Startup ยท Tax & GST
GST Return Filing
Ongoing monthly/quarterly GST compliance for registered businesses.
What is GST Return Filing?
GST Return Filing is the periodic (monthly, quarterly, or annual depending on your registration type) submission of sales, purchases, and tax details to the GST Network, required to remain compliant and continue claiming input tax credit.
Return filing obligations depend on your registration category: regular taxpayers typically file GSTR-1 (outward supplies) and GSTR-3B (summary return with tax payment) monthly, or quarterly under the QRMP scheme with monthly tax payment in between; composition taxpayers file a simplified quarterly statement (CMP-08) and an annual return; and every registered business, regardless of scheme, must additionally file an annual return (GSTR-9) summarising the year.
Because input tax credit now depends heavily on invoice-level matching between what your suppliers report and what you claim, a single missed or delayed supplier filing can ripple into your own credit availability โ which is why ongoing reconciliation, not just on-time filing, has become as important as the filing itself.
Who Needs It
Types & Categories
Monthly Filing
GSTR-1 and GSTR-3B filed every month โ the default for regular taxpayers above the QRMP eligibility threshold.
QRMP (Quarterly Return, Monthly Payment)
Eligible small taxpayers file GSTR-1 and GSTR-3B quarterly, but still pay estimated tax monthly, reducing filing frequency without deferring cash outflow.
Composition Scheme Filing
Quarterly CMP-08 statement-cum-payment plus an annual return, for businesses registered under the Composition Scheme.
Annual Return (GSTR-9)
A yearly reconciliation and summary return required from most regular taxpayers in addition to their periodic filings.
Key Benefits
Documents Required
- Sales and purchase invoices for the filing period
- Input tax credit reconciliation data
- Previous period's filed returns, for continuity
- Debit/credit notes issued during the period
- E-way bill data, where applicable to your supply chain
Our Process
Data Reconciliation
We reconcile your sales/purchase data and input tax credit for the period.
Invoice Matching / ITC Reconciliation
We match your purchase invoices against supplier-filed data (GSTR-2B) to confirm eligible input tax credit before filing.
Return Preparation
The applicable GSTR forms are prepared based on your registration category.
Tax Payment
Applicable tax liability, after adjusting available input tax credit, is computed and paid before or during filing as required by your scheme.
Filing & Confirmation
Returns are filed on the GST portal, and we confirm successful submission.
Annual Return Support
At year-end, we prepare and file your GSTR-9 annual return, reconciling it against your periodic filings for the year.
Penalty for Non-Compliance
Late GSTR-3B filing attracts a late fee of โน50/day (โน25 CGST + โน25 SGST), or โน20/day (โน10 + โน10) for a Nil return, plus interest at 18% per annum on any tax paid late. The late fee is capped per return based on turnover โ โน500 for Nil returns, โน2,000 for turnover up to โน1.5 crore, โน5,000 for โน1.5โ5 crore, and โน10,000 above โน5 crore โ and unpaid late fees/interest must be cleared in cash before filing subsequent periods.
Frequently Asked Questions
What happens if I miss a filing deadline?
Late filing attracts late fees and interest on any tax due, and can also block your ability to file subsequent periods until you catch up โ we help clear any backlog quickly.
How much is the actual late fee?
โน50 per day of delay for a regular GSTR-3B (โน20/day for a Nil return), capped per return on a turnover-linked scale โ from โน500 for Nil returns up to โน10,000 for businesses with turnover above โน5 crore โ on top of 18% per annum interest on tax paid late.
What's the difference between GSTR-1 and GSTR-3B?
GSTR-1 reports your outward supply (sales) invoice details, while GSTR-3B is a summary return where you declare and pay net tax liability after adjusting input tax credit โ both are required from most regular taxpayers each period.
What is QRMP and should I opt for it?
QRMP lets eligible small taxpayers file GSTR-1/3B quarterly while still paying estimated tax monthly โ it reduces filing frequency without deferring your cash tax outflow, and suits businesses wanting fewer filing events without missing payment deadlines.
Do I need to file a return even with zero sales in a period?
Yes โ a Nil return must still be filed for any period with no outward or inward supplies to report; skipping it still attracts late fees like a regular return.
What is GSTR-9 and who needs to file it?
GSTR-9 is the annual return reconciling your periodic filings for the financial year; most regular taxpayers are required to file it, though certain small taxpayers below a specified turnover threshold may be exempted in a given year โ we confirm applicability annually.
Ready to Get Compliant?
Talk to a compliance expert today โ free, no-obligation consultation.
- Free consultation
- Response within 2 hours
- No hidden fees