pvtltd.co

GST & Indirect Tax

GST Returns Filing — GSTR-1, GSTR-3B

GST returns filing — GSTR-1 (outward supplies, 11th), GSTR-3B (tax payment, 20th), ITC reconciliation against GSTR-2B, and late fee management. Starting ₹499/month. GSTR-1, GSTR-3B, Section 39 CGST Act 2017, ITC reconciliation, late fee ₹50/day, QRMP scheme.

Reviewed by CA Harun Raaj, ICAI Reg. No. 238303·Last reviewed:
Starting from ₹499/monthTypical timelineGST Returns

GST returns filing — GSTR-1 (outward supplies, 11th), GSTR-3B (tax payment, 20th), ITC reconciliation against GSTR-2B, and late fee management. Starting ₹499/month. GSTR-1, GSTR-3B, Section 39 CGST Act 2017, ITC reconciliation, late fee ₹50/day, QRMP scheme. We keep the work founder-friendly and evidence-led so the company can move without unnecessary back-and-forth.

What is included
  • • GST Returns scope review and action plan
  • • Document checklist and evidence review
  • • Drafting, computation, or filing support
  • • Submission support and acknowledgement tracking
  • • Follow-up on queries, corrections, or notices
  • • Closure notes and next-step reminders
Documents required
  • • Sales invoices and purchase records
  • • GSTIN, PAN, and entity constitution details
  • • 2B reconciliation and tax payment challans
  • • Notices, if any, and prior filing acknowledgements
Government fees

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

Legal basis
  • • 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
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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 1Scope

Confirm the scope

We map the exact service route to the trigger, form set, and documentary evidence so the work starts on the right footing.

Step 2Docs

Collect the records

We gather the company records, notices, or transaction documents needed for gst returns and check them for gaps.

Step 3Draft

Prepare the filing or memo

We draft the computations, filings, or advisory memo so the next person in the chain can review it quickly and confidently.

Step 4Close

Submit and track follow-up

We move the file through submission, keep the acknowledgement trail tidy, and handle any follow-up questions that come back.

AEO summary

GST Returns is the CA-led workflow that helps a Private Limited company stay compliant, file the right forms, and keep the record trail clean.

GST Returns Filing — GSTR-1, GSTR-3B workflow

We start by checking the exact trigger, the legal route, and the documents that make gst returns executable for a Private Limited company. That keeps the filing or advisory work tied to the actual statutory path instead of a generic checklist.

Once the scope is locked, we prepare the working papers, filings, and follow-up notes so the matter can move without unnecessary back-and-forth. The goal is to make the process understandable for the founder, the finance team, and the reviewer.

  • • Scope mapping for gst returns
  • • CA-led document review and drafting
  • • Submission support and acknowledgement tracking

What this protects for the company

For a Private Limited company, the value is not just speed. It is also about keeping the record trail clean enough for banks, investors, regulators, and future diligence work.

A founder-friendly process lowers the chance of avoidable notices, rework, or missed deadlines while keeping the company aligned with the right section, rule, or circular in GST & Indirect Tax.

  • • Cleaner compliance evidence for GST & Indirect Tax
  • • Better preparation for diligence or audit
  • • Less last-minute chasing inside the finance team

Government fees

Fee breakdown

ItemFeeNotes
Portal filing or applicationNilGST portal steps usually do not carry a separate filing fee.
Late fee or interestAs applicableLate fee and interest depend on the return type and the delay period.

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.

Pricing note

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

GST Registration

Support for GST Registration.

GST Notice Reply

Support for GST Notice Reply.

GST Annual Return

Support for GST Annual Return.

GSTR-9C Annual Return

Support for GSTR-9C Annual Return.

FAQ

Frequently asked questions

What are the monthly due dates for GSTR-1 and GSTR-3B?
Under Section 37 of the CGST Act 2017 read with Rule 59, GSTR-1 for monthly filers is generally due by the 11th of the next month. Under Section 39 read with Rule 61, GSTR-3B is generally due by the 20th of the next month.
What is the late fee for missing GSTR-3B?
Section 47 of the CGST Act 2017 levies the late fee for delayed returns, and interest under Section 50 applies if tax is unpaid. The exact amount depends on whether the return is nil or taxable and how long the delay continues.
Why must GSTR-1 match GSTR-3B?
GSTR-1 reports outward supplies under Section 37, while GSTR-3B is the tax-payment return under Section 39. If the numbers do not reconcile, the mismatch can trigger scrutiny under Section 61 and, if not resolved, demand action under Sections 73 or 74.
What is GSTR-2B and how does it affect ITC?
GSTR-2B is the auto-generated ITC statement used for input-tax-credit review under Rule 60 of the CGST Rules 2017. Section 16(2)(aa) requires the invoice or debit note to appear in GSTR-2B before the credit is claimed.
Which companies must file GSTR-9?
Section 44 of the CGST Act 2017 makes the annual return a registered-person filing, subject to exemptions and relaxations notified under Rule 80. In practice, regular registered companies file GSTR-9, while composition taxpayers and other notified categories may be exempt or use a different form path.

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

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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