GST return filing covers GSTR-1 for your sales and GSTR-3B for the summary and payment of tax. Every registered person has to file returns, including a nil return when there was no business. Our accountants prepare and file them on the GST portal and send you a reminder before each due date.
A GST return is the statement in which a registered person reports sales, purchases, tax charged, tax credit and tax paid for a period. Section 37 of the CGST Act requires outward supplies to be reported in GSTR-1, and section 39 requires a summary return with payment of tax in GSTR-3B. Rules 59 to 61A cover the forms and the procedure. Returns are filed on the GST portal, gst.gov.in.
They are easy to mix up. Each has its own job.
Which route you are on depends on turnover and on your choice.
Late fee is charged per day after the due date, up to a cap. Interest is separate.
Enter the due date from your GST portal return calendar.
GST portal login
The date depends on whether you file monthly or under QRMP.
Claiming credit beyond GSTR-2B: Reconcile purchases with GSTR-2B before you claim.
Late fee and interest: They keep building until the return is filed and the tax paid.
Order of returns: The portal stops you filing GSTR-1 (or IFF) while the earlier GSTR-3B is still pending (Rule 59(6)). That is why we file pending periods oldest first.
Priced by your average monthly turnover, or by the route you need (nil, composition or catch-up). We confirm the exact amount before filing. These are our fees, separate from any government amount. GST is extra.
Accountant-managed filing: Accountants prepare and file GSTR-1 and GSTR-3B using GST software.
Every registered person has to file returns, whatever the turnover, including a nil return when there were no sales or purchases. Turnover only decides whether registration is mandatory.
Regular taxpayers file monthly by default. Under QRMP, taxpayers with aggregate turnover up to ₹5 crore in the preceding financial year who have filed the previous return can file returns quarterly and pay tax monthly (Notification 84/2020-CT).
GSTR-1 lists your sales invoices and notes, and decides the credit your buyers receive. GSTR-3B is the summary of sales, tax credit and tax payable, filed with payment. Monthly filers file both every month; QRMP filers file both once a quarter.
₹50 a day (₹25 CGST + ₹25 SGST), or ₹20 a day (₹10 + ₹10) for a nil return, up to a cap per return: ₹500 for a nil return, ₹2,000 for turnover up to ₹1.5 crore, ₹5,000 for ₹1.5 crore to ₹5 crore and ₹10,000 above ₹5 crore (Notifications 19/2021-CT and 20/2021-CT, section 47). Interest of 18% a year applies to tax paid late.
Yes. A period with no sales or purchases still needs a return. Missing it attracts the late fee, at the lower nil-return rate of ₹20 a day.
No. A filed GSTR-3B cannot be revised; errors are corrected in a later return. That is why we reconcile with GSTR-2B and your books before filing.
Late fee and interest keep building. Under section 29(2)(c), a regular taxpayer who has not filed returns for a continuous period of six months can have the registration cancelled by the officer. See our GST revocation page for the route back. Composition taxpayers face cancellation after three consecutive tax periods without a return.
A quarterly statement of tax paid in CMP-08 and an annual return in GSTR-4. The composition limit is ₹1.5 crore for goods and mixed supplies and ₹50 lakh for service providers under section 10(2A). It is not open to inter-State suppliers or e-commerce sellers.
Your sales invoices with credit and debit notes, purchase data, and the e-invoice and e-way bill data where they apply. We prepare the returns and file them.
Our professional fee is shown in the table above, plus GST. Any tax, interest or late fee you owe is paid to the government and is separate. StampMitra is a filing assistance platform; it is not the GST department.