Service Details

What Is GST Return Filing?

GST Return Filing is the process of reporting sales, purchases, input tax credit (ITC), tax collected and tax payable to the GST Department through the GST portal. Registered businesses must file applicable GST returns within the prescribed due dates, depending on their registration type, filing frequency and business activities.

Types of GST Returns

• GSTR-1: Details of outward supplies (sales), including applicable invoice and credit/debit note details.
• GSTR-3B: Summary return reporting outward supplies, eligible ITC and GST payable.
• GSTR-4: Annual return for eligible taxpayers under the Composition Scheme.
• GSTR-5: Return for non-resident taxable persons.
• GSTR-5A: Return for specified overseas online service providers supplying services to non-taxable online recipients in India.
• GSTR-6: Return for Input Service Distributors (ISD).
• GSTR-7: Return for persons required to deduct TDS under GST.
• GSTR-8: Statement for e-commerce operators required to collect TCS under GST.
• GSTR-9: Annual return for applicable regular taxpayers, subject to prescribed conditions and exemptions.
• GSTR-9C: Reconciliation statement for taxpayers required to furnish it under applicable GST provisions.

The applicable return depends on the taxpayer's registration, business category and legal requirements. Not every taxpayer needs to file every return.

Who Needs GST Return Filing?

• Regular GST-registered businesses, including proprietorships, partnership firms, LLPs and companies.
• Traders, manufacturers, wholesalers and retailers registered under GST.
• Service providers, consultants, freelancers and agencies registered under GST.
• E-commerce sellers and eligible online businesses.
• Taxpayers under the Composition Scheme, subject to their applicable return requirements.
• Other GST-registered persons required to file returns under applicable GST laws.

GST Filing Frequency and Limits

• Monthly Filing: Applicable to taxpayers required to file monthly returns, subject to the relevant provisions.
• Quarterly Filing: Eligible taxpayers may opt for the QRMP scheme, subject to prescribed conditions.
• Composition Scheme: Eligible taxpayers generally file CMP-08 quarterly and GSTR-4 annually.
• Annual Return: GSTR-9 and GSTR-9C requirements depend on turnover, taxpayer category, exemptions and applicable rules.

Important:

• GST returns must be filed within the applicable statutory due dates.
• Accurate sales, purchase and tax details must be provided by the customer.
• Input Tax Credit claims are subject to eligibility, documentation and applicable GST provisions.
• Late fees, interest and penalties, if applicable, are payable separately by the taxpayer.
• Nil returns may also be required even when there are no business transactions during the relevant period.
• Return filing is subject to verification of the information provided and applicable GST portal requirements.

GST Return Filing – Important Due Dates

• GSTR-1 (Monthly): 11th of the following month.
• GSTR-3B (Monthly): 20th of the following month.
• GSTR-1 (Quarterly – QRMP): 13th of the month following the quarter.
• GSTR-3B (Quarterly – QRMP): 22nd or 24th of the month following the quarter, depending on the state or UT.
• IFF (Optional): 13th of the month following each of the first two months of the quarter.
• CMP-08 (Composition Scheme): 18th of the month following the quarter.
• GSTR-4 (Composition Scheme): Generally 30 April following the financial year.
• GSTR-5 (Non-Resident Taxable Person): Generally the 13th of the following month or within 7 days after registration validity expires, whichever is earlier.
• GSTR-6 (Input Service Distributor): 13th of the following month.
• GSTR-7 (GST TDS): 10th of the following month.
• GSTR-8 (E-commerce TCS): 10th of the following month.
• GSTR-9 (Annual Return): Generally 31 December following the financial year, where applicable.
• GSTR-9C (Reconciliation Statement): Generally 31 December following the financial year, where applicable.

Important Note: Due dates may vary due to government extensions, taxpayer category and applicable GST rules. Late fees and interest may apply for delayed filing or payment.

Benefits

• Helps businesses comply with applicable GST return filing requirements.
• Supports accurate reporting of sales, purchases and tax liability.
• Helps reconcile eligible Input Tax Credit (ITC).
• Supports timely reporting of GST collected and payable.
• Helps maintain GST filing records for business and financial purposes.
• Reduces filing errors through document review and reconciliation assistance.

Package Includes:

• GST Registration and Return Period Details Review
• Sales and Purchase Data Review
• GST Return Type Identification
• GSTR-1 Preparation and Filing, where applicable
• GSTR-3B Preparation and Filing, where applicable
• Input Tax Credit (ITC) and GSTR-2B Reconciliation Assistance
• GST Liability Calculation and Tax Payment Guidance
• Online Filing and Acknowledgement Assistance
• Dedicated Relationship Executive Support

Additional Services

• GST Annual Return Filing (GSTR-9), where applicable
• GSTR-9C Reconciliation and Certification Support, where applicable
• GST Reconciliation and ITC Mismatch Assistance
• GST Notice and Demand Response Assistance
• Previous-Period and Pending GST Return Filing
• GST Amendment and Correction Assistance, where permitted
• E-Invoicing and E-Way Bill Compliance Assistance
• GST Registration, Amendment and Cancellation Services
• GST Refund Application Assistance, where eligible
• Bookkeeping and GST Accounting Support

Approximate Time Duration : 1 to 3 Working Days

Processing time depends on transaction volume, document availability, reconciliation requirements and GST portal status. Statutory due dates must be followed regardless of processing time.

Price Covers -Service + executive + admin + support: – end-to-end assistance including documentation, online uploads, portal management, expert consultation, printing and support from a dedicated relationship executive.

Note: Our service charges may vary depending on the specific requirements of each client. Prices are determined individually for every service based on scope, complexity, and customization needs. A detailed quotation will be provided after understanding your exact requirements.

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