GST Returns filed before the deadline, every month.
GST returns are the highest-frequency compliance obligation for a registered business — 25 filings a year for monthly filers, 9 for QRMP, each with its own due date, its own portal quirks, and its own consequences for missing it. GSTR-1 (Section 37 CGST Act) by the 11th (or 13th under QRMP). GSTR-3B (Section 39) by the 20th (or 22nd/24th under QRMP based on state). GSTR-9/9C (Section 44) annually by 31 December — for FY 2025-26, the deadline is 31 December 2026, with auto late fees from 1 January 2026. From July 2025, Tables 3.1 and 3.2 of GSTR-3B are hard-locked — auto-populated from GSTR-1/1A, non-editable. Miss 2 consecutive GSTR-3B and Rule 138E blocks your e-way bill — factory dispatches halt, customer deliveries pause. Miss 6 months and Rule 21A suspends your GSTIN. We've run compliance for 500+ businesses across manufacturing, services, trading, and e-commerce — zero missed deadlines in 36 months. Filing 5 days before due date, monthly IMS reconciliation to catch missing ITC, GSTR-1A corrections before hard-lock, RCM tracking, e-invoicing IRN, e-way bill audit — the full monthly cycle handled so you never see a late-fee notice.
- GSTR-1 monthly/quarterly filing (Sec 37 CGST Act)
- GSTR-3B monthly/quarterly filing (Sec 39 CGST Act)
- GSTR-2B reconciliation + IMS review + ITC optimisation
- PMT-06 monthly payment (for QRMP filers)
- GSTR-1A amendments before GSTR-3B (hard-lock compliance)
- Annual GSTR-9 + GSTR-9C reconciliation (Sec 44)
The GST returns cycle in 2026
GST returns are the operational backbone of GST compliance. Understand the four core returns — GSTR-1, GSTR-3B, GSTR-2B, GSTR-9 — and how the QRMP scheme reduces filings from 25 to 9 per year.
Every GST-registered business files these returns:
- GSTR-1 — outward supplies (sales), monthly by 11th or quarterly by 13th (QRMP). Section 37 CGST Act.
- GSTR-3B — summary return + tax payment, monthly by 20th or quarterly by 22nd/24th (QRMP). Section 39 CGST Act. Tables 3.1 & 3.2 hard-locked from July 2025.
- GSTR-2B — auto-drafted ITC statement, read only. Section 16(2)(aa) allows ITC only from GSTR-2B invoices.
- GSTR-9/9C — annual return + reconciliation, by 31 December. Section 44 CGST Act. FY 2025-26 due 31 Dec 2026.
Filing frequency depends on turnover + scheme:
- Turnover > ₹5 Cr: mandatory monthly filing · 25 filings/year
- Turnover ≤ ₹5 Cr: QRMP available · 9 filings/year
- Composition: CMP-08 quarterly + GSTR-4 annual
Consequences of missing deadlines:
- Late fee: ₹50/day (regular) or ₹20/day (nil) capped ₹10,000 or ₹500
- Interest: 18% p.a. on delayed tax (Section 50)
- 2 consecutive misses → e-way bill blocked (Rule 138E)
- 6 months non-filing → GSTIN suspended (Rule 21A)
File monthly GST returns if you...
- You're a GST-registered business — GSTR-1 + GSTR-3B are mandatory monthly or quarterly, not optional; even nil returns must be filed
- Turnover above ₹5 Cr — you're on mandatory monthly filing under Section 39; monthly GSTR-1 (11th) + GSTR-3B (20th) + eventually GSTR-9C mandatory
- Turnover up to ₹5 Cr — QRMP scheme reduces filings from 25/year to 9/year; quarterly GSTR-1 (13th) + GSTR-3B (22nd/24th) + monthly PMT-06
- You claim Input Tax Credit — ITC now flows only from auto-generated GSTR-2B under Section 16(2)(aa); reconciliation with IMS is critical every month
- You issue B2B invoices with turnover > ₹5 Cr — e-invoicing is mandatory with IRN generation before GSTR-1 upload
- You want to avoid the 6-month GSTIN suspension trap — 2 consecutive GSTR-3B misses = e-way bills blocked (Rule 138E); 6 months = registration suspended
Skip / use other service if you...
- You're a composition taxpayer — you file CMP-08 quarterly + GSTR-4 annually, not GSTR-1/3B; use our specific composition returns page
- You have no GST registration — no filings due, but check turnover threshold (₹40L goods / ₹20L services) for mandatory registration
- Your turnover is below ₹2 Cr and you don't want annual reconciliation — GSTR-9 is optional below ₹2 Cr; you can skip annual
- You're under the e-commerce operator regime — you file GSTR-8 (TCS) instead of GSTR-1/3B for supplies through the platform
- You're a non-resident taxable person — you file GSTR-5 monthly; use our specific non-resident filings service
What full GST returns compliance actually delivers
Every benefit anchored to specific Sections of CGST Act 2017 and 2025-26 GST rule changes.
Section 39 CGST Act · Timely GSTR-3B filing
Under Section 39 of the CGST Act 2017, every registered taxpayer must file GSTR-3B by the 20th of the following month (monthly) or by 22nd/24th of the month following the quarter (QRMP based on state category). GSTR-3B is the self-declared summary return + tax payment — reports outward supplies, ITC claimed, tax liability. From July 2025 tax period, Table 3.1 & 3.2 are auto-populated + hard-locked from GSTR-1/1A — you cannot manually edit sales figures. Timely filing avoids ₹50/day late fee (₹20/day for nil), 18% p.a. interest under Section 50, and Rule 138E e-way bill blocks after 2 misses.
Section 37 CGST Act · GSTR-1 & GSTR-1A
Under Section 37 of the CGST Act 2017, every registered supplier must file GSTR-1 (statement of outward supplies) by 11th monthly or 13th quarterly (QRMP). From 2024, GSTR-1A lets you correct errors in the same tax period before filing GSTR-3B — a critical fix mechanism given GSTR-3B hard-lock. IFF (Invoice Furnishing Facility) lets QRMP filers upload B2B invoices for months 1&2 so buyers can claim ITC without waiting for the quarter. Correct GSTR-1 filing = your buyers claim ITC + your GSTR-3B auto-populates correctly.
