Expert GST Return Filing Services

GSTR-1: Details of outward supplies (sales). GSTR-3B: Monthly/quarterly summary return with tax payment. GSTR-4: Quarterly return for composition dealers. GSTR-5: Return for non-resident taxpayers. GSTR-6: Monthly return for Input Service Distributors. GSTR-9: Annual return. GSTR-9C: Reconciliation statement for businesses with turnover above ₹5 crore.

GSTR-1: 11th of next month for monthly filers, 13th of next month for quarterly filers using Invoice Furnishing Facility (IFF). GSTR-3B: 20th of next month for monthly filers, 22nd/24th for quarterly filers under QRMP scheme. GSTR-9 (Annual): 31st December of next financial year. Due dates may be extended by government notification.

Late filing attracts: 1) Late fee of ₹50 per day (₹25 CGST + ₹25 SGST), ₹20 per day for nil returns (₹10 + ₹10), maximum ₹10,000. 2) Interest at 18% per annum on tax liability from due date till payment. 3) Restrictions on generating e-way bills. 4) Legal notice and potential prosecution for continued non-compliance.

No, GST returns cannot be revised after filing. However, you can amend details in subsequent returns: GSTR-1 amendments in the next GSTR-1, GSTR-3B amendments in the next GSTR-3B. It's important to file carefully as amendments may impact ITC claim for recipients.

ITC reconciliation is matching the input tax credit claimed by you with the details uploaded by your suppliers in their GSTR-1 (visible in your GSTR-2B). This ensures you claim only eligible ITC and helps identify suppliers who haven't uploaded invoices. Regular reconciliation maximizes your ITC claim and prevents future disputes.

Yes, filing nil returns is mandatory even if you have no transactions during the tax period. Failure to file nil returns attracts late fees of ₹20 per day (₹10 CGST + ₹10 SGST) up to ₹10,000. Regular nil filing keeps your GST registration active and maintains compliance score.

QRMP (Quarterly Return Monthly Payment) scheme allows small taxpayers with turnover up to ₹5 crore to file GSTR-1 and GSTR-3B quarterly instead of monthly. However, tax must be paid monthly through Challan PMT-06. GSTR-1 due: 13th of month after quarter. GSTR-3B due: 22nd/24th of month after quarter depending on state.

ITC can be claimed only if it appears in GSTR-2B, which is auto-populated from suppliers' GSTR-1. If supplier hasn't filed, the ITC won't reflect in GSTR-2B. You should follow up with suppliers to upload invoices. Provisional ITC is not allowed under current GST rules - only matched ITC can be claimed.

GSTR-9 is the annual return that must be filed by all regular taxpayers before 31st December of the next financial year. It contains a summary of all monthly/quarterly returns filed during the year. It includes details of outward supplies, inward supplies, tax paid, ITC availed, and transactions for the entire financial year.

GSTR-1 contains detailed invoice-wise information of outward supplies (sales) made during the period. It's used by recipients to claim ITC. GSTR-3B is a summary return containing consolidated values of outward supplies, input tax credit, and tax payable. Tax payment is made while filing GSTR-3B. Both returns are mandatory for regular taxpayers.

GST payment is made through the GST portal using Challan PMT-06. You can pay via internet banking, NEFT/RTGS, or OTC (over the counter) at authorized banks. Payment must be made before or at the time of filing GSTR-3B. Input tax credit can be used to offset output liability, and only the balance needs to be paid in cash.

Taxpayers under composition scheme file GSTR-4 quarterly instead of GSTR-1 and GSTR-3B. GSTR-4 includes summary of outward supplies, tax payment details, and import of services. Additionally, CMP-08 must be filed quarterly for tax payment. Annual return GSTR-9A was discontinued; composition dealers now file regular GSTR-9.