GST Return Filing
Miss a single return deadline and the penalties start piling — ₹50/day per return. Get your GSTR-1, GSTR-3B, and GSTR-9 filed accurately and on time by our GST experts.
What Is GST Return Filing?
A GST return is a document containing details of all sales, purchases, tax collected, tax paid, and input tax credit claimed during a specific period. Every registered business must file GST returns on the portal — even if there was no business activity (nil return).
The most commonly filed returns are GSTR-1 (outward supplies/sales) and GSTR-3B (summary + tax payment). Additionally, an annual return GSTR-9 must be filed by December 31 every year.
Start FilingPenalty Avoided
Types of GST Returns
| Return | What It Contains | Who Files | Frequency | Due Date |
|---|---|---|---|---|
| GSTR-1 | Outward supplies (sales), credit/debit notes, export details | All regular taxpayers (except QRMP opted) | Monthly | 11th of next month |
| GSTR-3B | Summary of outward + inward supplies, ITC claimed, tax payable, payment | All registered taxpayers | Monthly / Quarterly | 20th of next month |
| GSTR-9 | Annual consolidated return — all supplies, ITC, tax paid during the year | Regular taxpayers (turnover > ₹2 Cr mandatory, below optional) | Annual | 31st December |
| GSTR-9C | Reconciliation statement — GSTR-9 vs audited financials | Turnover > ₹5 Crore | Annual | 31st December |
| GSTR-4 | Composition scheme quarterly return — summary + tax payment | Composition taxpayers | Quarterly | 18th of month after quarter |
| ITC-04 | Statement of ITC as declared in GSTR-3B vs actually available | All regular taxpayers (mandatory from Jan 2025) | Monthly | 25th of next month |
Monthly vs Quarterly Filing
Monthly Filing (Default)
| GSTR-1 Due | 11th of following month |
| GSTR-3B Due | 20th of following month |
| ITC-04 Due | 25th of following month |
| Suitable For | All businesses (default mode) |
| ITC Impact | ITC available in same month |
This is the standard filing frequency for all GST registered businesses unless they opt for QRMP scheme.
QRMP Scheme (Quarterly)
| GSTR-1 Due | 13th of month after quarter (using QR code for invoices) |
| GSTR-3B Due | Jan (Oct-Dec), Apr (Jan-Mar), Jul (Apr-Jun), Oct (Jul-Sep) — 22nd |
| Eligibility | Turnover up to ₹5 Crore in previous FY |
| ITC Impact | ITC available only after filing quarterly return (delayed) |
Reduces filing frequency from 12 to 4 times a year, but ITC gets deferred. Must generate QR code for B2C invoices.
GSTR-1: Your Sales Register
GSTR-1 is the most detailed GST return. It contains every invoice you issued during the month — who you sold to, what you sold, how much tax you collected, and whether it was intra-state or inter-state.
Why GSTR-1 Accuracy Matters Most
Your GSTR-1 data auto-populates into your buyers' GSTR-2A/2B. If you make an error — wrong GSTIN, wrong amount, wrong rate — your buyer's ITC gets affected, and they'll raise a discrepancy. GSTR-1 mistakes cascade to everyone in the chain.
What Goes Into GSTR-1
| B2B Invoices | Supplies to registered businesses — with buyer GSTIN, invoice value, tax rate, tax amount, place of supply |
| B2C Large | B2C supplies > ₹2.5 Lakhs per invoice — inter-state only, with state-wise summary |
| B2C Small | B2C supplies ≤ ₹2.5 Lakhs — state-wise summary only (no individual invoices) |
| Credit/Debit Notes | Return of goods, discount after invoice, price correction — linked to original invoices |
| Export Supplies | Zero-rated supplies — with or without payment of tax, shipping bill number |
| Nil Rated / Exempt | Supplies on which GST is 0% or exempt (like fresh milk, healthcare, education) |
| Advances Received | Advance payments received before issuing invoice — tax must be paid on advance |
| HSN/SAC Summary | Summary of goods/services by HSN/SAC code — mandatory for turnover above ₹5 Crore (4-digit), above ₹1.5 Cr (2-digit) |
What Goes Into GSTR-3B
| Table | Details |
|---|---|
| Table 3.1 | Outward supplies + advances (auto-populated from GSTR-1) |
| Table 3.1.1 | Outward supplies liable to reverse charge |
| Table 4 | Inward supplies eligible for ITC — from registered + unregistered persons |
| Table 4A | ITC from imports — IGST paid on imports of goods + services |
| Table 4B | ITC from reverse charge — supplies where you pay tax under RCM |
| Table 5 | Exempted + nil-rated + non-GST supplies (reduces ITC eligibility proportionally) |
| Table 5A | ITC reversed — due to ineligible inputs, reversal under 42/43, time limit expiry |
| Table 6 | Payment of tax — CGST, SGST, IGST, cess — through cash + ITC |
GSTR-3B: Tax Payment Return
GSTR-3B is a simplified summary return where you declare your total tax liability, claim ITC, and pay the net tax. It's shorter than GSTR-1 but the numbers must match — discrepancies trigger notices.
