GST Return Filing is the monthly, quarterly, and annual compliance backbone of every registered business under the Goods and Services Tax regime in India — governed by the CGST Act, 2017, the IGST Act, 2017, and the respective State GST Acts read with the CGST Rules, 2017. Every GSTIN holder is required to report outward supplies, inward supplies, input tax credit (ITC), tax liability, and tax paid through a prescribed set of returns filed on the GSTN portal within statutory due dates. Returns are not merely a filing formality — they are the primary data stream on which assessments, scrutiny, audits, refunds, and ITC reconciliations of buyers depend. A single delayed, incorrect, or mismatched return can trigger late fees, interest under Section 50, blocked ITC at the buyer's end, Rule 88C / 88D intimations, and eventually notices in ASMT-10, DRC-01B / 01C, or full-blown Section 73 / 74 proceedings.
The core returns that businesses deal with include GSTR-1 (outward supplies), GSTR-3B (summary return with tax payment), IFF (Invoice Furnishing Facility under QRMP), CMP-08 (composition taxpayers), GSTR-4 (annual composition return), GSTR-5 / 5A (non-resident and OIDAR), GSTR-6 (ISD), GSTR-7 (TDS under Section 51), GSTR-8 (TCS under Section 52), GSTR-9 (annual return), GSTR-9C (self-certified reconciliation statement), and ITC-04 (job work movement). Auto-populated statements like GSTR-2A and GSTR-2B drive ITC matching under Section 16(2)(aa) and Rule 36(4). Each return has its own due date, format, data dependencies, and error implications — and keeping this machinery running accurately month after month, across multiple GSTINs and states, is exactly the job of a disciplined professional accountant.
Our GST Return Filing By Accountant service offers end-to-end compliance handled by qualified accountants — from monthly data collection, invoice-level validation, GSTR-2B vs books reconciliation, correct HSN / SAC tagging, tax computation, timely filing of GSTR-1, IFF, GSTR-3B, and allied returns, through to annual GSTR-9 / 9C and year-end true-ups — so that your returns are not just filed on time, but filed correctly, consistently, and in a way that stands up to future scrutiny, audit, and refund claims.
Core returns for regular GSTIN holders covering outward supplies, ITC, and tax payment.
Filings for taxpayers opted under Section 10 — traders, manufacturers, and service providers.
Returns for persons deducting TDS under Section 51 and e-commerce operators collecting TCS under Section 52.
Specialised returns for Input Service Distributors, non-residents, and OIDAR service providers.
Year-end compilation, reconciliation with books, and self-certified GSTR-9 / 9C filings.
Supporting returns and statements — job work movement, refund applications, and LUT filings.
Invoice-level details of outward supplies filed monthly or quarterly under QRMP.
Optional upload of B2B invoices for the first two months of the quarter under QRMP.
Self-declared summary return with tax liability and ITC set-off under Section 39.
Auto-drafted, static ITC statement generated monthly — basis of ITC eligibility.
Quarterly statement and tax payment by composition taxpayers under Section 10.
Annual consolidated return with outward, inward, ITC, and tax details under Section 44.
Self-certified reconciliation of audited financials with GST returns for prescribed taxpayers.
Details of inputs / capital goods sent to and received from job workers.
Structured monthly data intake from accounting systems with invoice-level validation and clean-up.
Monthly GSTR-2B reconciliation, supplier follow-up, and GSTR-1 vs 3B tie-out before filing.
Timely upload, tax computation, PMT challan generation, set-off, and filing with ARN capture.
Invoice-level outward supply return with B2B, B2C, exports, credit / debit notes, and HSN summary.
Summary return with tax computation, ITC set-off, RCM liability, and timely tax payment.
End-to-end QRMP support — IFF uploads, PMT-06 quarterly tax, and quarterly GSTR-1 / 3B.
Quarterly CMP-08 and annual GSTR-4 filings for Section 10 composition taxpayers.
ISD credit distribution, TDS deductor, and TCS e-commerce operator return filings.
Annual return and self-certified reconciliation statement with full books-to-returns tie-out.
Monthly GSTR-2B vs purchase register reconciliation, vendor follow-up, and Rule 36(4) compliance.
LUT filing for exports, RFD-01 refund preparation, and ITC-04 job work statements.
Businesses registered across several states / branches with high monthly compliance load.
Turnover crossing the e-invoicing threshold requiring IRN-linked GSTR-1 and reconciliation.
Large purchase volumes where monthly GSTR-2B reconciliation is critical to avoid ITC loss.
Zero-rated supplies, LUT management, refund claims, and BRC / FIRC tracking.
Complex RCM liability, ISD, and inter-branch cross-charge working needing careful mapping.
High volume of credit notes, debit notes, and invoice amendments requiring disciplined tracking.
Past DRC-01B / 01C or ASMT-10 exposure demanding stronger monthly controls and documentation.
Turnover thresholds triggering GSTR-9C and deeper reconciliation of books with returns.
Structured monthly data pull from your accounting system with a standardised template.
Invoice validation, GSTR-2B reconciliation, and RCM / cross-charge workings.
Preparation of GSTR-1 / IFF / GSTR-3B with tax computation and ITC set-off strategy.
Client approval on draft, PMT challan payment, and filing with DSC / EVC.
ARN capture, filed-return archive, and MIS reporting on liability, ITC, and mismatches.
Partner with our qualified accountants for end-to-end GST Return Filing — monthly, quarterly, and annual — with disciplined reconciliation, zero ITC leakage, and audit-ready records.
Talk to an Accountant