If our experts find your requirement can't be fulfilled as scoped, you get a full refund of the professional fee — no questions, no fine print. Government charges already paid are pass-through and go to the government, not us.
Written breakup before you pay
Every quote shows the professional fee, government charges and taxes as separate lines — you approve the full breakup in writing before paying anything.
Government charges are pass-through
Filing fees and department charges go to the government, not to us. They vary by state and case, so we show them separately for your situation.
No payment without your sign-off
The free consultation comes first. You only pay after you have seen the exact scope, the exact breakup and the expected timeline — no surprises later.
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Free consultation. Tell us what you need; a CA, CS or advocate maps the exact scope.
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Written quote. You receive the plan, the line-by-line breakup and the timeline in writing.
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You approve, then pay. Work starts only after you sign off on the quote.
GST Returns Filing Package Inclusions
Monthly GSTR-1 (outward supplies) preparation and filing
Monthly GSTR-3B (summary return) preparation and filing
ITC reconciliation with GSTR-2B to maximise credit
Late fee and interest computation before filing
Filing calendar with due-date reminders (11th & 20th)
Clear scope
You know exactly which filings, documents and handover items belong to your selected plan.
Extra costs shown separately
State-specific and case-specific government charges are shown separately.
No blind upgrade
Choose the tier around the way you plan to operate, not simply the highest price.
What delay costs you
These are the government's numbers, not ours. Every day you wait, the meter runs.
GSTR-3B late fee
₹50 per day
₹25 CGST + ₹25 SGST. ₹20/day for NIL returns. Capped at ₹5,000–₹20,000 based on turnover.
GSTR-1 late fee
₹200 per day
Capped at ₹2,000–₹10,000 depending on turnover.
Interest on late tax
18% per annum
Under Section 50, on net cash liability. No cap — it keeps running until you pay.
Miss 2 return periods
E-way bills blocked
Under Rule 138E you cannot move goods. Six months of default risks cancellation of registration.
Put it in perspective: One month's GSTR-3B delay can cost up to ₹1,500 in late fees alone — more than our ₹999 filing fee.
After you pay
What happens after you pay
Five steps, no guesswork — you always know exactly what comes next. Tap a step to see what it involves.
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You pay securely. Payment is confirmed instantly, and your receipt with the written fee breakup lands in your inbox.
Overview
GST return filing is the monthly heartbeat of your tax compliance. Every business registered under GST must tell the government two things, every single month: what it sold (GSTR-1) and how much tax it owes after adjusting its purchases (GSTR-3B). These two returns talk to each other — and to your buyers' returns — through the GST portal's matching system.
Most businesses treat return filing as data entry. It isn't. It's the single activity that determines whether your input tax credit flows smoothly, whether your buyers stay happy with you, and whether the department leaves you alone. Get it right and GST becomes background noise. Get it wrong and you'll spend your quarters answering notices instead of running your business.
The filing calendar never pauses. The 11th for GSTR-1, the 20th for GSTR-3B, month after month. There are no extensions as a matter of routine — the government has made it clear that these deadlines are the discipline the entire GST system runs on.
Do These Returns Apply to You? (They Almost Certainly Do)
If you hold a GST registration, you file. There is no "but I had no sales this month" exception. A month with zero transactions still needs a NIL return filed on time. The portal does not know you were quiet; it only knows you didn't file.
You file monthly if: your aggregate turnover exceeds ₹5 crore, or you simply prefer the monthly rhythm. Most mid-size and large businesses file monthly.
You can file quarterly if: your aggregate turnover is up to ₹5 crore in the preceding financial year and you opt into the QRMP scheme. You still pay tax every month — only the return filing goes quarterly.
Composition dealers file differently: quarterly CMP-08 by the 18th and annual GSTR-4 by 30 June. If you're on composition, most of this page's GSTR-1/3B discussion doesn't apply to you — but the discipline of deadlines absolutely does.
Special categories — Input Service Distributors file GSTR-6, TDS deductors file GSTR-7, e-commerce operators file GSTR-8. This page focuses on the regular taxpayer's GSTR-1 and GSTR-3B, which cover the vast majority of businesses.