Section 16 CGST Act · ITC from GSTR-2B only
Under Section 16(2)(aa) of the CGST Act 2017, Input Tax Credit can be claimed only for invoices reflected in your auto-generated GSTR-2B. If your supplier hasn't filed GSTR-1, that invoice doesn't appear in your GSTR-2B, and you cannot claim ITC on it. This makes monthly reconciliation via IMS (Invoice Management System) non-negotiable. Missing ITC directly hits cash flow — every ₹1 lakh of unreconciled ITC costs the business ₹18,000-₹28,000 in additional GST outflow. Our monthly IMS reconciliation catches missing invoices before the filing deadline.
QRMP Scheme · 25 → 9 filings/year
For businesses with turnover up to ₹5 Cr, the Quarterly Return Filing & Monthly Payment (QRMP) scheme reduces annual GST filings from 25 to 9: 4 GSTR-1 + 4 GSTR-3B + 1 GSTR-9 (monthly PMT-06 payments for months 1&2 of each quarter). Chhattisgarh, MP, Gujarat, Maharashtra, Karnataka, TN and similar Category X states file GSTR-3B by 22nd; Uttarakhand, Haryana, Delhi, Rajasthan, UP, Bihar and similar Category Y states file by 24th. QRMP is opt-in per GSTIN and can be changed each quarter.
Section 44 CGST Act · Annual GSTR-9/9C
Under Section 44 of the CGST Act 2017, every registered taxpayer with turnover above ₹2 Cr must file GSTR-9 (annual return) by 31 December following the financial year. If turnover exceeds ₹5 Cr, GSTR-9C reconciliation statement is also mandatory (self-certified from FY 2020-21 onwards). For FY 2025-26 the deadline is 31 December 2026. From 1 January 2026, auto late fees apply to GSTR-9/9C non-filing. GSTR-9 consolidates all 12 months of GSTR-1/3B + reconciles ITC + declares HSN summary + tax paid.
Rule 138E · Compliance chain protection
Under Rule 138E of the CGST Rules 2017, if you fail to file GSTR-3B for 2 consecutive tax periods, your e-way bill generation gets blocked — meaning you cannot dispatch goods above ₹50,000 value. If GSTR-3B non-filing extends to 6 months, your GSTIN gets suspended under Rule 21A — no invoices can be issued, ITC frozen, buyers stop paying. Rule 138E is the enforcement backbone: it turns filing default into commercial paralysis within 60 days. Our retainer clients get filing 5 days before due date with buffer for corrections.
Coming soon: the full monthly filing cycle
Data ingestion → GSTR-1 → GSTR-2B reconciliation → IMS action → GSTR-3B — the whole cycle in 2 minutes.
3-stage GST returns lifecycle
Green = data ingestion (days 1-10). Gold = reconciliation + GSTR-3B (days 12-20). Blue = ongoing compliance + annual prep. Miss any stage and Rule 138E kicks in.
Invoice data collection
Sales + purchase invoices for the tax period collected via secure Excel upload or API. Debit/credit notes, advance receipts, RCM-liable invoices tagged. E-invoicing IRN records fetched for >₹5 Cr turnover.
Outward supplies statement
Invoice-wise B2B, aggregate B2C, exports, SEZ supplies, credit/debit notes prepared. HSN summary compiled. Ready for filing by 11th (monthly) or 13th (QRMP).
Filed with 1-3 day buffer
GSTR-1 filed on portal. Data flows to buyers' GSTR-2B. GSTR-1A window opens for corrections (within same period, before GSTR-3B).
Auto-ITC statement
GSTR-2B auto-generated by GST system based on suppliers' GSTR-1 filings. IMS dashboard populated with invoices for Accept/Reject/Pending action.
ITC accuracy check
IMS invoices reviewed against purchase register. Missing invoices flagged, defaulting suppliers followed up. Accept legitimate / Reject fake / Pending for later action. ITC + RCM computed.
Summary + tax paid
Tables 3.1 & 3.2 auto-populated from GSTR-1 (hard-locked). ITC + RCM entries added. Tax paid via cash + credit ledger. Filed by 20th (monthly) or 22nd/24th (QRMP). Cycle complete.
Filing obligations — 6 scenarios
Data + records for monthly filing
Monthly filing documents + reconciliation records + annual reference. Most retainer clients share data once via Excel/API each month; we handle the rest.
Monthly Filing Documents
- Sales invoices (B2B, B2C, exports, SEZ) for the period
- Purchase invoices + supplier GSTINs for ITC claims
- Debit/credit notes issued or received
- Advance receipts + adjustments
- IRN records for e-invoiced B2B supplies (turnover > ₹5 Cr)
- E-way bill numbers linked to invoices
Reconciliation Records
- GSTR-2B auto-generated ITC statement (portal download)
- Purchase register / books of accounts
- IMS dashboard responses (accept/reject/pending invoices)
- Reverse charge liability register (RCM under Section 9(3))
- ITC reversal working (Rules 42/43 for exempt/mixed supplies)
- Cash + credit ledger balance from GST portal
Annual + Compliance Records
- Audited financial statements (for GSTR-9C > ₹5 Cr turnover)
- HSN-wise summary of outward + inward supplies
- GSTR-1 vs GSTR-3B reconciliation report
- Books ITC vs GSTR-2B ITC reconciliation
- Late fee + interest payment challans (if any)
- PMT-06 payment challans for QRMP months 1 & 2
Calculate your GST compliance cost
Enter your turnover, scheme preference, plan level, e-invoicing status, and any backlog. See exact monthly + annual professional + government + GST total in real time. Auto-detects thresholds for QRMP eligibility, GSTR-9C mandate, and e-invoicing.
Monthly filing vs QRMP scheme · Which suits your business?
