• When do you need to file monthly returns

Hello, I run a hospital and have a lot of nil-rated services.

Do you need to file monthly returns if TAXABLE + NIL-RATED services exceed 1.5 crore or ONLY when TAXABLE services exceed 1.5 crore?

Asked 12 months ago in GST from Chennai, Tamil Nadu


The turnover shall include nil rated supplies. And hence monthly returns have to be filed if combined turnover exceeds Rs. 1.5 crores.

Yes, ITC can be availed.

Lakshita Bhandari
CA, Mumbai
2254 Answers
81 Consultations

5.0 on 5.0

Dear Sir,

If you are providing both services (nil rated as well as taxable), then we are consider overall turnover of our business, to identify whether we need to file return monthly or quarterly.

And under GST regime Provision for ITC is, if you provide both services (taxable & nil rated) then we can claim ITC proportionate basis.

In your given case, turnover exceeds from 1.5cr, so you need to file GST returns on monthly basis.

And for ITC we can claim Input subjected to taxable supplies.

Shiv Kumar Agarwal
CA, Delhi
290 Answers
61 Consultations

5.0 on 5.0

Yes, you need to file monthly returns if your TAXABLE + NIL-RATED services exceed 1.5 crore.

You can claim ITC to the extent input services are consumed for providing taxable services.

Please feel free to call/ revert in case you need more clarity.

Thanks and regards

Abhishek Dugar


Abhishek Dugar
CA, Mumbai
3576 Answers
162 Consultations

5.0 on 5.0

As your turnover, including taxable and nil rated services, exceeds Rs 1.5Cr., you need to file monthly returns.

You can claim Input credit on proportionate basis for your taxable turover.

B Vijaya Kumar
CA, Hyderabad
865 Answers
61 Consultations

5.0 on 5.0


When total turnover i.e taxable + nil + exempt crosses 1.5Crore.

You can but only to the extent it has been used to earn taxable income and not on the component of Nil rated services.

Trust this clarifies your query.

Feel free to call / get back in case of further clarifications.

Thanking You.


Rohit R Sharma


Rohit R Sharma
CA, Mumbai
2104 Answers
91 Consultations

5.0 on 5.0

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