The Two Returns That Matter
GSTR-1: Your Sales, Invoice by Invoice
GSTR-1 is where you declare every outward supply — every sale, every export, every credit note and debit note you issued. Filed under Section 37 of the CGST Act, it's due by the 11th of the following month.
Why does this return matter so much? Because your GSTR-1 becomes your buyers' input tax credit. When you report an invoice in GSTR-1, it appears in your buyer's GSTR-2B — the auto-generated statement that tells them what credit they can claim. If you file late, or wrong, your buyers lose credit. They will call you. Regularly.
GSTR-1 has invoice-level detail: B2B invoices (every one), B2C large invoices (above the prescribed threshold), exports, nil-rated and exempt supplies, advances received, and amendments to earlier periods. Since FY 2022-23, HSN codes are mandatory — 4-digit for turnover above ₹5 crore, 6-digit for above ₹50 crore. Wrong HSN codes are one of the most common notice triggers we see.
A practical point most guides skip: GSTR-1 errors can be fixed through GSTR-1A, but only until the GSTR-3B due date for that period. After that window closes, corrections roll into the next period's GSTR-1. The lesson: review GSTR-1 before the 20th, not after.
GSTR-3B: The Summary Where Money Changes Hands
GSTR-3B is the return where you declare your net tax liability and actually pay. Filed under Section 39, due by the 20th of the following month. It pulls your outward supply figures from GSTR-1 automatically, and your available input tax credit from GSTR-2B.
Here's what GSTR-3B contains: total outward taxable supplies, inward supplies liable to reverse charge, eligible ITC (from GSTR-2B), ITC reversals, exempt and nil-rated supplies, and the final payment — split between cash and credit ledgers. Tax under reverse charge must always be paid in cash; ITC can't be used for it.
The one rule that catches everyone once: GSTR-3B cannot be revised. Not ever. If you discover an error after filing, you correct it in the next month's return. This is why the pre-filing review matters more for GSTR-3B than any other return.
GSTR-2A and GSTR-2B: Your Credit Report Card
You don't file these — the portal generates them. GSTR-2A is a dynamic statement showing all inward supplies reported by your suppliers. GSTR-2B is the static version, generated on the 14th of each month, which tells you exactly how much ITC you can claim for that period.
The matching discipline is simple: claim only what appears in GSTR-2B. If your supplier hasn't filed their GSTR-1, their invoice won't be in your 2B, and you can't claim that credit — even though you paid the tax to them. This is why chasing non-compliant suppliers is a real business activity under GST, not just an accounting nicety.
When the department spots a mismatch between what you claimed and what's in 2B, you'll receive an intimation in Form DRC-01C. Respond through DRC-01A promptly with an explanation or pay the difference. Ignoring DRC-01C is how small mismatches become big demands.
QRMP Scheme: Quarterly Filing for Smaller Businesses
The Quarterly Return Monthly Payment scheme is available to taxpayers with aggregate turnover up to ₹5 crore in the preceding financial year. Here's how it works:
Filing goes quarterly: GSTR-1 by the 13th of the month following the quarter. GSTR-3B by the 22nd (Group A states) or 24th (Group B states) of the month following the quarter.
Payment stays monthly: You pay tax by the 25th of each month using either the Fixed Sum Method (35% of the previous quarter's cash liability) or the Self-Assessment Method (100% of actual monthly liability). The balance is settled with the quarterly GSTR-3B.
IFF — the bridge: The Invoice Furnishing Facility lets you upload B2B invoices in the first two months of a quarter (by the 13th), so your buyers don't wait three months for their ITC. Using IFF is optional but commercially smart — your buyers will thank you.
State groups for GSTR-3B: Group A (due 22nd) includes Maharashtra, Gujarat, Karnataka, Tamil Nadu, Telangana, Andhra Pradesh, Kerala, Goa, Madhya Pradesh, Chhattisgarh, Puducherry, Daman & Diu, Andaman & Nicobar, and Lakshadweep. Group B (due 24th) covers all remaining states and UTs including Delhi, Haryana, Punjab, UP, Bihar, West Bengal, and the Northeast.
