GST Return Filing
Timely, accurate GST return filing — GSTR-1, GSTR-3B, GSTR-9 — with ITC reconciliation and notice prevention.
Overview
GST compliance is an ongoing obligation with strict monthly and annual deadlines. Late or incorrect filings attract late fees, interest on tax, and block your customers' input tax credit — damaging business relationships. Our team maintains your GST compliance calendar, reconciles purchase and sale data, files your monthly returns, and reviews your ITC position to prevent mismatches before they become notices.
Who Should Avail This?
All GST-Registered Businesses
Every registered taxpayer must file GSTR-1 and GSTR-3B monthly or quarterly, regardless of whether transactions occurred.
Businesses with High Transaction Volume
Businesses with many purchase invoices need ITC reconciliation to avoid excess claims.
Exporters
Exporters must file LUT and ensure zero-rated exports are correctly reported for GST refund claims.
E-Commerce Sellers
Sellers on online platforms need careful reconciliation of TCS deductions with their own returns.
How It Works
Sales Data Collection
We collect your sales invoices and upload data into GSTR-1 with correct HSN codes and tax rates.
ITC Reconciliation
We reconcile your purchase invoices against GSTR-2B to verify ITC eligibility before claiming.
GSTR-3B Filing
We compute tax liability net of ITC and file GSTR-3B with payment challan by the due date.
Annual GSTR-9 Filing
At year end, we file the annual return with reconciliation of the entire year's data.
Notice Prevention Review
We run a monthly mismatch report to identify and resolve discrepancies before they attract department notice.
Important Due Dates
| Compliance / Filing | Due Date | Applicable To |
|---|---|---|
| GSTR-1 (monthly) | 11th of next month | Businesses with turnover > Rs 5 Cr |
| GSTR-1 (quarterly - QRMP) | 13th of month after quarter | Businesses with turnover up to Rs 5 Cr |
| GSTR-3B (monthly) | 20th of next month | All regular taxpayers |
| GSTR-9 (annual) | 31st December | All registered taxpayers with turnover > Rs 2 Cr |
Penalties for Non-Compliance
Late filing of GSTR-3B
Rs 50/day (Rs 20/day if nil return). Maximum Rs 10,000 per return.
Interest on short payment of tax
18% per annum on unpaid tax from due date
Non-filing resulting in cancellation
GST registration can be cancelled if returns not filed for 6 months
Frequently Asked Questions
Q.What happens if I miss filing GSTR-3B?
A. A late fee of Rs 50 per day (Rs 20 per day for nil returns) applies. Also, your customers cannot claim ITC on your invoices until you file, which may damage your business relationships.
Q.What is the difference between GSTR-1 and GSTR-3B?
A. GSTR-1 reports your outward sales. GSTR-3B reports your net tax payable after deducting ITC. Both must be filed every period — GSTR-1 first, then 3B.
Q.I have no transactions this month — do I still need to file?
A. Yes. A 'nil return' must be filed for every period, even if there are no transactions. Non-filing results in late fees and potential registration cancellation.
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Stay Compliant
Professional assistance with your GST Return Filing.
Alok K Acharya & Associates, Chartered Accountants
Across India