Professional GST Compliance Services
GST Return Filing in India — Accurate, Timely & Affordable
GST Return Filing is a mandatory compliance requirement for every business registered under the Goods and Services Tax (GST) regime in India. At Gupta Chandan & Associates, we provide end-to-end GST Return filing services — ensuring your returns are filed accurately and within due dates, every time.
All GST Returns must be filed exclusively online on the Government's GSTN Portal. Returns can be prepared directly on the portal, via the GSTN offline utility, or through an authorised GSP (GST Suvidha Provider) software. Every person holding a valid GSTIN must file in the applicable form within prescribed due dates — non-compliance attracts interest at 18% p.a. and late filing fees.
Who is Required to File GST Returns?
Every person registered under GST must file returns, even when there are no transactions during the period (Nil Return). The applicable return form depends on the nature and scale of your business:
Regular Taxpayer
Businesses with turnover above ₹5 Crore, or those opted for monthly filing, must file GSTR-1 and GSTR-3B every month.
QRMP Scheme Taxpayer
Businesses with turnover up to ₹5 Crore can opt for quarterly GSTR-1 and GSTR-3B filing while paying tax monthly.
Composition Dealer
Small businesses under the Composition Scheme file GSTR-4 annually and CMP-08 each quarter for tax payment.
Non-Resident & OIDAR
Non-resident taxable persons file GSTR-5. Foreign OIDAR service providers file GSTR-5A monthly.
eCommerce Operator
eCommerce platforms collecting Tax Collected at Source (TCS) file GSTR-8 monthly and GSTR-9B annually.
Input Service Distributor
ISDs distributing input tax credit to their branches file GSTR-6 on a monthly basis.
Note: A person whose GST Registration has been cancelled must file a final return in GSTR-10 within 3 months of the cancellation order or effective cancellation date, whichever is earlier.
All GST Return Forms — Complete Reference
The GST framework includes over 20 different return forms, each applicable to a specific category of taxpayer. Here is a complete reference:
GSTR-1
Monthly/Quarterly Return for Outward Supply
GSTR-1A
Amendment of GSTR-1
GSTR-2
Monthly/Quarterly Return for Inward Supply
GSTR-2A
Dynamic Preview of Inward Supply uploaded by counter party
GSTR-2B
Static Auto-drafted ITC Statement for eligible & ineligible ITC
GSTR-3
Monthly Return with summarised Sales & Purchase
GSTR-3B
Monthly Summary Return with Tax Payment
GSTR-4
Return for Composition Scheme (Now Annual)
GSTR-4A
Preview of Inward Supply for Composition Dealer
GSTR-5
GST Return for Non-Resident Taxable Person
GSTR-5A
Return for Non-Resident OIDAR Service Providers
GSTR-6
Return for Input Service Distributor (ISD)
GSTR-6A
Preview of Inward Supply for Distribution by ISD
GSTR-7
TDS Return under GST
GSTR-7A
TDS Certificate
GSTR-8
TCS Return by eCommerce Operator
GSTR-9
Annual Return for Regular Taxpayer
GSTR-9A
Annual Return for Composition Scheme
GSTR-9B
Annual Return for eCommerce Operator
GSTR-9C
Reconciliation Statement & Audit Report under GST Act
GSTR-10
Final Return after Cancellation of Registration
CMP-08
Quarterly Summary Return for Composition Scheme
ITC-01
Claim ITC on existing stocks by newly registered taxpayer
ITC-02
Transfer of ITC — Sale / Merger / Amalgamation / Demerger / Lease
ITC-03
Form for Reversal of ITC
ITC-04
Quarterly return for Goods Sent/Received to/from Job Worker
Unsure which GST Return Form applies to your business? Contact us for a free consultation.
Two Ways to File: Monthly vs QRMP Scheme
Registered taxpayers can file GST Returns either monthly or under the Quarterly Return Monthly Payment (QRMP) Scheme, based on their annual turnover:
Turnover > ₹5 Crore or Monthly Opt-In
Monthly Filing
- GSTR-1 due by 11th of next month
- GSTR-3B due by 20th of next month
- Tax payment monthly alongside GSTR-3B
- Mandatory for turnover above ₹5 Crore
- Available as opt-in for smaller businesses
Turnover ≤ ₹5 Crore (Opt-in) — Recommended for SMEs
QRMP Scheme
- GSTR-1 / IFF due by 13th of next month (quarterly)
- GSTR-3B filed quarterly — 22nd or 24th after quarter end
- Tax payment remains monthly
- Invoice Furnishing Facility (IFF) available monthly
- IFF reflects invoices in buyer's GSTR-2A/2B on time
QRMP Scheme — Everything You Need to Know
The Quarterly Return Monthly Payment (QRMP) Scheme was introduced to ease GST compliance for smaller businesses with annual turnover up to ₹5 Crore. Returns are filed quarterly but tax is paid every month.