16 dimensions comparing Monthly filing (mandatory > ₹5 Cr) vs QRMP scheme (optional ≤ ₹5 Cr). QRMP reduces filings by 64% and is buyer-friendly with IFF.
| Criteria | QRMP Scheme (≤₹5 Cr) | Monthly Filing (>₹5 Cr) | Impact | Fit |
|---|---|---|---|---|
| Turnover eligibility | Up to ₹5 Cr | Above ₹5 Cr (mandatory) or ≤₹5 Cr (opt-out) | Turnover threshold | Smaller businesses |
| GSTR-1 frequency | Quarterly · due 13th | Monthly · due 11th | 4 vs 12 filings | Fewer deadlines |
| GSTR-3B frequency | Quarterly · due 22nd/24th | Monthly · due 20th | 4 vs 12 filings | Fewer deadlines |
| PMT-06 (monthly tax) | Required for months 1 & 2 | Not applicable | Cash flow spread | Manageable |
| IFF for B2B | Optional · 13th monthly | Not applicable | Buyer ITC timing | Buyer-friendly |
| Total filings per year | 9 filings (4+4+1) | 25 filings (12+12+1) | 64% reduction | Time saving |
| E-invoicing | Only if turnover > ₹5 Cr in prior years | Mandatory always | Compliance complexity | Simpler |
| GSTR-9 annual | Mandatory > ₹2 Cr | Mandatory > ₹2 Cr | Same for both | Same |
| GSTR-9C reconciliation | Not applicable if ≤ ₹5 Cr | Mandatory > ₹5 Cr | Saves audit cost | Cost saving |
| Reconciliation complexity | Quarterly cycles | Monthly cycles | Less operational effort | Simpler |
| Buyer ITC timing | IFF for months 1&2 or wait quarter-end | Monthly (11th) | Buyer preference | Depends |
| Late fee (regular filer) | ₹50/day capped ₹10,000 | ₹50/day capped ₹10,000 | Same fee structure | Same |
| Interest on late tax | 18% p.a. Section 50 | 18% p.a. Section 50 | Same for both | Same |
| E-way bill risk (Rule 138E) | 2 quarterly misses = block | 2 monthly misses = block | Faster risk on monthly | QRMP buffer |
| Opt-in/opt-out flexibility | Change per quarter | Fixed monthly | QRMP more flexible | QRMP |
25 vs 9 filings/year · The visual comparison
The full annual filing calendar for regular monthly filers vs QRMP filers. Every deadline, every return type, every consequence. 64% filing reduction under QRMP + ₹30K annual saving on our fees + buyer-friendly IFF.
Sign-up to first filing · The 30-day path
4 critical milestones. From GSTIN health check to first cycle live — typically 15 days end-to-end. Backlog clearance adds 5-15 days depending on pending returns count.
GSTIN health check + scheme decision
We review your GSTIN status, prior filings history, turnover, sector, and buyer profile. Determine whether QRMP (≤₹5 Cr) or monthly filing (>₹5 Cr) suits you. Assess e-invoicing applicability, ITC opportunities, and pending compliance backlog.
Prior GSTR-3B misses may need catching up before we start · late fee appliesSales + purchase data integration
Set up secure channel for monthly invoice data (Excel/API/portal). Configure our reconciliation dashboard to fetch GSTR-2B automatically, download IMS invoices, and cross-check against your purchase register. Onboard e-invoicing if turnover > ₹5 Cr.
Missing supplier invoices in GSTR-2B = missing ITC · flag every monthFirst filing cycle · GSTR-1 → GSTR-1A → GSTR-3B
File GSTR-1 by 11th (or 13th for QRMP). Review IMS dashboard, use GSTR-1A to correct errors before GSTR-3B. Reconcile GSTR-2B with books. File GSTR-3B by 20th (or 22nd/24th for QRMP) with correct ITC + tax payment. Confirm cash + credit ledger updated.
From July 2025, GSTR-3B Tables 3.1 & 3.2 hard-locked · fix in GSTR-1A firstCompliance calendar + monthly cycle live
Full compliance calendar activated: monthly filings with 5-day buffer before due date, quarterly PMT-06 for QRMP, e-invoicing IRN generation, e-way bill management. Monthly ITC reconciliation report shared with your accounting team. Annual GSTR-9/9C planning starts from October each year.
Missing 2 consecutive GSTR-3B = e-way bill block · Rule 138E6 common GST return mistakes — and how to avoid them
#1 mistake: missing 2 consecutive GSTR-3B (e-way bill blocked). Costliest: unreconciled ITC (₹18K-28K wasted per lakh). Trap: editing hard-locked Tables 3.1/3.2 in GSTR-3B.
Missing GSTR-3B for 2 consecutive tax periods
Under Rule 138E of CGST Rules, missing GSTR-3B for 2 consecutive tax periods automatically blocks your e-way bill generation. This means you cannot legally move goods above ₹50,000 value — factory dispatches halt, customer deliveries pause, revenue stops. Reactivation requires filing all pending returns + late fee + 18% interest. If non-filing extends to 6 months, GSTIN gets suspended under Rule 21A — invoices cannot be issued, ITC frozen, buyers stop paying.
Not reconciling GSTR-2B before claiming ITC
From Section 16(2)(aa) CGST Act, ITC can be claimed only for invoices in your auto-generated GSTR-2B. If your supplier hasn't filed GSTR-1, that invoice doesn't appear in your GSTR-2B, and you cannot claim ITC — even if you have the physical invoice. Businesses that claim ITC based on books without GSTR-2B reconciliation face ITC reversal + interest + penalty during GST audit. A single ₹1 lakh unreconciled ITC costs ₹18,000-₹28,000 in extra GST outflow.
Editing GSTR-3B Table 3.1/3.2 when hard-locked
From July 2025 tax period, GSTR-3B Tables 3.1 and 3.2 are auto-populated from GSTR-1/1A and hard-locked — you cannot manually edit sales figures. Businesses that discover errors after filing GSTR-1 try to override in GSTR-3B → filing rejected → rushed corrections attract late fee. The correct sequence is: file GSTR-1 → review → correct in GSTR-1A → then file GSTR-3B.
