GST Return Filing Services
Monthly and quarterly GST return filing — GSTR-1, GSTR-3B, GSTR-9, GSTR-9C — with ITC reconciliation and accurate liability computation.
What our GST Return Filing service covers
How the engagement works
Documents required
- → GST login credentials
- → Sales invoices (all B2B, B2C, exports)
- → Purchase invoices (with GSTIN of supplier)
- → Credit notes & debit notes issued/received
- → Bank statement of GST-registered bank account
- → E-way bills generated (for movement of goods)
- → TDS/TCS credits if applicable
- → Stock register (for annual return)
- → Audited financials (for GSTR-9C)
GST return filing calendar
| Return | Frequency | Due Date | Who files |
|---|---|---|---|
| GSTR-1 | Monthly | 11th of next month | Turnover above Rs 5 crore (mandatory monthly) |
| GSTR-1 (QRMP) | Quarterly | 13th of month after quarter | Turnover up to Rs 5 crore (optional) |
| GSTR-3B | Monthly | 20th of next month | All regular registered taxpayers |
| PMT-06 (QRMP) | Monthly | 25th of next month | QRMP scheme — monthly tax payment |
| CMP-08 | Quarterly | 18th of month after quarter | Composition scheme |
| GSTR-9 | Annual | 31 December of next FY | Turnover above Rs 2 crore |
| GSTR-9C | Annual | 31 December of next FY | Turnover above Rs 5 crore (self-certified) |
Why ITC reconciliation matters more than anything
Section 16(2)(aa) requires that you can claim ITC only if the invoice is reflected in your GSTR-2B. If a supplier has not filed their GSTR-1, your ITC for that invoice is blocked. Manual reconciliation between purchase register and GSTR-2B every month identifies:
- Mismatched invoices — invoice number, date or amount differs
- Missing invoices — supplier has not filed GSTR-1
- Wrong GSTIN entries — supplier filed against wrong recipient GSTIN
- Time-barred ITC — claim window (30 November of next FY) about to close
Late filing penalties
Filing delays attract two charges:
- Late fee under Section 47: Rs 50 per day (Rs 20 for nil return) per Act — both CGST and SGST — capped at Rs 5,000 per return
- Interest under Section 50: 18% per annum on net tax payable in cash, calculated from the due date until the date of payment
For consistent non-filing across multiple months, GSTIN can be suspended under Rule 21A, blocking your ability to issue tax invoices.
Frequently asked questions
What is the difference between QRMP and regular monthly filing? +
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.
My supplier has not filed GSTR-1. Can I still claim ITC? +
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.
Is e-invoicing mandatory for my business? +
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.
What happens if I file a nil GSTR-3B but had transactions? +
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.
Can I revise a filed GSTR-3B? +
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.
How much do you charge for monthly GST filing? +
Fees depend on transaction volume, complexity (single vs multi-state), e-invoicing scope and need for daily/weekly reconciliation. Per ICAI ethics, fee schedules are shared only on consultation. Please contact the firm for a quote tailored to your business.
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Ready to engage SKAG and Associates for GST Return Filing?
Speak with CA Gaurav Singh about your specific requirements. Initial consultation has no obligation.
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