GST Return Filing Services — By Accountant
GST return filing is the monthly or quarterly obligation of every GST-registered business in India: to declare outward supplies (GSTR-1), file a summary return with tax payment (GSTR-3B), and submit an annual return (GSTR-9) at the end of every financial year. GST return filing is not a one-size-fits-all exercise: the type of return, the filing frequency, and the specific compliance requirements differ based on the taxpayer's aggregate annual turnover, the nature of the business, the registration category, and whether the taxpayer has opted for the QRMP scheme.
Getting GST return filing right every period is the foundation of GST compliance — late, incorrect, or missing GST return filing attracts late fees, interest, and can trigger the officer-initiated cancellation of the GSTIN under Section 29(2) of the CGST Act. N D Savla & Associates, Chartered Accountants in Mumbai, provides GST return filing services for businesses across all categories: we act as the designated GST accountant, compiling, verifying, reconciling, and filing all required GST returns on time, every period.
For a comprehensive understanding of the individual GST return types and their legal framework, see our GST Return Filing Services guide. For GST registration, see our GST Registration guide.
Complete GST Return Filing Calendar — All Return Types
| GST Return | Who Files | Due Date | What It Covers |
|---|
| GSTR-1 | All regular taxpayers with monthly GSTR-1 obligation (turnover >Rs. 5 crore); optional monthly for QRMP filers | 11th of the following month | Details of all outward supplies (B2B invoices, B2C summaries, export invoices, credit notes, debit notes) |
| IFF (Invoice Furnishing Facility) | QRMP scheme taxpayers (turnover up to Rs. 5 crore) who opt to furnish invoice details monthly | 13th of the month following month 1 and month 2 of the quarter | B2B invoice details to pass ITC to the recipient in GSTR-2B for the month |
| GSTR-3B | All regular taxpayers; monthly for turnover >Rs. 5 crore; quarterly for QRMP filers | 20th / 22nd / 24th of the month following the return period (based on state) | Summary of outward and inward supplies; ITC claimed; net tax liability and GST payment (CGST, SGST, IGST) |
| PMT-06 | QRMP scheme taxpayers for months 1 and 2 of each quarter | 25th of each of the first 2 months of the quarter | Monthly GST payment (not a full return filing) — 35% of net cash liability of the preceding quarter OR actual computation |
| GSTR-9 | All regular taxpayers with annual aggregate turnover above Rs. 2 crore (below Rs. 2 crore: optional) | 31 December of the following financial year | Annual return summarising all monthly GSTR-1 and GSTR-3B data; final ITC position |
| GSTR-9C | Taxpayers with annual aggregate turnover above Rs. 5 crore (self-certified from FY 2021-22) | 31 December of the following financial year (same as GSTR-9) | Reconciliation of annual audited accounts vs GSTR-9 turnover, ITC, and tax payment figures |
| CMP-08 | Composition scheme taxpayers | 18th of the month following each quarter | Quarterly statement of self-assessed tax payable by composition dealers |
| GSTR-4 | Composition scheme taxpayers | 30 April of the following financial year | Annual return for composition dealers covering the entire financial year |
The QRMP Scheme — Quarterly Return Monthly Payment
The QRMP (Quarterly Return Monthly Payment) scheme was introduced to reduce the GST return filing burden for small taxpayers with aggregate annual turnover of up to Rs. 5 crore. Under QRMP:
- GSTR-1 is filed quarterly (once every 3 months) instead of monthly
- GSTR-3B is filed quarterly (once every 3 months) instead of monthly
- GST tax payment is made monthly through a fixed payment challan (PMT-06) in months 1 and 2 of the quarter, with the final GSTR-3B settlement in month 3
- IFF (Invoice Furnishing Facility): QRMP taxpayers can optionally use IFF to upload B2B invoice details in months 1 and 2 of the quarter, enabling their customers to claim ITC in those months without waiting for the quarterly GSTR-1
- Net benefit of QRMP: GST return filing frequency reduced from 12 + 12 per year (GSTR-1 + GSTR-3B monthly) to 4 + 4 per year (quarterly), substantially reducing the compliance burden for small businesses
What a GST Accountant Does — The Monthly Compliance Cycle
Data Collection and Invoice Compilation
The monthly GST return filing cycle starts with data collection from the client: all sales invoices (B2B and B2C), credit notes and debit notes, purchase invoices (for ITC reconciliation), import documents (for IGST on imports), and export invoices. Our GST accountants work with the client's existing accounting system (Tally, Zoho Books, QuickBooks, or manual records) to compile the complete data set for the tax period.
