GST Return Filing for LLPs — On Schedule, Every Period

Yes — a nil GSTR-3B and GSTR-1 must still be filed. Skipping it still triggers late fees even with zero tax liability.

QRMP lets businesses with turnover up to ₹5 crore file GSTR-1 and GSTR-3B quarterly instead of monthly, while still paying tax every month through a simple challan.

₹50 per day (₹25 CGST + ₹25 SGST) for a return with tax liability, ₹20 per day for a nil return, both subject to a cap — plus 18% per annum interest on any tax paid late.

The forms themselves are the same, but LLPs — like companies — must authenticate every return with a Class 3 Digital Signature Certificate rather than an OTP-based EVC.

Only if annual turnover exceeds ₹2 crore — below that it's optional. The GSTR-9C reconciliation statement is required only above ₹5 crore turnover.

GSTR-1 for outward supplies and GSTR-3B for summary and tax payment — monthly, or quarterly under the QRMP scheme. GSTR-9 annual return applies above ₹2 crore turnover, and GSTR-9C reconciliation above ₹5 crore. The forms are the same as for any other business; only the DSC requirement differs.

No — filed GST returns cannot be revised. A mistake is corrected in the next period's return by amending the relevant invoice or figure, up to the November return following the financial year end or the annual return, whichever is earlier.

The GST officer can cancel the LLP's registration for non-filing, after a show-cause notice. Late fees and 18% interest keep accruing until the pending returns are filed, and cancellation blocks the LLP from raising GST invoices or claiming input tax credit until it is revoked.