GST Return Filing Services — GSTR-1, GSTR-3B, GSTR-9, QRMP, and ITC Reconciliation

GST Return Filing Services

GST return filing is the heartbeat of GST compliance. Every GST-registered business in India must file periodic returns to report their sales, purchases, Input Tax Credit (ITC), and net tax liability. Unlike the income tax return (filed once a year), GST returns are filed monthly or quarterly. Missing a GST return attracts immediate late fees (Rs. 50 per day for regular returns) and interest at 18% per annum on any unpaid tax. Repeated non-filing can trigger suspension of the GSTIN, and persistent non-filing leads to compulsory cancellation of the GST registration.

N D Savla & Associates, Chartered Accountants based in Mumbai, provides complete GST return filing services for businesses of all sizes: monthly GSTR-1 and GSTR-3B filing for regular taxpayers; quarterly GSTR-1 and GSTR-3B for small taxpayers under the QRMP (Quarterly Return Monthly Payment) scheme; Invoice Furnishing Facility (IFF) for QRMP filers; annual GSTR-9 and self-certified GSTR-9C; CMP-08 and GSTR-4 for Composition scheme taxpayers; and GSTR-10 (the final return after GST registration cancellation). We also manage e-invoicing compliance and provide ITC reconciliation services. For the initial GST registration that is the prerequisite for return filing, see our GST Registration guide.

The GST Return Ecosystem — Which Returns Must a Taxpayer File?

GSTR-1 — Statement of Outward Supplies

GSTR-1 is the information return for outward supplies — a detailed record of all sales (and debit notes, credit notes, and advances received) during the period. It is purely an information return: no tax is paid through GSTR-1. The data entered in GSTR-1 is used to auto-populate the buyer's GSTR-2B (enabling them to claim ITC on your invoices) and to auto-populate portions of your own GSTR-3B.

• B2B invoices: All invoices issued to GST-registered buyers (with buyer's GSTIN), entered invoice-wise with date, value, tax rate, and HSN/SAC code. These flow directly into the buyer's GSTR-2B.
• B2C large invoices (above Rs. 2.5 lakh): Invoice-wise entry without buyer GSTIN.
• B2C small invoices (below Rs. 2.5 lakh): Consolidated state-wise summary — no individual invoice entry needed.
• Export invoices: Invoice-wise details of all exports (with/without payment of IGST, with/without LUT).
• Credit notes and debit notes: Any credit notes (sales returns, price reductions) and debit notes (additional charges) issued against earlier invoices.
• Monthly vs Quarterly: Monthly filers (turnover > Rs. 5 crore) — GSTR-1 due by the 11th of the following month. Quarterly filers (turnover = Rs. 5 crore, under QRMP) — GSTR-1 due by the 13th of the month following the quarter.

GSTR-2B — Your Auto-Populated ITC Advisory Statement

GSTR-2B is an auto-generated, read-only statement that shows all the Input Tax Credit available to a taxpayer for a given month, based on the invoices uploaded by their suppliers in GSTR-1. It is published on the GST portal by the 14th of the following month. Under Rule 36(4) of the CGST Rules, taxpayers cannot claim ITC on invoices not reflected in GSTR-2B. If a supplier has not uploaded an invoice in their GSTR-1, it will NOT appear in the buyer's GSTR-2B — and the buyer cannot claim ITC on that invoice until it is uploaded by the supplier.

GSTR-3B — The Summary Return with Tax Payment

GSTR-3B is the monthly or quarterly summary return where the taxpayer declares their total GST liability and ITC for the period, and pays the net tax due. Unlike GSTR-1 (which is invoice-level), GSTR-3B is a summary return — the taxpayer enters aggregate values, not individual invoice details. Tax must be paid by the due date for GSTR-3B (20th of the following month for monthly filers) to avoid interest charges.

• Table 3.1 — Outward supplies summary: Total taxable supplies (by GST rate and type: intra-state, inter-state, exports, etc.), tax liability arising therefrom
• Table 4 — ITC claimed: ITC available from GSTR-2B; ITC on imports and RCM; ITC eligible; ITC reversal required (for exempt supplies, non-business use, Section 17(5) blocked credits)
• Table 5 — Net tax payable: GST liability (Table 3.1) minus ITC claimed (Table 4) = net CGST + SGST + IGST payable in cash

QRMP Scheme — Quarterly Returns for Small Taxpayers

The Quarterly Return Monthly Payment (QRMP) scheme, effective from 1 January 2021, allows registered taxpayers with aggregate annual turnover up to Rs. 5 crore to file GSTR-1 and GSTR-3B quarterly (instead of monthly) while continuing to pay GST on a monthly basis. The scheme significantly reduces the number of returns from 24 per year (12 GSTR-1 + 12 GSTR-3B) to 8 per year (4 GSTR-1 + 4 GSTR-3B).

Monthly GST Payment Under QRMP — Form PMT-06

For the first two months of each quarter, the taxpayer pays using Form PMT-06 (a challan, not a return). Two methods: Fixed Sum Method — pay 35% of the tax paid by cash in the last quarter's GSTR-3B; or Self-Assessment Method — compute the actual tax liability for the month based on GSTR-2B ITC and actual outward supplies. PMT-06 due date: 25th of each month. No late fee on PMT-06; however, if payment is made after the 25th, interest at 18% per annum applies.

IFF — Invoice Furnishing Facility

The IFF (Invoice Furnishing Facility) allows QRMP filers to optionally upload B2B invoices for the first two months of the quarter, so buyers can claim ITC immediately without waiting for the quarterly GSTR-1. IFF window for Month 1: 1st to 13th of Month 2. IFF window for Month 2: 1st to 13th of Month 3. Invoices uploaded through IFF appear in the buyer's GSTR-2B immediately. IFF is optional, not mandatory. Invoices uploaded in IFF are automatically part of the quarterly GSTR-1 — no duplicate entry required.

