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GST

GST Return Filing

Monthly or quarterly GSTR-1/IFF, GSTR-3B, CMP-08 and GSTR-4 filing with ITC matching against GSTR-2B and invoice checks.

  • From ₹999 / month + GST
  • Filing within 1–2 working days of receiving complete data and ahead of the due date
  • Confidential handling

About GST Return Filing

GST returns are small in form but strict in timing: a late GSTR-3B blocks your next GSTR-1 and your buyers' credit. We compile your invoices, reconcile ITC with GSTR-2B, compute the cash and credit payment, and file on time every period, with a clear summary after each filing.

What is GST Return Filing?

Every registered taxpayer has to report outward supplies and pay tax periodically. Regular taxpayers file GSTR-1 (details of outward supplies) and GSTR-3B (summary return and tax payment), either monthly, or quarterly under the QRMP scheme with monthly tax payment by challan. Composition taxpayers pay through CMP-08 each quarter and file the annual GSTR-4. Taxpayers under the QRMP scheme can use the Invoice Furnishing Facility (IFF) to give B2B invoices to buyers in the first two months of a quarter.

We prepare returns from your sales and purchase data or accounting software, validate GSTINs, HSN and place of supply, reconcile purchase invoices with GSTR-2B, and report ITC reversals where the law requires. Rates follow the current 5%, 18% and 40% structure after the September 2025 rationalisation, with the older 12% and 28% slabs no longer used for new supplies. Nil returns are filed through the portal in a few clicks, but still need to be filed on time.

Who needs this service?

You may need it if any of these describe you.

  • Regular taxpayers with sales, services or e-commerce supplies
  • QRMP taxpayers with annual turnover up to ₹5 crore who file quarterly
  • Composition scheme taxpayers
  • Businesses with nil activity in a month that still must file a nil return
  • Taxpayers who have missed several returns and need a catch-up

Benefits

On-time filing

Filing before due date prevents the late fee and interest under sections 47 and 50.

ITC reconciliation

Credit is claimed only to the extent supported by GSTR-2B, with differences chased with suppliers.

Invoice-level checks

Wrong GSTIN, HSN or tax-rate errors are caught before filing.

Cash-flow visibility

You see liability, ITC and net cash payable before the due date.

Catch-up filing

Backlog months are filed in order, with a late fee and interest computation.

Monthly summary

A one-page summary of sales, ITC and tax paid goes to you after every return.

Types of GST Return Filing

GSTR-1 / IFF

Outward supplies; monthly or quarterly. IFF is optional for QRMP taxpayers in the first two months.

GSTR-3B

Summary return and tax payment; monthly, or quarterly with monthly challan for QRMP.

CMP-08 and GSTR-4

Quarterly payment statement and annual return for composition taxpayers.

GSTR-9 (annual)

Annual return, covered in a separate service.

Nil return

For periods with no supplies and no ITC; filed by SMS or on the portal.

Late and back-dated returns

Returns after the due date with late fee and interest.

Eligibility requirements

  • You need an active GSTIN and the ability to log in with OTP on gst.gov.in; for corporate filers, a DSC may be required for EVC or DSC-based filing.
  • Taxpayers with aggregate turnover up to ₹5 crore in the preceding financial year can opt for QRMP.
  • Filing of GSTR-3B is the precondition for filing GSTR-1 of the next period if the earlier return is not filed, as per the portal restrictions.

Documents required

Keep these ready to avoid delays. Send scans or photos over WhatsApp - never share passwords or OTPs.

Sales (outward supplies)

  • Sales invoice register with GSTIN, HSN/SAC, taxable value and tax
  • Credit and debit notes
  • E-way bill and e-invoice IRN details for businesses covered by e-invoicing
  • Export invoices and shipping bills, if any

Purchases and ITC

  • Purchase register
  • GSTR-2B download for the month
  • Import bills of entry
  • RCM payment details on inward supplies

Payment

  • Previous GSTR-3B
  • Cash ledger and credit ledger balances
  • Bank access for challan (PMT-06) payment

Step-by-step process

  1. Data intakeSend your sales and purchase registers or Tally/Busy/Zoho exports by the 5th of the month.
  2. ValidationWe validate GSTINs, tax rates, HSN, place of supply and e-invoice requirements.
  3. GSTR-2B reconciliationPurchases are matched with GSTR-2B, ineligible or blocked credit is removed.
  4. Draft and approveYou approve the liability and ITC summary before the due date.
  5. File GSTR-1 and GSTR-3BReturns are filed; tax is paid by cash ledger challan where needed.
  6. AcknowledgementARN, filed copy and payment proof are shared the same day.

Applicable rules & regulations

Plain-English notes. Always verify against the official notification.

Section / rule / formWhat it means
Section 37 and 39, CGST ActFurnishing of outward supply details (GSTR-1) and the monthly/quarterly return with payment (GSTR-3B).
Section 16ITC can be claimed only if the invoice is in GSTR-2B, goods/services are received and the supplier has paid tax; time limit is 30 November following the financial year or the date of the annual return, whichever is earlier.
Section 47Late fee for delay in filing returns, with lower per-day amounts for nil returns, as notified.
Section 50Interest on delayed payment of tax at 18% per annum; a higher rate applies to wrongly availed ITC.
Section 37(3) / 39(11)Time-bar for filing GSTR-1 and GSTR-3B: returns cannot be filed after three years from due date (effective from 2025 as notified).
GST rates from 22 September 2025Two main slabs of 5% and 18% with 40% for a few sin and luxury goods; check the HSN rate before billing.