GSTR-2B Reconciliation
Before filing GSTR-3B, the GST accountant reconciles the ITC reflected in GSTR-2B (auto-populated from suppliers' GSTR-1) with the purchase invoices recorded in the client's books. Discrepancies arise when suppliers have not filed their GSTR-1; invoice details in the supplier's GSTR-1 do not match the purchase invoice; or the taxpayer has received invoices from unregistered suppliers. Unreconciled ITC cannot be claimed without risk of demand. Our GST return filing service includes systematic GSTR-2B reconciliation every month before the GSTR-3B is filed.
GSTR-1 Preparation and Filing
GSTR-1 contains the details of all outward supplies made during the month. Our GST accountant prepares the GSTR-1 data: B2B invoices (with GSTIN of recipients for ITC passthrough), B2C invoices (summarised by state for IGST on inter-state B2C supplies), export invoices (with shipping bill details for IGST refund), CDN (credit and debit notes), and advances received but not yet invoiced. GSTR-1 is filed on the GST portal at gst.gov.in by the 11th of the following month (for monthly filers).
GSTR-3B Preparation, Tax Liability Computation, and Filing
GSTR-3B is the summary return where the taxpayer declares their net GST liability and makes payment. Our GST return filing service for GSTR-3B includes: computation of output tax liability (CGST, SGST/UTGST, IGST) for all supply categories; determination of eligible ITC (after GSTR-2B reconciliation and ineligibility filters under Section 17(5)); computation of net GST liability (output GST minus eligible ITC); identification of any excess ITC balance (for GST refund if applicable); and GST payment through Challan PMT-06 from the electronic cash ledger. GSTR-3B is filed by the 20th of the following month (Category A states) or 22nd/24th (Category B and C states).
Annual GSTR-9 Filing — What Our GST Accountant Reviews
GSTR-9 is the annual return that consolidates all monthly GST return filing data for the financial year. It is not simply an addition of 12 months' GSTR-3B returns — it requires specific corrections and disclosures:
- Turnover reconciliation: GSTR-9 turnover must match the turnover declared across all 12 GSTR-1 returns for the year. Any corrections to prior-period returns reflected in the current year must be properly disclosed.
- ITC reconciliation: the ITC claimed in GSTR-3B across 12 months is reconciled with the GSTR-2B data for the full year and with the audited purchase register. Any excess ITC claimed must be reversed.
- ITC reversals and reclaims: Section 17(5) ineligible ITC that was incorrectly claimed during the year must be reversed in GSTR-9. Eligible ITC not claimed during the year (missed in monthly GSTR-3B) can be claimed in GSTR-9 up to the filing deadline.
- HSN summary: GSTR-9 requires an HSN-wise summary of outward and inward supplies, requiring the GST accountant to classify all supplies by HSN code if not already done in the monthly returns.
Frequently Asked Questions — GST Return Filing for Accountant
Can we switch from monthly GST return filing to quarterly (QRMP) mid-year?
Yes. The option to switch to the QRMP scheme is available twice a year: for the October–March half-year, the option must be exercised on the GST portal between 1st and 31st October. For the April–September half-year, the option is available between 1st and 30th April. A taxpayer whose aggregate annual turnover is up to Rs. 5 crore in the preceding financial year is eligible to switch to QRMP. Switching requires no separate application — it is done through the "Opt-in for QRMP" option on the GST portal under the taxpayer's profile settings.
What happens if our supplier has not filed GSTR-1 and our ITC does not appear in GSTR-2B?
If a supplier has not filed their GSTR-1, the corresponding ITC does not appear in the buyer's GSTR-2B and cannot be claimed in the GSTR-3B without risk. Under Rule 37A, if the supplier does not file GSTR-1 by the prescribed date, the ITC must be reversed in the buyer's GSTR-3B (with the reversal to be reclaimed when the supplier eventually files). The GST return filing services of N D Savla & Associates include monitoring GSTR-2B every month and alerting clients to ITC mismatches so they can follow up with non-filing suppliers.
Can we make corrections to a filed GSTR-1 or GSTR-3B?
GSTR-1 can be amended in subsequent periods: B2B invoice amendments are reflected in the "Amendment tables" in the next period's GSTR-1. GSTR-3B cannot be directly amended: errors in GSTR-3B (like unclaimed ITC or incorrect tax payment) are corrected by making the appropriate adjustments in the GSTR-3B of the current or subsequent period. Annual adjustments are also possible in GSTR-9. For significant errors, a rectification or a separate SCN response may be needed. Our GST accountant team manages all correction and reconciliation requirements as part of ongoing GST return filing services.