The ITC Matching Problem
Starting 2024-25, ITC is available only if it reflects in GSTR-2B (auto-populated from suppliers' GSTR-1). If your supplier hasn't filed GSTR-1 or reported your invoice wrong — your ITC gets blocked. We reconcile ITC before filing GSTR-3B to identify blocked credits early.
GSTR-9: Annual Return
GSTR-9 is a consolidated annual return that summarizes all 12 months' GSTR-1 and GSTR-3B into one document. It includes detailed breakdowns of supplies, ITC, tax paid, refunds claimed, and reconciliations.
It's mandatory for businesses with turnover above ₹2 Crore in the financial year. Below ₹2 Crore, filing is optional but recommended — non-filing can raise flags during assessment.
GSTR-9C (Reconciliation Statement)
If your turnover exceeds ₹5 Crore, you must also file GSTR-9C — which reconciles GSTR-9 figures with your audited financial statements (P&L, balance sheet). This requires your CA to certify the reconciliation.
GSTR-9 Key Tables
| Table 4 | Supplies made — B2B, B2C, exports, exempt, nil — state-wise + rate-wise |
| Table 5 | Input tax credit claimed — rate-wise, from registered/unregistered/imports |
| Table 6 | Tax paid — CGST, SGST, IGST — through ITC + cash |
| Table 7 | ITC reversed and re-claimed — time-based reversal (Sec 16(4), 42, 43) |
| Table 8 | Supplies received from composition dealers, unregistered persons |
| Table 9 | Advances received, adjusted, refunded during the year |
| Table 11 | Demands, refunds, interest paid during the year |
| Table 14 | Reconciliation — turnover per books vs GSTR-1 vs GSTR-3B vs audit |
Documents For Return Filing
We don't need all documents for every return. What we need depends on whether it's GSTR-1, GSTR-3B, or GSTR-9 — and how organized your books are.
Get My ChecklistWhat We Need
For GSTR-1 & GSTR-3B
- Sales Register / Invoice List — All sales invoices for the period with customer GSTIN, amounts, tax rates
- Purchase Register — Purchase invoices for ITC claim (we match with GSTR-2B)
- Purchase Invoices from Unregistered Dealers — For reverse charge calculation
- Credit/Debit Notes — Returns, discounts, corrections issued
- Import Documents — Bill of entry for imports (for IGST ITC)
For GSTR-9 (Annual)
- All 12 months' GSTR-1 and GSTR-3B data — We pull from portal if already filed
- Financial Statements — P&L and balance sheet for the year
- TDS/TCS Certificates — If TDS was deducted on your supplies under GST
Access
- GST Portal Credentials — Username/password or we can work via your authorized representative
How We File Your GST Returns
Collect Invoices
Sales invoices, purchase bills, import docs for the period.
Organize Data
Sort by B2B/B2C, HSN, tax rate, inter/intra-state.
ITC Reconciliation
Match purchases with GSTR-2B — identify blocked ITC.
Prepare Returns
Draft GSTR-1 + GSTR-3B with all tables filled accurately.
Your Approval
We share draft for review. You confirm before we submit.
File & Pay
Filed on portal + tax payment confirmation sent to you.
