GST Return Filing

GST return filing is submitting periodic statements to the GST department reporting your sales, purchases, tax collected and input tax credit claimed. It’s done online on gst.gov.in. Every GST-registered business must file returns on a fixed schedule, monthly, quarterly or annually depending on its scheme and even in months with no activity, when a nil return is required. Think of a return as a regular report card for your tax position; filing keeps your credit flowing and your registration in good standing.

We take the entire monthly cycle off your plate. You send us your sales and purchase data; we review and clean it, reconcile your input tax credit against GSTR-2B and IMS, prepare and file GSTR-1 (or IFF), compute your tax, guide the payment and file GSTR-3B fully reconciled with GSTR-1. We handle QRMP, composition (CMP-08/GSTR-4), nil returns and annual returns (GSTR-9/9C) as applicable, plus any mismatch notices and keep an organised filing archive for audits and loans.

If you hold a GSTIN, you must file returns, there are no exceptions for low activity and even zero-activity months require a nil return. We file for every category of taxpayer in the Vasai-Virar belt: sole proprietors, partnerships, LLPs and companies; consultants and professionals; manufacturers, wholesalers, distributors and retailers; e-commerce sellers and operators; importers and exporters and special registrants like composition dealers, TDS/TCS deductors, ISDs and UIN holders. Tell us your setup and we’ll confirm exactly which returns apply.

Most regular businesses file GSTR-1 (sales), GSTR-3B (summary and tax) and an annual GSTR-9. Composition dealers file CMP-08 quarterly and GSTR-4 annually. Special categories file specific returns, GSTR-7 for TDS, GSTR-8 for e-commerce TCS, GSTR-5 for non-residents, GSTR-6 for ISDs, GSTR-11 for UIN holders and GSTR-10 as a final return on cancellation. We confirm your exact filing obligations up front and handle all of them, so nothing is missed and nothing unnecessary is filed.

Doing it yourself means hours of portal work each month, high error risk on mismatches and ITC, and the burden of tracking every rule change with late fees, interest and lost credit if something slips. With us, you just send data; we reconcile it before filing, track and remind you of deadlines, apply the latest 2025–26 rules automatically and respond to any notices on your behalf. You trade hours of stress and risk for a few minutes of sending us your invoices.

GSTR-1 is the detailed, invoice-wise statement of your outward supplies (sales), it feeds your buyers’ input tax credit. GSTR-3B is the summary return where you report totals, claim ITC and pay your net tax. GSTR-1 feeds credit; GSTR-3B settles liability. The two must reconcile and from 2025 your GSTR-3B liability is auto-locked from GSTR-1, so accuracy in GSTR-1 is essential. We keep them aligned every cycle.

GSTR-2B is an auto-populated, static statement of the input tax credit available to you in a period, based on what your suppliers reported in their GSTR-1 and through IMS. It’s the reference for what ITC you can legitimately claim in GSTR-3B. Claiming more than your GSTR-2B reflects is a common cause of notices. We reconcile your purchases against it every cycle to keep your claims accurate and defensible.

GSTR-1A is the amendment return used to correct GSTR-1 for the same period, for example, if an invoice was missed or mis-reported and it must be done after GSTR-1 but before GSTR-3B. Since returns can’t be revised after filing and GSTR-3B is now hard-locked from GSTR-1, GSTR-1A is the proper route to fix an error before it locks into your liability. We use it whenever a same-period correction is needed.

IFF is an optional facility for QRMP taxpayers to report their B2B invoices in the first two months of a quarter, so their buyers get timely input tax credit rather than waiting for the quarterly GSTR-1. It’s filed by the 13th of the month. Using IFF keeps your B2B customers happy while you stay on the lighter quarterly cycle. We manage IFF for QRMP clients where it benefits their buyer relationships.

PMT-06 is the monthly tax-payment challan QRMP taxpayers use to pay their GST in the first two months of a quarter, due by the 25th because under QRMP you file returns quarterly but still pay tax monthly. It’s a common misconception that QRMP means paying only once a quarter; the payment stays monthly via PMT-06. We generate and manage these payments so your liability is always cleared on time.

GSTR-9 is the annual consolidated return summarising your year’s GST, due by 31 December following the financial year and mandatory above the prescribed turnover threshold. GSTR-9C is an additional reconciliation statement required for businesses with turnover above ₹5 crore, reconciling your books with your annual return. We prepare both at year-end drawing on your clean monthly returns, and through our associated CA where certification is required, so year-end is smooth, not a scramble.

GSTR-10 is a one-time final return you must file if your GST registration is cancelled or surrendered, generally within three months of cancellation. It closes out your tax position on exit. Skipping it leaves an open compliance obligation even after you’ve stopped trading. If you cancel your registration, we handle the GSTR-10 so your GST record is properly and cleanly closed.

