. Match purchases with GSTR-2B before claiming credit.
- 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
Related guides for Kerala
Explore more compliance guides for Kerala, along with the national how-to guides that apply everywhere in India.
- GST registration: complete guide
- How to file GSTR-3B
- Input Tax Credit (ITC) explained
- GST return due dates
Other registrations in Kerala:
- GST registration in Kerala
- Company registration in Kerala
- Shops & Establishment in Kerala
- Udyam / MSME registration in Kerala
Popular cities in Kerala:
Frequently asked questions
How often must a Kerala 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.