Ignoring reverse charge liability (RCM)
Under Section 9(3) and 9(4) of CGST Act, certain services (legal from advocates, GTA, insurance agent, etc.) attract reverse charge — the recipient pays GST, not the supplier. RCM liability must be declared in GSTR-3B Table 3.1(d) and paid via cash ledger (not credit ledger). Businesses that miss RCM face full tax + 18% interest + penalty during audit — often 3-5 years later. Common categories missed: legal fees, transport from unregistered GTA, insurance agent commissions.
Not filing nil returns · assumed to be optional
Businesses with no transactions in a tax period often assume they don't need to file — this is wrong. Nil returns are mandatory under Section 39 as long as GSTIN is active. Missing nil returns attracts ₹20/day late fee (capped ₹500), and 2 consecutive misses still trigger Rule 138E e-way bill block. For seasonal businesses, dormant subsidiaries, or startups pre-revenue, this is a common trap.
Skipping annual GSTR-9 · assuming optional
GSTR-9 is mandatory for turnover above ₹2 Cr and optional below. Businesses in the ₹2-5 Cr band often skip it assuming "optional" or "not important" — this is a mistake. From 1 January 2026, auto late fees apply to GSTR-9/9C non-filing. GSTR-9C (reconciliation with audited financials) is mandatory above ₹5 Cr. Missing annual returns invites audit + reassessment risk for the entire FY.
Pick your plan
Monthly plans for every stage of your business. Prices exclude 18% GST. Each plan covers a range of invoices a month and annual turnover — whichever is higher decides the plan.
What every active plan covers
- GSTR-1 and GSTR-3B prepared and filedMonthly, or quarterly under QRMP — on time, every time.
- GSTR-2B check before filingCredit claimed only when it is in GSTR-2B and eligible.
- Your approval before filingNothing is filed without your OK; ARN copies after.
- Due-date remindersOn WhatsApp, before each deadline.
Basic ₹299 a month + GST — or ₹2,990 a year (12 months for the price of 10). Limits are per month (invoices) and per year (turnover).
Comparing with a cheaper listing? Ask these first
- Is there a turnover cap as well as an invoice cap?
- Is GSTR-2B checked before credit is claimed?
- Do you approve the return before it is filed?
- Are annual returns, notices and late fees quoted separately — and is that clear upfront?
- Or ₹1,990 a year — 12 months for the price of 10
- Nil GSTR-1 and GSTR-3B filed on time
- Due-date reminders on WhatsApp
- Keeps your GSTIN active and compliant
- Move to Basic when transactions start
- Or ₹2,990 a year — 12 months for the price of 10
- GSTR-1 and GSTR-3B prepared and filed
- GSTR-2B ITC check before filing
- ARN copies and a monthly filing summary
- Due-date reminders on WhatsApp
- Annual turnover up to ₹50 lakh
- Or ₹5,990 a year — 12 months for the price of 10
- Everything in Basic +
- Purchase register vs GSTR-2B reconciliation
- IMS review — accept, reject or keep pending
- ITC review and RCM tracking
- Monthly GST report
- Annual turnover up to ₹50 lakh
- Or ₹9,990 a year — 12 months for the price of 10
- Everything in Standard +
- Supplier follow-up list for ITC mismatches
- E-invoice and e-way bill data checks
- GSTR-1A corrections where needed
- Priority WhatsApp support
- Annual turnover up to ₹1 crore
More than 200 invoices a month or turnover above ₹1 crore? Business plan — on consultation. Whichever is higher (invoices or turnover) decides the plan. See all GST plans →
Prefer a call back?
Leave your number and a good time — we call within business hours (Mon–Sat, 10 am–7 pm) about GST Returns.
GST compliance desk
The Tax Paramarsh desk
"Most business owners think GST returns are boring. They're not — they're high-stakes. Every month you've got 25 different data points to reconcile, three portals to log into, and a 20-day deadline that doesn't care about your quarter-end sales rush or your accountant taking leave. And under the new hard-lock regime from July 2025, you can't fix your GSTR-3B if your GSTR-1 was wrong — Tables 3.1 and 3.2 are locked. The correction has to happen in GSTR-1A before you touch GSTR-3B. My team files 5 days before due date for exactly this reason — we need buffer for last-minute discoveries. Rule 138E is the enforcement backbone most CFOs underestimate. Two consecutive GSTR-3B misses and your e-way bills are blocked automatically — dispatches halt within 24 hours of the 2nd due date. That's not a fine; that's revenue paralysis. Six months and your GSTIN gets suspended under Rule 21A — buyers stop paying, ITC frozen, business functionally dead. We've rescued three clients from that scenario in the last two years; the recovery is expensive and messy. Better: never get there. The other thing that separates good compliance from bad is IMS reconciliation. Section 16(2)(aa) is unambiguous — no invoice in GSTR-2B, no ITC. If your supplier didn't file GSTR-1, you don't get ITC. Businesses that claim ITC based on books alone may be paying more tax than they need to without realising it. One trading client had ₹47 lakh missing ITC in our first month's reconciliation. We followed up with 23 suppliers, got them to file, recovered the ITC over three months. That's pure cash flow. My advice to any GST-registered business: get on a retainer with 5-day buffer filing + monthly IMS reconciliation + annual GSTR-9C prep. Once you're in the rhythm, GST becomes boring — which is exactly what you want."
What businesses say after moving to our retainer
Common questions
Straight answers on 2026 GST returns. Still curious? WhatsApp us anything.
What are the main GST returns every business must file?
The core GST returns for a regular taxpayer are:
- GSTR-1 — statement of outward supplies (sales), filed monthly by 11th (or quarterly by 13th under QRMP). Reports invoice-wise B2B sales, aggregate B2C, exports, SEZ, credit/debit notes. Governed by Section 37 CGST Act.
- GSTR-3B — self-declared summary return + tax payment, filed monthly by 20th (or quarterly by 22nd/24th for QRMP). Reports summary of outward supplies, ITC claimed, tax payable, and payment. Governed by Section 39 CGST Act. From July 2025, Tables 3.1 & 3.2 are auto-populated + hard-locked from GSTR-1/1A.
