GST Returns Filing

Accurate and timely filing of monthly, quarterly, and annual GST returns (GSTR‑1, GSTR‑3B, GSTR‑4, GSTR‑9, GSTR‑9C) under the CGST/SGST Act, 2017

GST Returns

What are GST Returns?

Goods and Services Tax (GST) is a comprehensive indirect tax on the supply of goods and services. Every registered taxpayer is required to file periodic returns with the GST authorities, detailing their outward supplies, input tax credit, and tax payments. The CGST/SGST Act, 2017 (as amended) mandates filing of returns such as GSTR‑1 (outward supplies), GSTR‑3B (summary return), and annual returns. Timely and accurate filing is crucial to avoid interest, late fees, and input tax credit blockage.

Common GST Return Forms

  • GSTR‑1: Monthly or quarterly return of outward supplies (sales).
  • GSTR‑3B: Monthly summary return with details of sales, ITC, and tax liability (can be filed until the 20th/24th of the next month).
  • GSTR‑4: Annual return for composition scheme taxpayers (filed by 30th April).
  • GSTR‑5: Return for non‑resident taxable persons.
  • GSTR‑9: Annual return for regular taxpayers (due 31st December of the subsequent financial year).
  • GSTR‑9C: Reconciliation statement and certification (for taxpayers with turnover above Rs. 5 crore).

Due Dates (Typical)

  • GSTR‑1 (monthly filers): 11th of the following month.
  • GSTR‑3B (monthly): 20th (for small taxpayers) / 24th of the following month.
  • GSTR‑4: 30th April of the following financial year.
  • GSTR‑9 / GSTR‑9C: 31st December of the following financial year.

Documents Required

  • GSTIN and login credentials.
  • Sales and purchase invoices for the period.
  • Debit/credit notes and advance receipts.
  • Input tax credit register and reverse charge mechanism details.
  • Bank statements reflecting tax payments.

File Your GST Returns

Our GST experts will prepare your data, file returns on time, and help you stay compliant.

Our GST Return Filing Process

From invoice data to filed returns, we handle the entire workflow.

1. Data Collection

We gather sales invoices, purchase invoices, and tax payment challans for the relevant period.

2. Reconciliation & Computation

We reconcile your sales register with purchase data, verify input tax credit, and compute tax liability.

3. Return Preparation

The GST return is prepared in the appropriate format, ensuring all supplies and ITC are correctly reported.

4. Filing on GST Portal

We file the return through the GSTN portal and provide you with the acknowledgment (ARN).

Frequently Asked Questions

Common queries about GST returns

GSTR‑1 is a statement of outward supplies (sales) that needs to be filed monthly or quarterly, while GSTR‑3B is a monthly summary return that includes summary of sales, input tax credit, and tax liability along with payment of tax.
Late filing attracts a late fee of Rs. 50 per day (Rs. 25 for CGST + Rs. 25 for SGST) for regular returns, and Rs. 20 per day (Rs. 10 for CGST + Rs. 10 for SGST) for nil returns. Additionally, interest at 18% per annum is levied on the outstanding tax liability. Continuous non‑compliance may lead to suspension or cancellation of GST registration.
ITC can only be claimed when the supplier has uploaded the invoices in their GSTR‑1, which then reflect in your GSTR‑2B. From 1st January 2022, ITC is restricted to the extent of invoices appearing in GSTR‑2B, so it is essential to ensure your suppliers file on time.
All regular taxpayers (except composition dealers, input service distributors, non‑resident taxpayers, and certain notified categories) are required to file GSTR‑9 annually, providing a summary of all monthly/quarterly returns filed during the year.
Taxpayers with an aggregate annual turnover of up to Rs. 5 crore in the preceding financial year can opt for the Quarterly Return Filing and Monthly Payment (QRMP) scheme, allowing them to file GSTR‑1 and GSTR‑3B quarterly instead of monthly, while paying tax on a monthly basis.