Switching: You opt in or out through the portal's quarterly return module before a quarter begins. Changes take effect from the next quarter.
NIL Returns: Yes, You Still Have to File
A month with no sales, no purchases, no activity at all — you still file. Both GSTR-1 and GSTR-3B need NIL filings. The portal doesn't distinguish between "nothing happened" and "didn't bother."
The good news: NIL GSTR-1 can be filed by SMS. Send `NIL R1 [GSTIN] [period]` to 14409 — for example, `NIL R1 07ABCDE1234F1Z5 052026` for May 2026. NIL GSTR-3B is a two-minute job on the portal.
The late fee for NIL returns is lower — ₹20 per day instead of ₹50 — but it still accumulates. Filing a NIL return takes less time than reading this paragraph. There's no reason to skip it.
What It Costs to Be Late
Late fees (GSTR-3B): ₹50 per day (₹25 CGST + ₹25 SGST). For NIL returns: ₹20 per day (₹10 + ₹10). The fee is capped by your aggregate annual turnover: ₹5,000 if turnover is up to ₹1.5 crore, ₹10,000 between ₹1.5 crore and ₹5 crore, and ₹20,000 above ₹5 crore.
GSTR-1 late fee: ₹200 per day, with caps ranging from ₹2,000 to ₹10,000 depending on turnover.
Interest: 18% per annum under Section 50 on tax paid late, calculated on the net cash liability from the day after the due date to the date of payment. Interest has no cap — it keeps running until you pay.
The escalation nobody wants: Miss returns for two consecutive tax periods and e-way bill generation gets blocked under Rule 138E — you literally cannot move goods. Continue defaulting for six months and your registration becomes liable for cancellation under Section 29(2)(c) read with Rule 21. Before cancellation, you'll get a GSTR-3A notice giving you 15 days to file, and the officer can assess your liability on best judgment under Section 62.
Documents and Information You Need Each Month
Sales register / invoice data (all outward supplies with GSTIN-wise breakup)
Purchase register (for ITC reconciliation against GSTR-2B)
Credit notes and debit notes issued and received
Export invoices and shipping bills (if applicable)
E-way bill data (for cross-checking movement vs reported supplies)
Advance receipts and adjustments
Reverse charge workings (legal fees, GTA, import of services)
Previous month's GSTR-1 and GSTR-3B (for opening balances and amendments)
The Monthly Filing Process — Step by Step
Step 1: Close your sales data by the 5th
Pull every invoice, credit note, and debit note for the month. Reconcile against your accounting system. Catch missing e-invoices now, not on the 10th.
Step 2: Prepare and file GSTR-1 by the 11th
Upload invoice-level data to the portal — manually, via offline tool, or through API. Verify HSN codes, place of supply, and GSTINs. Submit and file. Your buyers' 2B depends on this.
Step 3: Download GSTR-2B on the 14th
The portal generates your static ITC statement. Compare it against your purchase register. Flag every mismatch — missing supplier invoices, wrong values, invoices in the wrong period.
Step 4: Reconcile ITC before the 18th
Match purchase register to GSTR-2B. Follow up with suppliers who haven't filed. Decide what credit to claim and what to park for next month. Calculate reversals (personal use, exempt supplies, blocked credits under Section 17(5)).
Step 5: Compute liability and prepare GSTR-3B
Outward liability from GSTR-1, ITC from reconciled 2B, reverse charge workings, interest if paying late. The portal auto-populates much of this — verify every field.
Step 6: Pay and file GSTR-3B by the 20th
Offset liability against electronic credit ledger first, pay the balance through the electronic cash ledger. File the return. Download the acknowledgement.
Step 7: Archive and review
Save filed returns, challans, and reconciliation workings. Note any amendments needed next month. If you received a DRC-01C, prepare your DRC-01A response.
How ComplyKart Handles Your Monthly Returns
Data collection: We give you a simple upload template — or connect to your accounting software. No portal wrestling on your end.
GSTR-1 preparation: We validate every invoice — GSTIN formats, HSN codes, place of supply logic — before upload. The errors that trigger notices get caught here.