- GSTR-2B — auto-drafted ITC statement (read only, not filed). Generated by GSTN based on suppliers' GSTR-1 filings. Under Section 16(2)(aa), ITC can be claimed only for invoices in your GSTR-2B.
- GSTR-9 — annual return, filed by 31 December following the FY. Mandatory for turnover > ₹2 Cr, optional below. For FY 2025-26, due date is 31 December 2026. Governed by Section 44 CGST Act.
- GSTR-9C — reconciliation statement matching books with GST returns. Mandatory for turnover > ₹5 Cr. Self-certified from FY 2020-21 onwards.
Additional returns for special taxpayers:
- CMP-08 + GSTR-4 — composition taxpayers (quarterly + annual)
- GSTR-5 — non-resident taxable persons (monthly)
- GSTR-6 — Input Service Distributor (ISD, monthly)
- GSTR-7 — TDS deductors (monthly)
- GSTR-8 — e-commerce operators for TCS (monthly)
- GSTR-10 — final return on GST cancellation
- GSTR-11 — UIN holders (embassies etc.)
Total filings per year for a regular business:
- Monthly filer (>₹5 Cr): 12 GSTR-1 + 12 GSTR-3B + 1 GSTR-9 = 25 filings/year (plus GSTR-9C if applicable)
- QRMP filer (≤₹5 Cr): 4 GSTR-1 + 4 GSTR-3B + 1 GSTR-9 + monthly PMT-06 for months 1&2 = 9 filings/year + payments
What is the QRMP scheme and should I opt in?
The Quarterly Return Filing and Monthly Payment (QRMP) scheme is available for GST-registered businesses with aggregate turnover up to ₹5 Cr in the preceding financial year. It reduces filings from 25/year to 9/year, making it particularly beneficial for MSMEs.
How QRMP works:
- GSTR-1 filed quarterly by 13th of the month following the quarter
- GSTR-3B filed quarterly by 22nd or 24th (based on state category) of the month following the quarter
- PMT-06 — monthly tax payment for months 1 & 2 of each quarter (before 25th of the following month)
- IFF (Invoice Furnishing Facility) — optional monthly upload of B2B invoices for months 1 & 2 by 13th (so buyers can claim ITC without waiting for quarter-end)
QRMP state categories for GSTR-3B due date:
- Category X (due 22nd): Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu, Dadra & Nagar Haveli, Puducherry, Andaman & Nicobar, Lakshadweep
- Category Y (due 24th): Jammu & Kashmir, Ladakh, Himachal Pradesh, Punjab, Uttarakhand, Haryana, Delhi, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Chandigarh
When to opt for QRMP:
- Turnover comfortably below ₹5 Cr with no rapid growth trajectory
- Buyers don't insist on monthly ITC availability
- You want fewer compliance deadlines to manage
- Cash flow allows monthly PMT-06 payments (which are estimates)
When to stay on monthly:
- Turnover close to ₹5 Cr or growing rapidly
- Large B2B buyers who insist on monthly GSTR-1 (for their ITC)
- You want cleaner monthly cash flow visibility
- You're on e-invoicing anyway (> ₹5 Cr in any prior FY)
What are the current late fees and interest for GST returns?
Late fees for regular taxpayers (GSTR-1 and GSTR-3B):
- Taxable return: ₹50/day (₹25 CGST + ₹25 SGST), capped at ₹10,000 per return
- Nil return: ₹20/day (₹10 CGST + ₹10 SGST), capped at ₹500 per return
- Late fee accrues from the day after the due date until the actual filing date
Late fees for annual return (GSTR-9/9C):
- From 1 January 2026, automatic late fee applies to GSTR-9/9C non-filing
- Rate: ₹50/day (₹25 CGST + ₹25 SGST)
- Cap: tiered by turnover — lower cap for smaller businesses, higher cap for larger businesses
Late fees for composition taxpayers (CMP-08/GSTR-4):
- CMP-08: ₹200/day (₹100 CGST + ₹100 SGST), capped ₹5,000
- GSTR-4 annual: ₹200/day capped ₹5,000 (waiver often notified for compliance push)
Interest on delayed tax payment:
- Rate: 18% per annum under Section 50 CGST Act read with Rule 88B
- Calculated on net tax liability after ITC (not gross)
- Payable from day after due date until actual payment date
- Only tax paid through cash ledger attracts interest — not ITC utilisation
Interest on excess ITC utilisation:
- Rate: 24% per annum if ITC wrongly availed and utilised
- Applies when ITC not eligible (ineligible categories, non-GSTR-2B, blocked credits)
- Recovered along with penalty during audit
Non-monetary consequences:
- 2 consecutive GSTR-3B misses: e-way bill generation blocked (Rule 138E)
- 6 months non-filing: GSTIN suspended (Rule 21A)
- Continuing default: GSTIN cancelled (Rule 22) + demand recovery proceedings
- Blocked ITC for buyers → commercial relationship damage
How our retainer prevents late fees:
- Filing 5 days before due date with buffer for corrections
- Automated compliance calendar + WhatsApp reminders
- Nil return auto-filing for dormant GSTINs
What is the new Invoice Management System (IMS)?
The Invoice Management System (IMS) is a functionality launched on the GST portal (with Excel-based offline tool) that lets taxpayers reconcile invoices from suppliers' GSTR-1 before those invoices flow to their GSTR-2B. It gives buyers control over the ITC statement rather than passive acceptance.