For monthly filers, GSTR-1 is due by the 11th and GSTR-3B by the 20th of the following month. Under QRMP in Maharashtra, GSTR-1 is due by the 13th and GSTR-3B by the 22nd after the quarter, with monthly tax paid via PMT-06 by the 25th. Composition dealers file CMP-08 by the 18th after the quarter. Annual GSTR-9 and GSTR-9C are due by 31 December following the financial year. We track every one of these for you.

GST splits states into two groups for the quarterly GSTR-3B deadline. Maharashtra falls in the Category X / State Group 1 list, so the quarterly GSTR-3B due date here is the 22nd of the month after the quarter (some other states have the 24th). It’s a small but important detail, filing to the wrong group’s date risks a late fee. We apply Maharashtra’s correct dates automatically and always confirm against the portal in case the government extends a date by notification.

With clean data, a routine monthly filing is quick, data review and ITC reconciliation take about a day and GSTR-1, tax computation and GSTR-3B can each be completed the same day. The main things that slow filing are missing invoices, supplier GSTR-1 mismatches, wrong buyer GSTINs or pending earlier returns blocking the current one. Because we set up an early-data routine and reconcile ahead of time, your returns are filed comfortably before the deadline.

A few days before the due date is ideal. With clean data in hand early, a routine monthly filing is quick and comfortably on time. The single biggest avoidable delay is waiting until the deadline to share invoices, so we set up a simple monthly routine and reminders that prevent last-minute rushes. Send early, and your GSTR-1 and GSTR-3B are filed with room to spare, including time for reconciliation and payment.

GSTR-9, the annual consolidated return, is due by 31 December following the end of the financial year, for example, 31 December 2026 for FY 2025-26. It’s mandatory above the prescribed turnover threshold and businesses above ₹5 crore also file GSTR-9C. We prepare both at year-end, drawing on your clean monthly returns, through our associated CA where certification is needed, so the annual filing is straightforward rather than a last-minute reconstruction.

You face a late fee of ₹50 per day (₹20 for nil returns), capped at ₹5,000 per return, plus 18% annual interest on any unpaid tax. GST enforces sequential filing, so a missed return blocks the next one and two consecutive GSTR-3B defaults block your e-way bills, which can halt your goods. Persistent non-filing can lead to suspension or cancellation of your GSTIN. Our whole service is built to make sure you never reach that point.

Two consecutive GSTR-3B defaults block your ability to generate e-way bills, which can literally stop your goods from moving, halting deliveries and hurting customer commitments. It’s one of the most operationally damaging consequences of falling behind. Keeping your GSTR-3B current is what keeps your e-way bill facility active. We’ve restored blocked e-way bill facilities for clients by clearing their backlog in sequence, then kept them on time so it never recurs.

GST enforces sequential filing: you can’t file a later return until the earlier one is done. So a single missed GSTR-1 or GSTR-3B blocks the next period, and the problem snowballs, late fees accrue on each blocked period while you’re locked out of filing forward. This is why “I’ll catch up later” is dangerous. We clear pending periods in the correct order so the chain is unblocked, then keep you current.

Yes. The 18% annual interest applies to any tax paid late, even by a single day calculated on the unpaid amount for the period of delay. It’s a common misconception that interest only applies if you never pay; in reality, any delay in paying your GST liability attracts it. Paying on time is the only way to avoid it, which is why we compute your liability and guide payment promptly each cycle.

Yes. Beyond late fees and blocked filings, persistent non-filing can lead to suspension and ultimately cancellation of your GSTIN, which stops you invoicing with GST and disrupts your business. It can also trigger a best-judgement assessment where the officer estimates your liability. Staying current is far cheaper and simpler than getting a cancelled registration reinstated. Keeping you consistently filed is the core of what this service protects.

Several updates now shape almost every filing and we build them in automatically. Returns can’t be filed beyond three years from their due date (a permanent block). GSTR-3B liability is hard-locked from your GSTR-1/IFF, so corrections must go through GSTR-1A first. The Invoice Management System (IMS) now drives your GSTR-2B and eligible ITC. Returns still can’t be revised after filing. And ITC for a year must be claimed by 30 November following it. We apply all of these so you don’t have to track them.

From the July 2025 tax period, the GST portal won’t accept any return filed more than three years after its original due date, with hard cutoffs enforced from December 2025. Once that window closes, the period is permanently blocked and can never be filed along with any related credit. If you have old pending returns, clearing them is now genuinely urgent. We help businesses bring backlogs up to date before they lock out for good.

Your tax liability in GSTR-3B is now auto-populated from your GSTR-1/IFF and locked, you can’t simply overwrite it. From the November 2025 tax period, even Table 3.2 values (like inter-state supplies to unregistered persons) became non-editable. Any correction must be made in GSTR-1A before you file GSTR-3B. This makes an accurate GSTR-1 more important than ever, since errors there flow straight into your locked liability. We get GSTR-1 right the first time.