Monthly Filers
Typically turnover above ₹5 crore. GSTR-1 by 11th of next month; GSTR-3B by 20th of next month.
GST RETURN FILING
Gst Return Filing Registration
Expert filing of GSTR-1, GSTR-3B and other GST returns. Invoice verification, ITC reconciliation with GSTR-2A/2B, tax liability calculation and timely submission . Avoid late fees and interest. Monthly or quarterly (QRMP) support.
GSTR-1 & 3BPrimary Returns
DedicatedExpert Assistance
ITC MatchGSTR-2A / 2B
NEVER MISS A DEADLINE
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SAMPLE
GST Registration Certificate
Form GST REG-06 — Goods & Services Tax certificate sample
Illustrative sample. Your official certificate is issued after approval.
01
GSTR-1 by 11th
Outward supplies (invoice-wise). Monthly due 11th; quarterly (QRMP) due 13th of month after quarter
02
GSTR-3B by 20th
Summary return with tax payment. Monthly due 20th; quarterly due 22nd/24th by state category
03
File GSTR-1 First
Sequential filing is mandatory: GSTR-1 before GSTR-3B for the same period
04
Late Fee ₹50/Day
₹50/day (₹20 for nil) plus 18% interest on unpaid tax for late GSTR-3B
OVERVIEW
What is GST Return Filing?
GST Return Filing is mandatory compliance for every registered taxpayer. A GST return contains details of outward supplies, inward supplies, input tax credit and tax liability, and must be filed periodically with the GST authorities.
Every GST-registered business must file returns monthly or quarterly depending on turnover and scheme. The two primary returns are GSTR-1 (details of outward supplies/sales) and GSTR-3B (summary return with tax payment). Other returns include GSTR-4 and CMP-08 for composition dealers, and GSTR-9 / GSTR-9C for annual filing. Failure to file on time attracts late fees and interest. ITC should be claimed only after reconciling with GSTR-2B.
Primary Returns
GSTR-1 · GSTR-3B
Portal
gst.gov.in
QRMP Eligibility
Turnover up to ₹5 Cr
Late Fee (Regular)
₹50 / day
TYPES OF RETURNS
Key GST Returns at a Glance
| Return | Description | Frequency | Due Date (Indicative) |
|---|---|---|---|
| GSTR-1 | Details of all outward supplies (sales) | Monthly / Quarterly (QRMP) | 11th (M) / 13th (Q) |
| GSTR-3B | Summary return with tax payment | Monthly / Quarterly (QRMP) | 20th (M) / 22nd–24th (Q) |
| CMP-08 | Statement for composition dealers | Quarterly | 18th of month after quarter |
| GSTR-4 | Annual return for composition dealers | Annually | 30th April of next year |
| GSTR-9 | Annual return for regular taxpayers | Annually | 31st December of next year |
| GSTR-9C | Reconciliation statement (turnover > ₹5 Cr) | Annually | 31st December of next year |
GSTR-1 VS GSTR-3B
Understanding the Two Main Returns
| Aspect | GSTR-1 | GSTR-3B |
|---|---|---|
| Purpose | Report all outward supplies (sales) | Summary return with tax payment |
| Invoice details | Invoice-wise details required | Summary figures only |
| Tax payment | No tax paid through GSTR-1 | Tax is paid through GSTR-3B |
| ITC claim | Not claimed in GSTR-1 | ITC claimed in GSTR-3B |
| Revision | Can amend in subsequent returns | Cannot be revised once filed |
| Sequence | Must be filed first | File after GSTR-1 for the same period |
DUE DATES
Monthly vs QRMP (Indicative)
QRMP (Up to ₹5 Cr)
GSTR-1 and GSTR-3B filed quarterly. GSTR-1 by 13th of month after quarter; GSTR-3B by 22nd or 24th (by state category). Tax paid monthly via PMT-06.
Composition
CMP-08 quarterly (18th of month after quarter); GSTR-4 annually by 30th April of next year.
Annual
GSTR-9 (and GSTR-9C if turnover > ₹5 Cr) generally by 31st December of the following year.
PROCESS
How We File Your GST Returns
1. Collect Invoices & Data
Sales and purchase invoices, credit/debit notes and any other relevant data for the period.
2. Verify & Classify
Verify invoice details, B2B/B2C classification, HSN/SAC and tax rates. Flag missing or incorrect GSTINs.
3. ITC Reconciliation
Match purchase register with GSTR-2A/2B. Claim ITC only on invoices reflected in GSTR-2B; reverse ineligible credit.
4. File GSTR-1
Prepare and file GSTR-1 with invoice-wise outward supplies. Correct any prior-period amendments if needed.
5. Compute Liability & File GSTR-3B
Compute tax liability, claim eligible ITC, generate payment challan if required and file GSTR-3B before the due date.
6. Confirm & Archive
Confirm successful filing, share acknowledgment and maintain records for audit and annual return (GSTR-9).
LATE FEES & INTEREST
Cost of Missing the Deadline
| Component | GSTR-1 | GSTR-3B |
|---|---|---|
| Late fee (regular return) | ₹50/day (₹25 CGST + ₹25 SGST) | ₹50/day (₹25 CGST + ₹25 SGST) |
| Late fee (nil return) | ₹20/day (₹10 + ₹10) | ₹20/day (₹10 + ₹10) |
| Interest on unpaid tax | Not applicable | 18% p.a. on net tax liability from day after due date |
| Late fee caps | Capped by turnover (e.g. ₹2,000 / ₹5,000 / ₹10,000 per return period — confirm current limits) | |
Missing GSTR-3B for one period can block filing of subsequent returns until the earlier return is filed.
WHY CHOOSE US
Why Corporate Mart for GST Return Filing?
Timely Filing
We file before due dates so you avoid late fees and interest and keep subsequent periods open for filing.
ITC Optimisation
GSTR-2A/2B matching so you claim eligible ITC and avoid claims that can trigger demand notices.
GSTR-1 / 3B Consistency
We align taxable values and tax between GSTR-1 and GSTR-3B to reduce discrepancy notices under Section 61.
Dedicated Support
A dedicated GST expert, deadline reminders and support for notices so compliance stays under control.
Data → Verify → ITC Match → GSTR-1 → GSTR-3B → Confirm
FAQ
Frequently Asked Questions
For monthly filers: 11th of the following month. For quarterly filers under QRMP: 13th of the month following the quarter.
For monthly filers: 20th of the following month. For QRMP: 22nd or 24th of the month following the quarter, depending on the state category.
No. Sequential filing is mandatory: you must file GSTR-1 for a period before filing GSTR-3B for the same period.
₹50 per day (₹25 CGST + ₹25 SGST) for regular returns; ₹20 per day for nil returns. Caps apply based on turnover. Late GSTR-3B also attracts 18% interest on unpaid tax.
Quarterly Return Monthly Payment. Businesses with turnover up to ₹5 crore can file GSTR-1 and GSTR-3B quarterly but must pay tax monthly using PMT-06.
Reconcile your purchase register with GSTR-2B before filing GSTR-3B. Claim ITC only on invoices reflected in GSTR-2B and reverse ineligible credit under Section 17(5) and other rules.
No. GSTR-3B cannot be revised once filed. Corrections are generally made through subsequent returns or as per the prescribed mechanism for the error type.
You typically cannot file returns for subsequent periods until the pending GSTR-3B is filed. Late fee and interest continue to accumulate until compliance is restored.