How IMS works:
- Suppliers file GSTR-1 → invoices flow to buyer's IMS dashboard (not directly to GSTR-2B)
- Buyer reviews each invoice and takes action: Accept, Reject, or Pending
- Accepted invoices flow to buyer's GSTR-2B and become eligible for ITC claim
- Rejected invoices are excluded from GSTR-2B (buyer disputes the invoice validity)
- Pending invoices remain in IMS for later action (up to a time limit)
Benefits of IMS reconciliation:
- ITC accuracy — you only claim ITC for genuine invoices your books recognize
- Dispute mechanism — reject fake/incorrect invoices before they hit GSTR-2B
- Timing control — defer ITC to a later period if beneficial (Pending status)
- Vendor relationship — flags to suppliers that their invoice is disputed
IMS Offline Tool (Excel-based):
- Bulk download invoices from IMS dashboard
- Excel-based accept/reject/pending action
- Bulk upload to GST portal
- No need to stay logged into portal
- Ideal for high-volume businesses
Common IMS scenarios:
- Fake invoice by supplier: Reject → excluded from GSTR-2B → supplier can't bill for services not rendered
- Amount mismatch: Reject → supplier issues correction → accept the corrected version
- Buyer wants ITC later: Pending → carry forward → accept in a future period
- Legitimate invoice: Accept → flows to GSTR-2B → ITC eligible
Our IMS reconciliation process:
- Monthly download of IMS dashboard invoices via API
- Cross-reference with your purchase register
- Auto-flag mismatches for your review
- Bulk action on IMS via offline tool
- Report: accepted / rejected / pending with reasons
- Follow-up with defaulting suppliers to file GSTR-1
What are the total costs for GST return filing in 2026?
Our transparent monthly pricing:
- Nil: ₹199/month — months with no transactions; nil GSTR-1 and GSTR-3B
- Basic: ₹299/month — up to 10 invoices a month, turnover up to ₹50 lakh
- Standard: ₹599/month — 11–50 invoices, turnover up to ₹50 lakh; adds GSTR-2B reconciliation, IMS, ITC review and RCM tracking
- Pro: ₹999/month — 51–200 invoices, turnover up to ₹1 crore; adds supplier follow-up and e-invoice / e-way bill checks
- Business: on consultation — more than 200 invoices a month, turnover above ₹1 crore, or several GSTINs
Annual plans: pay yearly and get 12 months for the price of 10 — Nil ₹1,990, Basic ₹4,490, Standard ₹6,990, Pro ₹9,990 a year.
Invoices are counted per month (sales and purchases together); whichever is higher — invoices or turnover — decides the plan. GSTR-9/9C, notice replies and refunds are quoted separately.
Plus GST @ 18% on professional fees (fully available as ITC for GST-registered businesses).
What's NOT included in monthly fees (billed separately as needed):
- Annual GSTR-9C reconciliation (₹15,000-₹40,000 based on turnover) — for >₹5 Cr
- GST notice reply / SCN response (₹5,000-₹25,000 per notice)
- Departmental audit representation (₹25,000-₹1,00,000 depending on scope)
- Refund application processing (₹5,000-₹15,000 per refund claim)
- Advance ruling application (₹15,000-₹50,000)
- GST appeal / litigation (fee based on scope + court fees)
- Backlog compliance / catch-up filings (per return basis)
Government fees (statutory):
- Late fee: ₹50/day capped ₹10,000 per return (regular); ₹20/day capped ₹500 (nil)
- Interest: 18% p.a. on delayed tax
- Interest on wrong ITC: 24% p.a.
- No filing fee for GSTR-1/3B (only late fees if delayed)
Cost comparison vs in-house:
- In-house junior accountant for GST: ₹25,000-₹40,000/month + PF/ESI/gratuity + software (~₹5,000/month)
- Our Standard plan: ₹599/month + GST
Break-even math:
- Single missed GSTR-3B late fee + interest: ~₹15,000-₹25,000
- Our Standard plan: about ₹8,388 a year + GST
- Avoiding even one late filing can cover several months of fees
Are GST return filing fees tax deductible?
Yes — all GST return filing expenses are fully tax deductible under Section 37(1) of the Income Tax Act 1961 as ordinary revenue expenses incurred wholly and exclusively for the purpose of business.
What's fully deductible:
- Our monthly plan fee (₹199 to ₹999, or as quoted for Business plans)
- GST @ 18% on our fees (as ITC if GST-registered, otherwise as expense)
- Reconciliation software subscriptions
- E-invoicing platform charges (if separate from our fee)
- Late fees paid (surprisingly, most late fees are deductible under Section 37 — but 100% of interest under Section 50 is also deductible)
- Any professional consultation charges for advisory + planning
What's NOT deductible:
- Income Tax itself (obvious)
- GST penalties for fraud / suppression under Section 74 CGST Act (bad in nature)
- Compounding fees paid to avoid prosecution
GST ITC available on our professional fees:
- 18% GST on our fees is fully creditable if your business is GST-registered
- Ensure our invoice has your GSTIN correctly mentioned
- Invoice flows to your GSTR-2B automatically via our GSTR-1 filing
- Claim ITC in the month our invoice appears in your GSTR-2B
What it costs, all-in:
- Standard plan: ₹599/month + 18% GST = ₹707/month (about ₹9,898 a year)
- If you are GST-registered, the GST on our fee is available as input tax credit
- The fee itself is a deductible business expense
What are the government late fees and how do I avoid them?
Late fee structure under Section 47 CGST Act:
Regular taxpayers (GSTR-1, GSTR-3B):
- Taxable return: ₹50/day (₹25 CGST + ₹25 SGST)
- Nil return: ₹20/day (₹10 CGST + ₹10 SGST)
- Cap: ₹10,000 per return (regular) or ₹500 per return (nil)
Annual return (GSTR-9):
- From 1 January 2026, automatic late fee applies
- Rate: ₹100/day (₹50 CGST + ₹50 SGST)
- Cap: 0.25% of turnover (subject to overall cap notified by CBIC)
Interest under Section 50 + Rule 88B:
- Rate: 18% per annum on delayed tax through cash ledger
- Calculated on net tax liability after ITC (not gross tax)
- Formula: Tax due × 18% × days delay ÷ 365
- Example: ₹5 lakh tax delayed by 30 days = ₹5L × 18% × 30/365 = ₹7,397 interest
Interest on wrong ITC:
- Rate: 24% per annum on ITC wrongly availed AND utilised
- Higher rate than delay in tax
- Applies when ITC ineligible (blocked credits, non-GSTR-2B, ineligible categories under Section 17(5))
How our retainer prevents late fees + interest:
- Filing calendar with 5-day buffer: We aim to file 5 days before due date, giving room for last-minute corrections
- Automated reminders: WhatsApp alerts to your team 10 days, 5 days, 2 days before due date
- Data ingestion automation: We fetch invoices via secure channel (Excel/API), don't wait for manual push
- GSTR-2B reconciliation before filing: Ensures ITC is claim-worthy, avoids 24% interest on wrong ITC
- Nil return auto-filing: Dormant GSTINs get auto-filed, no missed nil returns
- Backup filing partner: If our primary team can't file due to technical/portal issues, backup team completes filing
What if you've already missed a filing?
