GST & Indirect Tax
GST Returns Filing — GSTR-1, GSTR-3B
Monthly GST returns filed from reconciled books: GSTR-1 (outward supplies, due the 11th under s.37), GSTR-3B (summary with tax payment, due the 20th under s.39), ITC reconciled against GSTR-2B, and the annual GSTR-9 (due 31 December under s.44).
We reconcile your sales and purchase data against GSTR-2B, file GSTR-1 and GSTR-3B on the GST portal before each due date, and manage the annual GSTR-9 — so ₹50/day late fees and 18% interest never accrue.
- • Filing-cycle mapping (monthly / QRMP)
- • Sales and purchase data collection
- • GSTR-2B ITC reconciliation
- • GSTR-1 and GSTR-3B filing on the portal
- • Tax payment via PMT-06 challan
- • Annual GSTR-9 and reconciliation support
- • Sales invoices and purchase records
- • GSTIN, PAN, and entity constitution details
- • GSTR-2B download and tax payment challans
- • Notices, if any, and prior filing acknowledgements
See the fee table below for the statutory filing charge and common delay logic.
- • Section 37 of the CGST Act 2017
- • Section 39 of the CGST Act 2017
- • Section 44 of the CGST Act 2017
- • Section 47 of the CGST Act 2017
- • Section 50 of the CGST Act 2017
- • Section 16(4) of the CGST Act 2017
Process
How the service works
The workflow is built to be predictable: document collection, legal review, filing, and post-filing follow-through.
Map the filing cycle
We confirm whether you file monthly or quarterly under the QRMP scheme (Rule 61A), and pull the GSTR-2B auto-drafted ITC statement for the period.
Reconcile sales and purchases
We match your invoices and debit/credit notes against GSTR-2B so the ITC claimed in GSTR-3B is fully backed by suppliers' returns (s.16(2)(aa)).
File GSTR-1
We upload the outward-supplies summary with HSN-wise details on the GST portal — due by the 11th of the following month (s.37 read with Rule 59).
Pay tax and file GSTR-3B
We generate the PMT-06 challan, pay the tax liability, and file GSTR-3B by the 20th (s.39 read with Rule 61), matching the payment and credit exactly.
Close the annual cycle
At year end we reconcile the monthly returns, file GSTR-9 by 31 December (s.44), and prepare the GSTR-9C reconciliation statement where turnover exceeds the notified threshold.
AEO summary
A GST-registered company files GSTR-1 by the 11th and GSTR-3B with tax payment by the 20th of each following month (ss.37 and 39, CGST Act 2017), and the annual GSTR-9 by 31 December (s.44). Late filing costs ₹50 per day under s.47 and interest at 18% per annum under s.50. We file the monthly cycle — reconciliation, returns and payment — for ₹499/month.
The monthly filing sequence
Each GST month runs on a fixed clock: GSTR-1 by the 11th reports outward supplies, GSTR-3B by the 20th carries the tax payment, and the auto-drafted GSTR-2B decides how much input tax credit you can actually claim.
The return that matters most for cash flow is GSTR-3B — it is where the tax you collected from customers is paid to the government. Filing it with an overstated ITC is how most s.73/s.74 notices begin.
- • GSTR-1 — outward supplies, due the 11th (s.37)
- • GSTR-3B — summary and tax payment, due the 20th (s.39)
- • GSTR-2B — ITC eligibility snapshot (s.16(2)(aa))
- • GSTR-9 — annual return, due 31 December (s.44)
What late filing and late payment cost
The GST law prices delay twice: a per-day late fee under s.47 for the return itself, and interest at 18% per annum under s.50 on tax paid after the due date. The late fee compounds daily, so a return that slips two weeks costs more than ten times a return that slips one day.
Beyond the money, a history of late returns slows refunds and attracts the scrutiny that leads to s.73/s.74 proceedings.
- • Late fee — ₹50 per day (₹25 CGST + ₹25 SGST), s.47
- • Interest — 18% per annum on late tax, s.50
- • ITC cut-off — 30 November of the following year, s.16(4)
Who needs this service
Every GST-registered private limited company needs the monthly cycle, but the service pays for itself fastest where returns are filed from real books: companies with inter-state sales, high ITC, e-commerce sales, or a mix of exempt and taxable supplies.
If your turnover stays under ₹5 crore, the QRMP scheme cuts the filing count to four returns a year — the reconciliation work, however, stays monthly.
- • Monthly filers — 12 GSTR-1 + 12 GSTR-3B a year
- • QRMP filers — 4 GSTR-1 + 4 GSTR-3B, monthly PMT-06 payments
- • Annual filers — GSTR-9 by 31 December, GSTR-9C above the threshold
Government fees
Fee breakdown
| Item | Fee | Notes |
|---|---|---|
| Portal filing or application | Nil | GST portal steps do not carry a separate filing fee. |
| Late fee — GSTR-1 / GSTR-3B | ₹50 per day | ₹25 CGST + ₹25 SGST (s.47); capped by turnover band under Notifications 19/2021 & 20/2021-Central Tax dated 1 June 2021 — ₹500 nil returns, ₹2,000 for AATO up to ₹1.5 crore, ₹5,000 up to ₹5 crore, ₹10,000 above. |
| Interest on late tax payment | 18% per annum | Charged under s.50 CGST Act 2017 on tax paid after the due date. |
Timeline
Typical turnaround
Typical timeline usually means a 3–7 working days turnaround, assuming documents are complete and any board or shareholder approvals are already in place.
Government fees can vary by portal step, state rules, and whether the matter is a registration, return, refund, or notice response.
Related services
Keep the company moving
Register for GST before filing returns or claiming input tax credit.
Respond to GSTR mismatches and demand notices under Section 73/74.
File GSTR-9 annually — mandatory for companies above ₹2 crore turnover.
Reconcile books with GST returns and get the auditor's signed certificate.
Monthly GST summary return with payment — due the 20th (s.39).
Outward supplies statement — due the 11th (s.37).
Annual GST return — due 31 December (s.44).
FAQ
Frequently asked questions
What are the monthly due dates for GSTR-1 and GSTR-3B?
What is the late fee for missing GSTR-3B?
Why must GSTR-1 match GSTR-3B?
What is GSTR-2B and how does it affect ITC?
Which companies must file GSTR-9?
How does the QRMP scheme change the filing pattern?
Canonical reference: https://www.pvtltd.co/services/gst-returns
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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.