2B reconciliation: We match your purchase register against GSTR-2B every month and flag mismatches with specific supplier names and invoice numbers, so you can chase the right people.
GSTR-3B computation and filing: We compute liability, apply reversals, offset ledgers correctly, and file before the deadline. You approve the summary; we handle the portal.
Notice support: If a DRC-01C or GSTR-3A arrives, we draft the response. Return filing clients get priority notice handling.
What we don't do: We don't invent figures to match 2B, we don't claim credit you're not entitled to, and we don't file without your approval of the summary.
After Filing: The Monthly Discipline That Prevents Annual Pain
Every month's clean filing is a deposit against your annual GSTR-9. Businesses that reconcile monthly sail through December. Businesses that don't spend November and December reconstructing twelve months of chaos — usually while the auditor waits.
Keep three running reconciliations: sales register vs GSTR-1, purchase register vs GSTR-2B, and GSTR-1 vs GSTR-3B outward liability. If these three tie every month, your annual return is a consolidation exercise, not an archaeology dig.
Common Mistakes and How to Avoid Them
Filing GSTR-3B before GSTR-1. The liability auto-pulls from GSTR-1. File GSTR-1 first, always. Reversing the order means your 3B figures don't match your 1 — a guaranteed mismatch flag.
Claiming ITC not in GSTR-2B. The portal shows you what's available. Claiming beyond it is the fastest route to a DRC-01C. If the credit is genuine but the supplier hasn't filed, chase the supplier — don't claim and hope.
Ignoring the HSN requirement. Since FY 2022-23, 4-digit HSN is mandatory above ₹5 crore turnover and 6-digit above ₹50 crore. "Miscellaneous" or wrong codes attract scrutiny.
Forgetting reverse charge. Legal fees, goods transport, import of services — reverse charge liability is easy to miss and must be paid in cash. Set up a monthly RCM checklist.
Letting NIL months slide. "No transactions, no filing" is the most expensive misconception in GST. The late fee for a skipped NIL return often exceeds what the business spent that month.
Not reconciling until year-end. Monthly 2B reconciliation takes an hour. Annual reconstruction takes weeks and always surfaces credits you've lost to the Section 16(4) deadline.
Monthly vs QRMP: Which Filing Rhythm?
Monthly Filing
QRMP (Quarterly)
GSTR-1 due
11th of next month
13th of month after quarter
GSTR-3B due
20th of next month
22nd/24th of month after quarter
Tax payment
With GSTR-3B (20th)
Monthly by 25th
Eligibility
Everyone
Turnover up to ₹5 crore
Buyer ITC speed
Fast (monthly 2B)
Slower (use IFF to bridge)
Best for
Turnover above ₹5cr, B2B-heavy businesses
Smaller businesses, B2C-heavy
FAQ
Frequently asked questions
31 answers from our consultants.
You pay for our expert's time — document checking, filing, follow-ups — not the government. The government fee goes to the government; our fee is for the work we do so you don't have to figure it out yourself.
Different transactions have different process and timeline of GST filing. There is a monthly filing of GST which is done by Foreign Non-Residents, Regular taxpayers, E-commerce operators, Tax detectors, Input-Output Distributors etc. Some of the returns are files quarterly and annually as well
Every individual or a group that is registered under GST needs to file for the GST return. Even in the case of no sales or purchases, a nil return is filed.
It is mandatory to file the return for GST and if not done, the entity will have to pay the penalty fee which goes from Rs. 100 to Rs 5000/-
No, there is a common return that is needs to be filed by everyone. The form usually has a separate column for each one of them and the user needs to select as according to the type.
No, it is important to pay the taxes before filing for the GST return which will otherwise be invalid.
No, GST cannot be revised but any changes that are be made can be made in the next month or period of the return.
If your annual turnover crosses Rs.40 lakh (Rs.20 lakh for services, lower in some states), yes — it's mandatory. But many businesses register voluntarily below the threshold to claim input tax credit and deal with larger clients who insist on GST invoices.
With clean documents, the GSTIN usually comes through in 3-5 working days. Delays happen when the officer raises a query — typically about the address proof or business activity. We respond to queries the same day so nothing stalls.
