GST Return Filing (Monthly / Quarterly)
GSTR-1, GSTR-3B, GSTR-2A reconciliation and timely filing to avoid penalties.
Regulatory Framework
Every registered taxable person must furnish returns under Section 39 of the Central Goods and Services Tax Act, 2017. The return framework comprises:\n\n- GSTR-1 (outward supplies): monthly by 11th for large taxpayers; quarterly by 13th for QRMP filers\n- GSTR-3B (summary return + tax payment): monthly by 20th / quarterly for QRMP\n- GSTR-9 (annual return): by 31 December of the following financial year (mandatory for turnover > ₹2 crore; optional below)\n- GSTR-9C (reconciliation statement): mandatory for taxpayers with turnover > ₹5 crore\n\nLate fee under Section 47: ₹50/day (₹25 CGST + ₹25 SGST) for regular returns; ₹200/day for NIL returns. Maximum late fee capped by notification at ₹2,000–₹10,000 depending on turnover.\n\nInterest under Section 50: 18% per annum on unpaid tax; 24% on wrongfully availed ITC.\n\nITC reconciliation: The auto-populated GSTR-2B (inward supplies) must be reconciled with purchase records to ensure ITC claims are valid before GSTR-3B is filed.
How It Works
- 1
Data Collection
Sales invoices, purchase invoices, credit notes, debit notes, and bank statements collected from you for the return period.
Government - 2
GSTR-2B Reconciliation
Purchase register reconciled against auto-populated GSTR-2B to validate ITC claims and identify mismatches with suppliers.
Government - 3
GSTR-1 Filing
Outward supply details filed by the due date — 11th for monthly, 13th for quarterly filers. HSN-wise summary and B2B/B2C breakup included.
Government - 4
Tax Computation & GSTR-3B
Net tax liability computed after setting off ITC. GSTR-3B filed with challan payment before the due date to avoid late fees and interest.
Government - 5
Compliance Report
Monthly compliance summary shared — tax paid, ITC availed, outstanding issues flagged, and next due date calendar provided.
Government
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