Important due dates

Statutory dates can be extended by notification - check the official portal before relying on them.

ActivityDue date
GSTR-1 (monthly filers)11th of the following month
GSTR-3B (monthly filers, turnover above ₹5 crore)20th of the following month
IFF (QRMP optional)13th of the first two months of the quarter
GSTR-1 (QRMP, quarterly)13th of the month following the quarter
GSTR-3B (QRMP, quarterly)22nd or 24th of the month following the quarter, depending on the state/UT group
CMP-08 (composition)18th of the month following the quarter
GSTR-4 (composition annual)30 April after the financial year

Transparent pricing

Plans from our GST Services Pricing list. Government charges and GST are shown separately.

GST Registration

Starting from
₹1,499one-time

18% GST extra on professional fees

  • Eligibility and place-of-business check
  • HSN / SAC code selection
  • Application on the GST portal with documents
  • Reply to one clarification query (ARN follow-up)

+ 2 more in this plan

3–7 working days after complete documents

As per official schedule, paid at actuals (not included in professional fee)

Returns + Reconciliation

Starting from
₹1,999/ month

18% GST extra on professional fees

  • Everything in Monthly Returns
  • Up to 200 invoices per month
  • Monthly GSTR-2B vs purchase register reconciliation
  • Mismatch follow-up list for suppliers

+ 2 more in this plan

Monthly cycle, review by the 10th

As per official schedule, paid at actuals (not included in professional fee)

Annual Return & Notice Care

Starting from
₹3,999/ year

18% GST extra on professional fees

  • Annual return (GSTR-9) preparation and filing
  • Reconciliation statement (GSTR-9C) support where applicable
  • Books vs GSTR-1 / 3B variance analysis
  • Reply drafting for one GST notice

+ 2 more in this plan

7–15 working days after books are ready

As per official schedule, paid at actuals (not included in professional fee)

Full pricing page

Package comparison

FeatureGST RegistrationMonthly ReturnsReturns + ReconciliationAnnual Return & Notice Care
New registration
GSTR-1 & 3B filing
Invoices covered per month—Up to 50Up to 200—
2B reconciliationBasicMonthlyAnnual
Annual return (GSTR-9)
Notice reply included1 notice
LUT filing

Government fees & professional fees

We never mark up government payments.

Professional fee

Starts at ₹999 per month for a nil or low-volume filer; fee depends on invoice volume and whether GSTR-1 and GSTR-3B are both included. Quarterly options available. 18% GST extra.

Government charges

No government fee for filing returns. Late fee under section 47 and interest under section 50 apply only on delay or short payment.

Other costs

Tax payable, DSC and e-invoice/e-way bill software costs, if any, are borne by you.

Due dates may be extended by notification or vary by state group for QRMP. Please confirm on gst.gov.in.

Deliverables

What you receive from us.

  • GSTR-1 / IFF and GSTR-3B filed with ARN
  • GSTR-2B vs purchase reconciliation
  • Payment challan and ledger summary
  • Monthly compliance summary
  • Notice or mismatch alerts

Turnaround time

Filing within 1–2 working days of receiving complete data and ahead of the due dateTimelines assume complete, correct documents and, where applicable, timely action by the government portal or authority.

Why choose SK Wealth Tax Advisor?

  • Experienced Professional SupportEvery file is handled by a person who knows the rules, not a call centre script.
  • Transparent & Affordable PricingProfessional fees, government charges and GST are shown separately.
  • Timely Filing & ComplianceWe track due dates for you and remind you before they arrive.
  • Complete Business SolutionsRegistration, accounting, tax, ROC and licences under one roof.
  • Digital & Paperless ServicesShare documents securely online. No office visit needed.
  • Personalized Tax PlanningAdvice based on your income, goals and the regime that suits you.

GST Return Filing - FAQs

The default late fee under section 47 is ₹50 per day (₹25 CGST plus ₹25 SGST), or ₹20 per day for nil returns, with a cap per return that is set by notification. Interest at 18% per annum also applies on unpaid tax.

Taxpayers with aggregate turnover up to ₹5 crore can file GSTR-1 and GSTR-3B quarterly and pay tax monthly through challan (PMT-06) using the fixed-sum or self-assessment method. It reduces filing but not the monthly payment.

Only credit that appears in GSTR-2B can be claimed. If the supplier files late, the invoice appears in the next month's GSTR-2B and you can claim it then, within the section 16(4) time limit.

Yes. A nil GSTR-3B and nil GSTR-1 must be filed. Not filing continues to attract late fee and may lead to cancellation of registration for non-filers.

Since 22 September 2025 most items fall into 5% or 18%, with 40% for specified items. The rate depends on the HSN code and description, so we check the notification for your product rather than rely on old slabs.

E-invoicing applies to taxpayers whose aggregate turnover crossed ₹5 crore in any preceding year from FY 2017-18 onwards. If it applies, the IRN must be generated before the invoice is issued to the buyer.

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