GST Return Filing in Delhi

QRMP (Quarterly Return Monthly Payment) is available to taxpayers with turnover up to Rs 5 crore in the preceding FY. Under QRMP: GSTR-1 is filed quarterly, but tax is paid monthly via PMT-06. An optional Invoice Furnishing Facility (IFF) lets you upload B2B invoices monthly for buyer’s ITC. Regular monthly filing means GSTR-1 and GSTR-3B both filed every month — mandatory above Rs 5 crore turnover.

No. Section 16(2)(aa) mandates that ITC can be availed only if the inward supply is reflected in your GSTR-2B. If the supplier has not filed, the invoice will not appear in your GSTR-2B and the ITC is blocked. You should follow up with the supplier or, in persistent default, switch to alternate suppliers. Claiming ITC without GSTR-2B reflection triggers a DRC-01 notice.

E-invoicing is mandatory for B2B supplies if your aggregate turnover crosses Rs 5 crore in any preceding financial year from 2017-18 onwards. Once mandatory, every B2B invoice must have an IRN (Invoice Reference Number) generated from the IRP portal before issue. We help with setup and integration with your accounting software.

This is a serious compliance lapse. The mismatch between GSTR-1 (outward supplies) and GSTR-3B (tax paid) gets auto-flagged by the GSTN system, triggering a DRC-01 notice for short-paid tax. Interest at 18% per annum applies from the original due date, plus potential penalty under Section 73 (10% of tax) or Section 74 (100% of tax, if fraud). Always reconcile GSTR-1 and 3B before filing.

No, GST returns once filed cannot be revised. Errors discovered later must be corrected in the next month's return through amendment tables (Tables 9A, 9B, 9C of GSTR-1 for outward supplies; the catch-up adjustment in GSTR-3B Table 4 for ITC). Annual return GSTR-9 is the final reconciliation opportunity. From the July 2025 tax period, the liability auto-filled in GSTR-3B from GSTR-1 is locked; it must be corrected through GSTR-1A before GSTR-3B is filed.

No. In keeping with the ICAI Code of Ethics, the firm does not advertise fees. The scope of GST return work depends on transaction volume, the number of registrations (single or multi-state), e-invoicing and the reconciliation required, and the terms are agreed in writing in an engagement letter. For a specific requirement, you may contact the firm.

The Quarterly Return Monthly Payment scheme allows taxpayers with turnover up to Rs 5 crore to file GSTR-1 and GSTR-3B quarterly while paying tax monthly via a simple challan. It reduces filing frequency from 24 to 8 events a year. We assess whether QRMP suits your cash flow and customer ITC needs.

Late fee accrues per day (Rs 50/day, Rs 20/day for NIL) plus interest at 18% per annum on the net tax liability. Continued non-filing blocks GSTR-1 filing, can lead to GSTIN suspension, and prevents your customers from claiming input tax credit.

GSTR-2B is a static auto-drafted input tax credit statement generated monthly from suppliers' filings. ITC can generally be claimed only to the extent reflected in GSTR-2B. We reconcile your purchase register against GSTR-2B every month to protect your ITC.

E-invoicing is mandatory for B2B supplies if your aggregate annual turnover exceeds the notified threshold (currently Rs 5 crore). It does not apply to certain categories such as SEZ units, banking, insurance and passenger transport. We help set up and integrate e-invoicing.