- We handle catch-up filings for backlog (₹500-₹1,000 per return)
- Compute late fee + interest liability upfront
- File all pending returns + pay statutory dues to reactivate compliance
- Rule 138E e-way bill block gets lifted within 24 hours of catch-up
What is the ITC reconciliation and why is it critical?
Input Tax Credit (ITC) reconciliation is the process of matching:
- Your purchase register (books of accounts) with
- Your auto-generated GSTR-2B (system statement of eligible ITC from suppliers' GSTR-1)
Reconciliation identifies missing invoices, timing mismatches, wrong tax rates, and disputed invoices — enabling accurate ITC claim and dispute resolution.
Why reconciliation is critical:
- Section 16(2)(aa) mandate: ITC can be claimed only for invoices in GSTR-2B. Missing invoices = missing ITC = higher tax outflow.
- Direct cash flow impact: ₹1 lakh of unreconciled ITC costs ₹18,000-₹28,000 in extra GST paid
- Audit protection: Excess ITC claim triggers 24% interest + penalty during audit (which can happen 3-5 years later)
- Vendor management: Reconciliation identifies defaulting suppliers who haven't filed GSTR-1
Common reconciliation gaps:
- Supplier hasn't filed GSTR-1: Invoice in your books but not in GSTR-2B → cannot claim ITC until supplier files
- Wrong GSTIN or PAN entered by supplier: Invoice flows to wrong buyer's GSTR-2B
- Amount mismatch: Supplier's invoice value differs from your books
- Wrong tax rate: Supplier applied wrong GST rate (5% vs 18%)
- Late invoices: Supplier filed GSTR-1 late → invoice flows to a later GSTR-2B period
- Blocked credit invoices: Ineligible ITC under Section 17(5) (motor vehicles, food, staff welfare)
Our monthly reconciliation workflow:
- Download GSTR-2B on 14th of following month (after supplier GSTR-1 due date)
- Fetch IMS dashboard invoices via API
- Cross-reference with your purchase register
- Categorize: matched / mismatched / missing
- Follow up with defaulting suppliers via WhatsApp + email
- Take IMS action: Accept legitimate / Reject fake / Pending for later
- Prepare final ITC claim for GSTR-3B
- Share reconciliation report with your accounting team
Why it matters: for a busy trader, the first reconciliation often finds supplier invoices missing from GSTR-2B. Following up with those suppliers before you claim protects the credit you are entitled to.
When exactly are my GST returns due?
Complete due date calendar for regular taxpayers:
Monthly filers (turnover > ₹5 Cr):
- GSTR-1: 11th of following month (e.g., April invoices → 11 May)
- GSTR-3B: 20th of following month (e.g., April tax → 20 May)
- Buffer: IFF not applicable; e-way bill continuous
QRMP filers (turnover ≤ ₹5 Cr, quarterly):
- GSTR-1: 13th of month following quarter (e.g., Apr-Jun quarter → 13 July)
- GSTR-3B (Cat X): 22nd of month following quarter (Cat X: Chhattisgarh, MP, Gujarat, Maharashtra, Karnataka, TN, Goa, Kerala, Telangana, AP, and 5 UTs)
- GSTR-3B (Cat Y): 24th of month following quarter (Cat Y: J&K, Ladakh, HP, Punjab, Uttarakhand, Haryana, Delhi, Rajasthan, UP, Bihar, and 12 more)
- PMT-06 payment: Months 1 & 2 by 25th of following month (e.g., April payment → 25 May)
- IFF (optional): Months 1 & 2 by 13th of following month
Composition filers:
- CMP-08: 18th of month following quarter
- GSTR-4 annual: 30 April following FY
Annual returns:
- GSTR-9 (regular): 31 December following FY (e.g., FY 2025-26 → 31 Dec 2026) — mandatory if turnover > ₹2 Cr
- GSTR-9C (reconciliation): 31 December — mandatory if turnover > ₹5 Cr
- GSTR-4 (composition): 30 April following FY
Special returns:
- GSTR-5 (non-resident): 20th of following month
- GSTR-6 (ISD): 13th of following month
- GSTR-7 (TDS deductor): 10th of following month
- GSTR-8 (e-commerce TCS): 10th of following month
- GSTR-10 (final return): 3 months from cancellation date
How our retainer manages the calendar:
- WhatsApp reminders 10 days, 5 days, 2 days before each due date
- Data ingestion complete by 5th of following month
- Filing initiated by 15th (monthly) or 17th (QRMP quarterly)
- Buffer for GSTR-1A corrections + GSTR-2B reconciliation
- Filing complete 3-5 days before due date
- Cash payment confirmed 2 days before due date
What happens if I miss a GST return deadline?