Late Filing Penalties
| Violation | Penalty | Section |
|---|---|---|
| Late filing of GSTR-3B (turnover ≤ ₹5 Cr) | ₹50 per day (max ₹5,000) | Sec 47(2) |
| Late filing of GSTR-3B (turnover > ₹5 Cr) | ₹100 per day (no upper cap) | Sec 47(2) |
| Late filing of GSTR-1 | ₹50 per day (max ₹5,000) | Sec 47(1) |
| Late filing of GSTR-9 (turnover ≤ ₹5 Cr) | ₹50 per day (max ₹5,000) | Sec 47(2) |
| Late filing of GSTR-9 (turnover > ₹5 Cr) | ₹100 per day (no upper cap) | Sec 47(2) |
| Non-filing for 6 consecutive months | GST Registration Cancellation | Rule 21 |
| Interest on delayed tax payment | 18% per annum on outstanding tax | Sec 50(1) |
| Wrong ITC claim | ITC reversed + penalty + interest | Sec 16(4), 42, 43 |
| Short payment / non-payment of tax | 10% of tax (min ₹10,000) + interest | Sec 73/74 |
GST Filing Mistakes
GSTR-1 ≠ GSTR-3B Mismatch
Sales reported in GSTR-1 don't match tax declared in GSTR-3B. This triggers automated discrepancy notices and blocks buyer ITC.
Claiming ITC Not in GSTR-2B
If your supplier hasn't filed GSTR-1, your purchase won't appear in GSTR-2B and ITC is blocked. Claiming it anyway leads to reversal + penalty.
Wrong Tax Rate Selection
Applying 18% when it should be 12%, or 5% instead of exempt. Wrong rate on even one invoice means wrong tax for the entire return.
Not Reporting Reverse Charge
Purchases from unregistered dealers, GTA services, legal services — all require RCM. Not reporting means tax evasion notice.
Missing Credit/Debit Notes
Returned goods or post-invoice discounts not reported in GSTR-1. Original sale still shows in buyer's GSTR-2B — mismatch.
Not Filing Nil Returns
Even with zero business activity, nil GSTR-1 and GSTR-3B must be filed. Not filing counts towards the 6-month cancellation rule.
Common Questions
For monthly filers: GSTR-1 is due by 11th and GSTR-3B by 20th of the following month. For QRMP quarterly filers: GSTR-1 by 13th of the month after quarter (with QR code invoices), and GSTR-3B by 22nd of April/July/October/January.
Technically yes — the portal allows it. But if you report sales in GSTR-3B that don't match GSTR-1, it creates a discrepancy. Also, your GSTR-1 data auto-populates into GSTR-3B Table 3.1 from 2024-25 onwards, making it increasingly difficult to file GSTR-3B independently. We always recommend filing GSTR-1 first.
Three things happen: (1) Penalty accumulates — ₹50–₹100 per day per return, (2) Interest at 18% keeps running on unpaid tax, (3) After 6 consecutive months of non-filing, your GST registration gets cancelled automatically. Re-registration is possible but comes with conditions and scrutiny. We help regularize overdue returns before cancellation.
GSTR-2B is an auto-generated statement showing all purchases where your suppliers have reported your GSTIN in their GSTR-1. From 2024-25, ITC can only be claimed if it appears in GSTR-2B. If your supplier didn't file GSTR-1 or reported wrong details — your ITC is blocked until they correct it. We check GSTR-2B before every GSTR-3B filing.
No. Composition taxpayers file only GSTR-4 (quarterly return). They cannot file GSTR-1 because they don't charge GST on invoices — they issue bill of supply instead. GSTR-4 is a simplified return with just the turnover summary and tax payment.
GSTR-1: Yes, you can amend any invoice in a subsequent month's GSTR-1 — add missing invoices, correct errors, delete wrong ones. There's no time limit for amendments. GSTR-3B: Cannot be revised directly — but you can adjust in the current month's GSTR-3B through Table 4B(2) (additional ITC) or by increasing tax payment.
GSTR-9 is the annual return summarizing all monthly returns — supplies, ITC, tax paid during the year. GSTR-9C is a reconciliation statement that compares GSTR-9 figures with your audited financial statements (P&L, balance sheet). GSTR-9C is mandatory only if turnover exceeds ₹5 Crore. Both are due by December 31.
Act immediately — you're 2 months away from automatic cancellation. We help by: (1) Filing all pending GSTR-1 and GSTR-3B sequentially, (2) Paying accumulated tax + interest, (3) Paying late filing penalties, (4) Checking if cancellation notice has been issued and filing reply if needed. The sooner you act, the lower the damage.
Don't Let ₹50/Day Become
Thousands In Penalties.
Every missed return = penalty + interest + blocked ITC + cancellation risk. File accurately and on time — let our GST experts handle it.