GSTR-9 and GSTR-9C — Annual Returns

GSTR-9 is the annual consolidated return that summarises all outward supplies, inward supplies, ITC claimed, and tax paid for the full financial year. Filed by 31 December of the following financial year. GSTR-9 is OPTIONAL for taxpayers with aggregate annual turnover below Rs. 2 crore; MANDATORY for Rs. 2 crore and above (verify current applicability on the GST portal).

GSTR-9C (Self-Certified Reconciliation Statement) is required for taxpayers with aggregate annual turnover exceeding Rs. 5 crore. Since the Finance Act 2021, GSTR-9C no longer requires CA certification — the taxpayer (or their authorised representative) self-certifies the statement. Due date: 31 December (same as GSTR-9). GSTR-9C reconciles the turnover, ITC, and tax paid as per GST returns against the audited annual financial statements. Any additional tax liability discovered in the reconciliation must be paid along with the GSTR-9C filing.

ITC Reconciliation — Matching GSTR-2B with Your Books

The most time-consuming and most critical aspect of monthly GST compliance is reconciling the Input Tax Credit available in GSTR-2B with the ITC recorded in the business's purchase register.

1. Download GSTR-2B — On or after the 14th of the month, download the GSTR-2B statement from the GST portal. GSTR-2B lists all invoices reflected in your suppliers' GSTR-1 that are addressed to your GSTIN.
2. Match with Purchase Register — Compare every invoice in GSTR-2B against the purchase register. Mark which invoices match (same date, value, tax amount, supplier GSTIN, and invoice number). Flag mismatches.
3. Investigate Mismatches — Invoices in the purchase register but NOT in GSTR-2B: supplier has not yet filed their GSTR-1 — follow up. Invoices in GSTR-2B but NOT in the purchase register: verify whether goods/services were received; if yes, add to register and claim ITC.
4. Identify Blocked Credits — Remove from claimable ITC any amounts blocked under Section 17(5) — even if they appear in GSTR-2B. Blocked credits include motor vehicles for personal use, food and beverages, works contract services for civil construction, personal expenses.
5. Compute Net ITC for GSTR-3B — ITC eligible for claiming = GSTR-2B eligible ITC - blocked credits - ITC reversal for exempt/non-business use. Enter this net figure in GSTR-3B Table 4.

E-Invoicing — How It Changes GSTR-1 Filing

E-invoicing under GST (Electronic Invoice Reporting) is mandatory for businesses with annual aggregate turnover above the applicable threshold (currently Rs. 5 crore — verify current threshold on the GST portal). Under e-invoicing: the invoice data must be uploaded to the Invoice Registration Portal (IRP) in a standardised JSON format BEFORE issuing the invoice. The IRP returns an IRN (Invoice Reference Number — a unique 64-character hash) and a digitally signed QR code. Invoices issued without IRN (where e-invoicing is applicable) are not valid GST tax invoices. E-invoices are automatically reflected in GSTR-1, saving significant data entry time. Most accounting software (Tally, SAP, Zoho Books, QuickBooks) now integrates with the IRP API for seamless e-invoice generation.

Late Fees, Interest, and Penalties for GST Returns

• GSTR-1 late fee: Rs. 50 per day (CGST Rs. 25 + SGST Rs. 25) for returns with any taxable supplies; Rs. 20 per day for nil returns. Maximum: Rs. 5,000 per return.
• GSTR-3B late fee: Rs. 50 per day for non-nil returns; Rs. 20 per day for nil returns. Maximum: Rs. 5,000 per return (for taxpayers with turnover above Rs. 1.5 crore). Lower maxima for smaller taxpayers.
• GSTR-9 late fee: Rs. 200 per day (CGST Rs. 100 + SGST Rs. 100). Maximum: 0.25% of aggregate annual turnover in the state.
• Interest on late tax payment (Section 50): 18% per annum on unpaid tax from the due date of the return; 24% per annum on wrongly availed ITC (ITC claimed in excess of GSTR-2B).

Why N D Savla & Associates for GST Return Filing Services?

• Monthly/Quarterly Return Filing With Data Verification. We collect the client's sales data (or ERP export) and prepare GSTR-1 with accurate invoice-level details: HSN/SAC codes, tax rates, GSTIN of buyers, place of supply, and distinction between B2B, B2C large, B2C small, and exports. GSTR-3B is prepared after GSTR-2B reconciliation, ensuring only eligible ITC is claimed and all required reversals are computed.
• GSTR-2B Reconciliation and Supplier Follow-Up. Every month, we reconcile the client's GSTR-2B with their purchase register: identifying invoices in the purchase register not yet in GSTR-2B (and following up with suppliers to file their GSTR-1), identifying eligible vs ineligible ITC, computing Section 17(5) blocked credits, and computing proportionate reversals for exempt supplies under Rules 42 and 43.
• Annual GSTR-9 and GSTR-9C Filing. We prepare GSTR-9 by consolidating all 12 months' GSTR-1 and GSTR-3B data for the financial year, reconciling against the client's audited financial statements, and identifying any adjustments to be made. For clients with turnover above Rs. 5 crore, we prepare the self-certified GSTR-9C reconciliation statement.
• QRMP and E-Invoicing Setup. For clients eligible for the QRMP scheme, we advise on and manage QRMP enrollment, monthly PMT-06 payments, and optional IFF for B2B invoice sharing. For clients above the e-invoicing threshold, we set up and manage the e-invoicing workflow including IRP API integration, IRN generation, and QR code embedding in invoices.

Frequently Asked Questions About GST Return Filing