PAN of the business or proprietor, Aadhaar, address proof of the business premises (rent agreement + NOC or ownership proof), bank statement or cancelled cheque, and photographs. For companies, we also need the incorporation certificate and board resolution.
Yes. Your home address works as the principal place of business. You'll need an electricity bill or rent agreement plus a no-objection certificate from the owner if it's rented. Thousands of freelancers and online sellers do exactly this.
The 11th of the following month for monthly filers. Under QRMP, it's the 13th of the month following the quarter.
The 20th of the following month for monthly filers. Under QRMP, it's the 22nd (Group A states) or 24th (Group B states) of the month following the quarter.
₹50 per day (₹25 CGST + ₹25 SGST), reduced to ₹20 per day for NIL returns. Capped at ₹5,000, ₹10,000, or ₹20,000 based on your aggregate annual turnover.
Yes — 18% per annum under Section 50 on the net cash liability, from the day after the due date until payment. There's no cap on interest.
No. GSTR-3B cannot be revised. Correct errors in the next period's return. GSTR-1 mistakes can be amended via GSTR-1A until the GSTR-3B due date for that period.
Yes. File NIL returns for both GSTR-1 and GSTR-3B. NIL GSTR-1 can even be filed by SMS to 14409.
Quarterly Return Monthly Payment — available to taxpayers with turnover up to ₹5 crore. You file GSTR-1 and GSTR-3B quarterly but pay tax monthly by the 25th.
An auto-generated static statement (generated on the 14th each month) showing the ITC available to you based on your suppliers' GSTR-1 filings. Claim only what appears here.
An automated intimation when the portal detects a mismatch — typically between ITC claimed in GSTR-3B and ITC available in GSTR-2B. Respond via DRC-01A with an explanation or pay the difference.
Your registration becomes liable for cancellation under Section 29(2)(c). E-way bills get blocked after two consecutive missed periods. The officer can also assess your tax on best judgment under Section 62.
No. If the invoice isn't in your GSTR-2B, you cannot claim that credit. Follow up with the supplier to file their GSTR-1.
Since FY 2022-23: 4-digit HSN mandatory for turnover above ₹5 crore, 6-digit for above ₹50 crore.
The Invoice Furnishing Facility lets quarterly filers upload B2B invoices in the first two months of a quarter (by the 13th), so buyers get ITC faster instead of waiting for the quarterly GSTR-1.
By the 25th each month, using either the Fixed Sum Method (35% of last quarter's cash liability) or the Self-Assessment Method (100% of actual monthly liability).
A form for amending GSTR-1 details after filing but before the GSTR-3B due date for that period. After that window, amendments go into the next period's GSTR-1.
No. Composition taxpayers file quarterly CMP-08 (by the 18th) and annual GSTR-4 (by 30 June).
Sales and purchase registers, all invoices and credit/debit notes, e-way bill data, export documents, advance receipt records, and reverse charge workings — reconciled monthly.
The government has occasionally announced amnesty schemes capping late fees for specific periods, but there is no standing waiver. Assume the full fee applies.
The last date to claim ITC for a financial year — 30 November of the following year, or the date of filing the annual return, whichever is earlier. Miss it and the credit is lost permanently.
You upload your sales and purchase data (or we connect to your accounting software). We validate, reconcile against GSTR-2B, compute liability, and file both returns before deadlines. You approve a summary before we file — nothing goes to the portal without your sign-off.
What clients say about working with us
Real stories from businesses we've worked with.
Trademark Registration“
Our Trademark was applied in all the classes with a short span of time by Complykart Trademark Experts and I can say the level of expertise and commitment they carry is remarkable. It's an A+ from my side. We are now sticking to ComplyKart only.
Company Registration“
I found the professionalism of the staff at complykart.com, a pleasure to work with. As a foreigner to India, they took the time to explain the documentation and assisted in every question I raised. I was pleased that complykart.com made it easy for my Business.
Merger & Acquisition“
Trust, Commitment, Dedication and responsiveness are the best things with ComplyKart. Thanks for handling our Merger assignment with so much care. After my business disputes, complykart handles all things with own sense of understanding.
