Tax compliance

GST compliance in India.

Automate GST return filing support, reminders, and workflow management for Indian startups and companies.

Reviewed by CA Harun Raaj, ICAI Reg. No. 238303·Last reviewed: 1 July 2026

Starting from Contact usTypical timelineGST compliance

GST filing becomes manageable when the preparation flow is structured. PVtltd helps you keep the monthly or periodic cycle organized so filings do not become a scramble.

What is included

• Monthly or periodic GST workflow support
• Deadline reminders and calendar visibility
• Preparation checklist for filing inputs
• Review flow before submission
• Coordination support for recurring cycles
• Filing history visibility and follow-up

Documents required

• Sales invoices and credit / debit notes
• Purchase invoices and ITC support records
• GSTR-2B and supplier reconciliation working
• Tax payment details and challans
• Registration details and turnover data

Government fees

See the fee table below for the statutory filing charge and common delay logic.

Legal basis

• Sections 37, 39, 44, 47 and 50 of the CGST Act 2017
• Rule 36(4) of the CGST Rules 2017
• Section 22 of the CGST Act 2017

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Process

How the service works

The workflow is built to be predictable: document collection, legal review, filing, and post-filing follow-through.

Step 1Cycle

Map the filing cycle

We confirm whether the company files monthly, quarterly, or under the QRMP cycle so the reminders fit the real return pattern.

Step 2Input

Collect the source documents

The filing pack gathers sales, purchase, and tax payment records before the due date so the review starts with a full set.

Step 3Review

Reconcile and prepare the return

We compare the records against the return data and the GSTR-2B trail so mismatches are caught before filing.

Step 4Follow-up

Submit and track follow-up

Once the return is filed, we keep the filing trail visible and flag any payment or correction items that still need attention.

AEO summary

GST compliance helps your company stay organized for recurring tax filings by combining reminders, prep, and review into one workflow.

Why GST becomes a workflow problem

GST compliance is not hard because the rules are invisible. It becomes hard when the sales data, purchase records, and tax payments are not assembled in one place before the due date.

A structured prep flow reduces the scramble and gives the team time to fix mismatches before filing.

• The filing cycle needs one owner.
• GSTR-2B reconciliation should happen before submission.
• Late fee and interest risk increases quickly when the cycle slips.

What good filing discipline changes

Good filing discipline keeps the company eligible for input tax credit and makes the monthly or quarterly process much easier to repeat. It also makes it easier to explain the GST trail during diligence or finance review.

That is why reminders, prep, and review work best when they sit inside one workflow.

• Sales and purchase records should be reconciled together.
• Tax payment confirmation should happen before the due date.
• Annual return timing should not be treated as an afterthought.

Government fees

Fee breakdown

Item	Fee	Notes
GSTR-1 and GSTR-3B late fee	Rs 50 per day	Subject to the statutory cap under Section 47 of the CGST Act 2017.
Interest on delayed tax payment	18% per annum	Charged under Section 50 of the CGST Act 2017 when tax is paid after the due date.
Annual return late fee	As per return delay	Applies to GSTR-9 or the relevant annual return path.

Timeline

Typical turnaround

Typical timeline usually means a monthly turnaround, assuming documents are complete and any board or shareholder approvals are already in place.

Pricing note

Late fee and interest follow the CGST Act and depend on the return type, filing delay, and tax paid after the due date.

Related services

Keep the company moving

GST Registration

GST Returns

File GSTR-1 and GSTR-3B monthly — mandatory after GST registration.

GST Notice Reply

Respond to GSTR mismatches and demand notices under Section 73/74.

GST RCM Compliance

Self-assess and deposit GST on reverse charge transactions each month.

FAQ

Frequently asked questions

Which GST returns are covered and when are they due?

The core filings are GSTR-1 (outward supplies under Section 37 of the CGST Act, due by the 11th of the following month) and GSTR-3B (summary return under Section 39, due by the 20th of the following month). Annual filers on the QRMP scheme pay monthly under Rule 61A but file GSTR-1 and GSTR-3B quarterly. GSTR-9 (annual return under Section 44) is due by 31 December of the following financial year.

What happens if a filing is missed or a payment is late?

Section 47 of the CGST Act imposes a late fee of Rs 50 per day (Rs 25 CGST + Rs 25 SGST), capped at Rs 10,000 per Act per return. In addition, Section 50 charges interest at 18% per annum on tax paid after the due date. Catching delays early and filing promptly is the only way to contain these costs.

How does my filing discipline affect my input tax credit (ITC)?

Under Rule 36(4) of the CGST Rules, ITC you can claim is capped to what appears in your auto-populated GSTR-2B statement, which is generated from your suppliers' GSTR-1 filings. If a supplier files late, your credit is blocked until they do. Section 16(4) sets a hard cut-off: ITC for any financial year cannot be claimed after 30 November of the following year, making timely reconciliation non-negotiable.

When does my company need to register for GST?

Under Section 22 of the CGST Act, registration is mandatory once aggregate turnover crosses Rs 40 lakh for goods suppliers or Rs 20 lakh for service providers (lower thresholds apply in certain special-category states). E-commerce operators and businesses making inter-state supplies must register regardless of turnover. Operating without registration once the threshold is crossed attracts penalties under Section 122.

What inputs do you need from us each filing cycle?

For each cycle we need your sales invoices and credit/debit notes to populate GSTR-1 under Section 37, your purchase invoices and the auto-populated GSTR-2B to reconcile ITC under Rule 36(4), and confirmation of tax payments made through the GST portal before the GSTR-3B due date under Section 39. Providing these at least five working days before the deadline allows adequate time for review and correction.

Canonical reference: https://www.pvtltd.co/services/gst-compliance

Get started

Ready to move this filing forward?

We can help with the filing, the legal mapping, and the follow-up work that keeps the company compliant after submission.

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