Consequences escalate progressively based on how long you've missed:
1-30 days late (single miss):
- Late fee: ₹50/day (regular) or ₹20/day (nil), capped at ₹10,000 or ₹500 respectively
- Interest: 18% p.a. on net tax liability
- Buyers' ITC delayed (if you're a monthly filer of GSTR-1)
- Reputation damage with regular buyers
- Fixable with catch-up filing + payment
30-60 days late (approaching 2 consecutive misses):
- Additional late fee + interest accrues daily
- Rule 138E trigger: If you miss GSTR-3B for 2 consecutive tax periods, e-way bill generation gets automatically blocked
- Goods above ₹50,000 cannot be legally moved
- Factory dispatches halt, customer deliveries pause
- Revenue impact begins
60-180 days late (approaching 6 months non-filing):
- E-way bill continues blocked
- Cascading business impact — buyers reduce orders, cash flow tightens
- Show-cause notice (SCN) may be issued by GST department
- Rule 21A trigger at 6 months: GSTIN suspended
GSTIN suspended (after 6 months non-filing):
- Cannot issue tax invoices
- ITC frozen — cannot claim, cannot pass on
- Buyers stop paying pending invoices
- Bank accounts may face scrutiny
- Recovery proceedings initiated
GSTIN cancelled (Rule 22 after further non-compliance):
- Registration cancelled retrospectively
- Business cannot legally operate under GST
- ITC on stock reversed
- Recovery of tax + interest + penalty for entire non-compliance period
- Prosecution risk under Sections 132/122 CGST Act
Recovery path if you've fallen behind:
- Immediate assessment: We compute total pending returns + late fee + interest
- Prioritized filing: File oldest pending return first, work forward chronologically
- Payment planning: Statutory dues may be significant — we help plan cash flow
- Rule 138E lifting: Once 2 consecutive returns are filed + paid, e-way bill unblocks within 24 hours
- GSTIN reactivation: After all pending returns filed + dues cleared, apply for GSTIN reactivation
- Ongoing retainer: Prevent recurrence with our compliance calendar + buffer filing
Real client scenario: 40-employee business missed 8 months of GSTR-3B during a personnel transition. E-way bill blocked, GSTIN suspended. We handled: computed ₹42 lakh in tax + interest + late fees, filed all pending returns over 3 weeks, cleared statutory dues in tranches, reactivated GSTIN, ongoing retainer since. Zero misses in 22 months post-recovery.
How long does GST return filing take each month?
The time and effort depend on business size and complexity. Here's the typical breakdown for our retainer clients:
Nil plan (dormant GSTIN):
- Total time: 15-20 minutes/month
- Data collection: N/A (nil returns)
- Filing: 10 minutes on portal
- Verification: 5 minutes
- Turnaround: Filed on 5th-10th of following month
Standard plan (turnover ₹50L - ₹5 Cr):
- Total time: 3-6 hours/month across our team
- Data ingestion (5th-10th): 30 minutes — receive Excel/API
- Sales invoice reconciliation: 45 minutes
- Purchase invoice + GSTR-2B match: 1 hour
- IMS action (accept/reject/pending): 30 minutes
- ITC + RCM computation: 30 minutes
- GSTR-1 preparation + filing: 45 minutes
- GSTR-1A corrections (if needed): 15 minutes
- GSTR-3B preparation + filing: 45 minutes
- Payment challan + cash ledger: 15 minutes
- Post-filing verification + report: 15 minutes
- Turnaround: GSTR-1 by 8th, GSTR-3B by 15th (5-day buffer before due dates)
Business plan (turnover > ₹5 Cr):
- Total time: 8-15 hours/month across our team
- All Growth activities + additional layers:
- E-invoicing IRN generation review: 1 hour
- E-way bill audit: 1 hour
- Vendor GST profile review: 1 hour (quarterly)
- ITC deep-dive analysis: 2 hours
- Reconciliation with financials: 2 hours
- Advisory / tax planning: 1 hour (monthly)
- Turnaround: GSTR-1 by 7th, GSTR-3B by 14th
Annual GSTR-9/9C effort:
- GSTR-9 preparation: 15-25 hours
- GSTR-9C reconciliation: 25-40 hours (with audited financials)
- Timeline: Start October, complete November for December due date
Your side of the effort:
- Nil plan: 5 minutes/month (share bank statement if any transaction)
- Growth: 30-60 minutes/month (share sales/purchase data via Excel/API)
- Premium: 1-2 hours/month (senior review + strategic discussions)
What if my business is not doing any transactions - do I still need to file?
Yes — as long as your GSTIN is active, you must file GST returns even with zero transactions. This is called a nil return, and it's mandatory under Section 39 CGST Act.
Who typically needs nil returns:
- Startups that registered GST in advance but haven't started operations
- Seasonal businesses (winter clothing, festival products, monsoon services) with off-season months
- Dormant subsidiaries or SPVs
- Businesses in transition (M&A, restructuring, geographical shift)
- Educational institutions with academic year cycles
- Pre-revenue businesses with GSTIN for future compliance
Consequences of NOT filing nil returns:
- Late fee: ₹20/day (₹10 CGST + ₹10 SGST), capped at ₹500 per return
- Rule 138E: 2 consecutive misses of nil GSTR-3B still triggers e-way bill block (even though you have no e-way bill activity)
- Rule 21A: 6 months of non-filing → GSTIN suspension → registration effectively dead
- Reactivation cost: All pending returns + late fees + Form GST REG-21 for reactivation
Common misconceptions:
- "No sales = no filing" — wrong. Filing is mandatory regardless of activity level
- "I'll file when business starts" — dangerous. By then, GSTIN may be suspended
- "Small business, why file?" — same rules apply. Nil filing takes 5 minutes but avoids compliance chain break
- "I have GSTIN just in case" — file anyway. "Just in case" GSTIN must be maintained active with nil returns
Alternative: cancel your GSTIN if you don't need it
- If you genuinely don't need GST registration, formally cancel via Form REG-16
- Cancellation requires final GSTR-10 filing within 3 months
- Better to cancel cleanly than let it lapse via non-filing
- Re-registration is available anytime you need it back
Our Nil plan:
- ₹199/month (+ GST) for months with no transactions
- Monthly GSTR-1 (nil) + GSTR-3B (nil) filed on time
- Annual GSTR-9 quoted separately
- Compliance calendar + reminders + late-fee protection
- Move to Basic or Standard when transactions start
How GST works in your business
Let's get your GST returns on autopilot.
WhatsApp us your GSTIN + turnover + scheme preference. Free filing audit + backlog assessment. Plans from ₹199/month (nil) and ₹299/month (active filing).