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GST Return Filing By Accountant
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.
12+
Distinct GST return types
11th / 20th / 22nd / 24th
Key monthly due dates
Multi-GSTIN
Pan-India filing support
Deadline-Driven
Interest & late-fee sensitive
Laws & Frameworks We Work Under
CGST Act – Sec 37 / 38 / 39
CGST Act – Sec 44 / 47 / 50
CGST Act – Sec 16 / 17 / 18
CGST Act – Sec 51 / 52
CGST Rules – Rule 36(4)
CGST Rules – Rule 59 / 60 / 61
CGST Rules – Rule 88C / 88D
Forms GSTR / CMP / ITC
Main Categories of GST Returns We File
Regular Taxpayer
Monthly & Quarterly Returns
Core returns for regular GSTIN holders covering outward supplies, ITC, and tax payment.
- GSTR-1 outward supplies
- IFF under QRMP
- GSTR-3B summary return
- PMT-06 quarterly challan
- Nil-rated & zero-rated
- Amendments & corrections
Composition
Composition Scheme Returns
Filings for taxpayers opted under Section 10 — traders, manufacturers, and service providers.
- CMP-08 quarterly statement
- GSTR-4 annual return
- Turnover-based tax
- Restricted ITC treatment
- Threshold monitoring
- Opt-in / opt-out support
Deductor / Collector
TDS & TCS Returns
Returns for persons deducting TDS under Section 51 and e-commerce operators collecting TCS under Section 52.
- GSTR-7 TDS return
- GSTR-7A certificate
- GSTR-8 TCS return
- Deductee-wise matching
- PAN / GSTIN validation
- Credit flow to suppliers
Special Entities
ISD, Non-Resident & OIDAR
Specialised returns for Input Service Distributors, non-residents, and OIDAR service providers.
- GSTR-6 ISD return
- GSTR-5 non-resident
- GSTR-5A OIDAR
- Cross-charge workings
- ISD credit distribution
- Tax-period mapping
Annual
Annual Return & Reconciliation
Year-end compilation, reconciliation with books, and self-certified GSTR-9 / 9C filings.
- GSTR-9 annual return
- GSTR-9C reconciliation
- Turnover reconciliation
- ITC reconciliation
- RCM workings
- HSN summary
Other Filings
Job Work & Refund Support
Supporting returns and statements — job work movement, refund applications, and LUT filings.
- ITC-04 job work
- LUT for exports
- RFD-01 refund
- Statement preparation
- Bond / LUT renewal
- Export evidence pack
Key GST Return Forms at a Glance
GSTR-1
Outward Supplies
Invoice-level details of outward supplies filed monthly or quarterly under QRMP.
Sec 37
11th
IFF
Invoice Furnishing Facility
Optional upload of B2B invoices for the first two months of the quarter under QRMP.
QRMP
13th
GSTR-3B
Summary & Tax Payment
Self-declared summary return with tax liability and ITC set-off under Section 39.
Sec 39
20th
GSTR-2B
Static ITC Statement
Auto-drafted, static ITC statement generated monthly — basis of ITC eligibility.
ITC
Sec 16
CMP-08
Composition Statement
Quarterly statement and tax payment by composition taxpayers under Section 10.
Sec 10
18th
GSTR-9
Annual Return
Annual consolidated return with outward, inward, ITC, and tax details under Section 44.
Sec 44
31st Dec
GSTR-9C
Reconciliation Statement
Self-certified reconciliation of audited financials with GST returns for prescribed taxpayers.
Recon
Self-Cert
ITC-04
Job Work Statement
Details of inputs / capital goods sent to and received from job workers.
Job Work
Half-Yearly
What Our GST Return Filing Engagement Covers
Data
Data Intake & Validation
Structured monthly data intake from accounting systems with invoice-level validation and clean-up.
- Tally / Zoho / SAP / Busy imports
- Sales & purchase registers
- GSTIN / HSN validation
- Place of supply check
- RCM identification
- Credit / debit notes
Reconciliation
ITC & Output Reconciliation
Monthly GSTR-2B reconciliation, supplier follow-up, and GSTR-1 vs 3B tie-out before filing.
- GSTR-2B vs books
- GSTR-1 vs 3B
- GSTR-1 vs e-invoice
- E-way bill matching
- Supplier default tracker
- Rule 36(4) check
Filing
Filing, Payment & Acknowledgement
Timely upload, tax computation, PMT challan generation, set-off, and filing with ARN capture.