Monthly Tax Payment Options under QRMP
For the first two months of each quarter, tax can be paid via either method:
Method 1
Self-Assessment
Pay tax based on your own monthly assessment of liability — the same approach used in standard monthly filing.
Method 2
35% Fixed Payment
Pay 35% of the tax paid in the last quarter in each of the first two months. The balance is settled in the third month of the quarter.
Invoice Furnishing Facility (IFF)
A key concern for QRMP taxpayers was that invoices only reflected on the portal every 3 months, causing clients to delay ITC claims. IFF resolves this:
- QRMP taxpayers can optionally file IFF in the first two months of each quarter
- Invoices filed via IFF appear in the buyer's GSTR-2A and GSTR-2B promptly
- IFF must be filed by the 13th of the following month to reflect in that month's buyer returns
- In the third month, all invoices are included in the regular GSTR-1
Key Point: No Quarterly Tax Payment under QRMP
Under QRMP, there is no quarterly tax payment. Tax must still be paid every month. Only the return filing (GSTR-1 and GSTR-3B) moves to a quarterly schedule.
GST Return Due Dates
Filing GST Returns before the due date is critical to avoid interest and late fees. Below are the standard due dates for each return form:
| Return | Who Files | Due Date |
|---|---|---|
| GSTR-1 | Monthly filers / Turnover > ₹5 Crore | 11th of next month |
| GSTR-1 / IFF | QRMP Scheme | 13th of next month |
| GSTR-3B | Monthly filers / Turnover > ₹5 Crore | 20th of next month |
| GSTR-3B | QRMP — Category I States | 22nd (month after quarter end) |
| GSTR-3B | QRMP — Category II States | 24th (month after quarter end) |
| GSTR-4 | Composition Scheme Dealers | 30th April (Annual) |
| CMP-08 | Composition Dealers — Tax Payment | 18th of month after quarter |
| GSTR-9 | Regular Taxpayers — Annual Return | 31st December of next FY |
| GSTR-10 | Cancelled Registration Holders | Within 3 months of cancellation |
* Standard due dates per GST rules. The government may extend these via official notification. Always verify on the GST Portal.
Interest & Late Fees for GST Non-Compliance
Missing GST Return due dates or making delayed tax payments attracts both interest and late fees. Here is a clear summary of all applicable penalties:
Interest — Late Tax Payment
18%
Per annum. Charged from the due date to the actual date of payment.
Interest — ITC Reversal
24%
Higher rate for wrongly availed Input Tax Credit that is subsequently reversed.
Late Fee — Regular Return
₹50/day
Per return (₹25 CGST + ₹25 SGST). Maximum cap: ₹10,000 per return.
Late Fee — Nil Return
₹20/day
Reduced rate for Nil Returns. Maximum cap: ₹10,000 per return.
Important: Challan Deposit ≠ GST Payment
Depositing money into the Electronic Cash Ledger via a GST challan does not constitute tax payment. GST is legally paid only when the ledger balance is offset against the outward tax liability in GSTR-3B. Exception: Under the QRMP scheme, payment via challan with QRMP selected as the reason qualifies as payment for the first two months of the quarter.
Why Choose Gupta Chandan & Associates?
We are a team of Chartered Accountants and GST professionals based in Delhi, providing trusted GST compliance services to businesses of all sizes across India.
Always On Time
We track every due date and file your returns well before deadlines — every single month.
ITC Maximisation
We reconcile GSTR-2A/2B with your purchase register to claim every rupee of eligible ITC.
Accurate Reconciliation
Cross-verification of books, invoices, and GSTN data to prevent mismatches and GST notices.
Dedicated Support
Reach us by phone, email, or WhatsApp for prompt answers to all your GST queries.
All Business Sizes
From startups to large enterprises — we manage GST compliance for every business type.
Affordable Pricing
Transparent, competitive rates with no hidden charges. Expert CA services that make business sense.
Ready to Stay GST Compliant?
Let our experts handle your GST Return Filing so you can focus on growing your business. Get in touch for a free, no-obligation consultation.
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