GST Return Filing and Compliance
A GSTIN is a standing obligation, not a one-time certificate. Returns fall due every month or quarter whether or not you traded, and the penalty for silence accrues daily.
- GSTR-1 and GSTR-3B filed on time, every period
- Input credit reconciled against GSTR-2B
- Annual return and reconciliation where applicable
- Late fee and interest exposure kept at zero
- Government fee from
- ₹50 per day
- Our fee from
- ₹799
- Typical timeline
- By 31 December
What you actually have to file
Most regular taxpayers file two returns each period. GSTR-1 reports your outward supplies invoice by invoice; GSTR-3B is the summary return through which tax is actually paid. Taxpayers with turnover up to ₹5 crore may opt into the QRMP scheme and file both quarterly while paying tax monthly by challan, which reduces filing volume without reducing the payment obligation.
Input tax credit is the part that most often goes wrong. Credit is available only for invoices your supplier has actually reported, which appear in your auto-generated GSTR-2B. If a supplier fails to file, the credit is not yours to take that period, however genuine the purchase. Reconciling purchases against GSTR-2B every period is the work that protects the credit and prevents notices later.
An annual return in GSTR-9 is required where turnover exceeds ₹2 crore, and a self-certified reconciliation statement in GSTR-9C where it exceeds ₹5 crore. Composition taxpayers file quarterly payment in CMP-08 and an annual return in GSTR-4 instead of the regular cycle.
Returns cannot be revised. An error is corrected in a later period's return rather than by amending the one already filed, which is why getting the original right matters more under GST than it did under the taxes it replaced.
What gst return filing gives you
The practical advantages, not the marketing version.
No late fees
Filing on time avoids ₹50 per day per return, and ₹20 per day even when you have nothing to report.
Credit actually claimed
Reconciliation against GSTR-2B catches suppliers who have not filed, while there is still time to chase them.
Registration stays active
Continuous non-filing leads to suspension and eventual cancellation of your GSTIN, which stops you invoicing.
E-way bills stay available
Blocked returns block e-way bill generation, which halts the movement of your goods.
Clean record for finance
Lenders and investors examine GST filing history as a proxy for how a business is run.
Notices answered properly
Where a mismatch notice does arrive, it is dealt with against the underlying records rather than guessed at.
The process, step by step
Every stage, with realistic timelines — including the ones that depend on the registry rather than on us.
- 12–3 days
Collect the period's records
Sales invoices, purchase invoices, credit and debit notes, and expense records are gathered in a fixed format each period.
- 21–2 days
Reconcile against GSTR-2B
Purchases are matched to the auto-populated statement so that only credit actually available is claimed, and gaps are raised with suppliers.
- 3By the 11th
File GSTR-1
Outward supplies are reported invoice-wise so your buyers can take their credit.
- 4By the 20th
Compute and pay tax
Output tax less eligible input credit gives the cash payable, which is deposited by challan.
- 5By the 20th
File GSTR-3B
The summary return is filed and the liability discharged from the cash and credit ledgers.
- 6By 31 December
Annual return
GSTR-9, and GSTR-9C where turnover requires it, are prepared from the year's filings and books.
What you need to provide
Have these ready and the filing moves quickly. We tell you if anything is missing before we start.
Each period
- Sales invoices and any credit or debit notes issued
- Purchase invoices with supplier GSTIN
- Expense bills on which credit is claimed
- Export invoices, shipping bills and LUT details if applicable
- Advance receipts and adjustments
- Bank statements for the period
Access and credentials
- GST portal username and password
- Registered mobile and email for OTP
- Digital Signature Certificate for companies and LLPs
Annually
- Audited financial statements
- Trial balance and turnover reconciliation
- Details of credit reversed or reclaimed during the year
- HSN-wise summary of outward supplies
Late fees and interest
These are statutory fees payable to the government, separate from our professional fee. We never mark them up.
| Fee type | Amount | Notes |
|---|---|---|
| GSTR-3B late fee | ₹50 per day | ₹25 CGST + ₹25 SGST, from the due date until filed. |
| GSTR-3B nil return late fee | ₹20 per day | ₹10 CGST + ₹10 SGST. |
| GSTR-1 late fee | ₹50 per day | ₹20 per day for a nil return. |
| Maximum late fee — turnover up to ₹1.5 crore | ₹2,000 | Per return, per Act. |
| Maximum late fee — turnover ₹1.5 to ₹5 crore | ₹5,000 | Per return, per Act. |
| Interest on tax paid late | 18% per annum | Computed from the due date to the date of payment. |
| GSTR-9 annual return late fee | ₹200 per day | Capped at a percentage of turnover. |
These are penalties, not fees for a service — every one of them is avoidable by filing on time. Caps and rates are revised periodically and amnesty schemes appear from time to time; we apply the position current at the date of filing.
Transparent professional fees
Fixed fees, quoted upfront. Government fees are charged at cost and shown separately on every invoice.
Nil / Small
Nil returns or up to 25 invoices a month.
- GSTR-1 and GSTR-3B filed
- GSTR-2B reconciliation
- Due-date reminders
- Filing acknowledgements shared
Regular
Up to 150 invoices a month.
- Everything in Nil / Small
- Input credit follow-up with suppliers
- Credit and debit note handling
- Monthly tax position summary
- Notice handling for the period
Annual Return
GSTR-9, with GSTR-9C where required.
- Turnover reconciliation with books
- Credit reconciliation for the year
- HSN summary preparation
- GSTR-9 filing
- GSTR-9C where turnover exceeds ₹5 crore
Questions we get asked
If your question is not here, send it over — we answer directly rather than routing you to a form.
Do I have to file if I had no sales?
What is QRMP and should I opt in?
My supplier did not file, so I lost the credit. What can I do?
Can a return be revised after filing?
What happens if I stop filing altogether?
Is the annual return compulsory for everyone?
Still unsure? Book a free consultation and we will tell you honestly whether this is the right service for you.
Ready to start your gst return filing?
Talk to an IP professional first. No obligation, no sales script — just a clear view of where you stand and what it will cost.