- Return preparation
- Tax computation
- PMT-06 challan
- Ledger set-off strategy
- DSC / EVC filing
- ARN & report archive
Our GST Return Filing Services
GSTR-1 Filing
Invoice-level outward supply return with B2B, B2C, exports, credit / debit notes, and HSN summary.
GSTR-3B Filing
Summary return with tax computation, ITC set-off, RCM liability, and timely tax payment.
QRMP Compliance
End-to-end QRMP support — IFF uploads, PMT-06 quarterly tax, and quarterly GSTR-1 / 3B.
CMP-08 & GSTR-4
Quarterly CMP-08 and annual GSTR-4 filings for Section 10 composition taxpayers.
GSTR-6 / 7 / 8
ISD credit distribution, TDS deductor, and TCS e-commerce operator return filings.
GSTR-9 & GSTR-9C
Annual return and self-certified reconciliation statement with full books-to-returns tie-out.
ITC Reconciliation
Monthly GSTR-2B vs purchase register reconciliation, vendor follow-up, and Rule 36(4) compliance.
LUT, Refund & ITC-04
LUT filing for exports, RFD-01 refund preparation, and ITC-04 job work statements.
When You Need a Dedicated Accountant for GST Returns
Multiple GSTINs
Businesses registered across several states / branches with high monthly compliance load.
E-Invoice Applicability
Turnover crossing the e-invoicing threshold requiring IRN-linked GSTR-1 and reconciliation.
High ITC Flow
Large purchase volumes where monthly GSTR-2B reconciliation is critical to avoid ITC loss.
Export / SEZ Business
Zero-rated supplies, LUT management, refund claims, and BRC / FIRC tracking.
RCM & Cross-Charge
Complex RCM liability, ISD, and inter-branch cross-charge working needing careful mapping.
Frequent Amendments
High volume of credit notes, debit notes, and invoice amendments requiring disciplined tracking.
Notice / Mismatch History
Past DRC-01B / 01C or ASMT-10 exposure demanding stronger monthly controls and documentation.
Audit & GSTR-9C Scope
Turnover thresholds triggering GSTR-9C and deeper reconciliation of books with returns.
Information & Documents Needed for Monthly Filing
Sales / Outward Data
- Sales register
- Tax invoices & e-invoices
- Export invoices & LUT
- Credit / debit notes
- Advances received
- B2C summary
- E-way bill data
Purchase / ITC Data
- Purchase register
- Vendor invoices
- Import / BOE documents
- GSTR-2B download
- RCM register
- ISD credit details
- Capital goods ITC
Books & Master Data
- GST login credentials
- DSC / EVC of signatory
- Trial balance / ledger
- GSTIN master / HSN master
- Bank statements
- Electronic ledgers
- Prior period returns
Our End-to-End Monthly Filing Approach
1
Data Collection
Structured monthly data pull from your accounting system with a standardised template.
2
Validation & Recon
Invoice validation, GSTR-2B reconciliation, and RCM / cross-charge workings.
3
Return Preparation
Preparation of GSTR-1 / IFF / GSTR-3B with tax computation and ITC set-off strategy.
4
Approval & Filing
Client approval on draft, PMT challan payment, and filing with DSC / EVC.
5
Archive & MIS
ARN capture, filed-return archive, and MIS reporting on liability, ITC, and mismatches.
Why Choose Our Accountant-Led GST Return Filing
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Dedicated accountant per client
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Deadline-disciplined filing
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Reconciliation-first approach
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No ITC leakage
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Multi-GSTIN coordination
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Clean audit-ready records
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Notice & mismatch protection
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Annual GSTR-9 / 9C continuity
FAQs on GST Return Filing
Which GST returns does a regular taxpayer need to file every month?
A regular taxpayer registered under GST typically files GSTR-1 for outward supplies and GSTR-3B as a summary return with tax payment every month. GSTR-1 reports invoice-level details of B2B supplies, exports, credit / debit notes, and consolidated B2C figures, while GSTR-3B captures summary values of outward supplies, eligible ITC, RCM liability, and tax paid. In addition, the system auto-populates GSTR-2A and GSTR-2B for inward supplies, which are used for ITC reconciliation. Taxpayers under the QRMP scheme file GSTR-1 and GSTR-3B on a quarterly basis but pay tax monthly through PMT-06 and may optionally upload B2B invoices through the IFF in the first two months of the quarter.
What are the key due dates for GST return filing?
Key monthly due dates are generally the 11th of the following month for GSTR-1, the 13th for IFF uploads under QRMP, the 18th of the month following the quarter for CMP-08, the 20th for GSTR-3B by monthly filers, and the 22nd or 24th for QRMP GSTR-3B depending on the principal place of business. GSTR-7 and GSTR-8 for TDS and TCS are due by the 10th, and GSTR-6 for ISD by the 13th. The annual GSTR-9 and GSTR-9C are typically due by 31st December following the financial year. These dates are subject to occasional CBIC extensions, so we always track the actual current notification before committing to a filing calendar.
What happens if a GST return is filed late?
Late filing of GST returns attracts late fees under Section 47 and interest under Section 50. Late fee for GSTR-3B and GSTR-1 is generally capped with a daily rate that varies with turnover slabs as notified by CBIC. Interest on delayed tax payment is leviable at 18% per annum on the net cash liability, and 24% per annum in cases of ITC utilised wrongly. Beyond the monetary impact, late filing also blocks the next period's return — for example, GSTR-1 cannot be filed if earlier GSTR-3B is pending — and can escalate into system-generated intimations, blockage of e-way bill generation under Rule 138E, and registration suspension for persistent defaulters.
How is ITC reconciled between GSTR-2B and books of accounts?
ITC reconciliation is the process of matching the ITC reflected in the auto-generated static statement GSTR-2B with the purchase register and books of accounts for the relevant tax period. Every invoice is tagged by GSTIN, invoice number, date, taxable value, and tax amount. Variances are categorised — invoices in books but not in 2B, invoices in 2B but not booked, value mismatches, tax rate mismatches, and cases of suppliers who have not filed GSTR-1. Only invoices appearing in GSTR-2B and satisfying the conditions of Section 16(2) qualify for ITC under current law read with Rule 36(4). Unmatched items are followed up with vendors, reclassified as ineligible, or carried forward based on the facts of each line, which is where disciplined monthly reconciliation protects material ITC.
What is the QRMP scheme and who should opt for it?
The Quarterly Return Monthly Payment (QRMP) scheme allows eligible registered persons with an aggregate turnover up to Rs. 5 crore in the preceding financial year to file GSTR-1 and GSTR-3B on a quarterly basis while paying tax monthly through PMT-06. In the first two months of each quarter, taxpayers can either pay a fixed sum equal to 35% of the previous quarter's tax or pay on self-assessment basis. IFF may optionally be used to upload B2B invoices in the first two months so that buyers can avail ITC without waiting for the quarterly GSTR-1. QRMP works well for smaller businesses with stable operations, but businesses with strong month-on-month variations or large B2B customers who demand prompt ITC visibility often prefer monthly filing.
Do composition taxpayers under Section 10 have to file GST returns?
Yes, composition taxpayers have their own return cycle. They are required to file CMP-08 on a quarterly basis to declare their turnover and pay tax at the concessional rate under Section 10 — typically 1% for traders, 1% for manufacturers, 5% for restaurants, and 6% for eligible service providers under the special scheme. At the end of the year, they are required to file the annual return in GSTR-4. Composition dealers cannot charge GST on invoices, cannot claim input tax credit, cannot make inter-state outward supplies (except as permitted for services), and must clearly mention composition status on their bills. Breach of these conditions or crossing the turnover threshold requires opting out of the scheme via CMP-04.
Who is required to file GSTR-9 and GSTR-9C?
GSTR-9 is the annual return required to be filed by all regular taxpayers under Section 44, subject to a turnover-based exemption currently available to taxpayers below the notified threshold (typically Rs. 2 crore, as per prevailing notifications). GSTR-9C is a self-certified reconciliation statement reconciling the figures in GSTR-9 with the audited annual financial statements, required for taxpayers whose aggregate turnover exceeds the prescribed limit (currently Rs. 5 crore in most years, subject to CBIC notifications). GSTR-9C requires detailed reconciliation of turnover, tax paid, and ITC claimed, and is signed off by the taxpayer itself after the statutory shift away from CA certification. Composition taxpayers file GSTR-9A (where notified) instead.
Can GST returns be revised after filing?
Strictly speaking, GST returns cannot be revised in the way income-tax returns can — once GSTR-1 or GSTR-3B is filed, it cannot be amended by simply re-filing the same return. However, corrections are permitted through prospective mechanisms. Errors in GSTR-1 invoices can be amended in the GSTR-1 of a subsequent tax period, subject to the time limit under Section 37(3) — generally up to 30th November of the following financial year or the date of filing the annual return, whichever is earlier. Shortfalls in GSTR-3B can be rectified by paying additional tax with interest in a subsequent GSTR-3B or via DRC-03. Excess payments can be claimed as refund or adjusted, depending on the fact pattern. Clean monthly reconciliation is therefore the best way to avoid cumbersome corrections.
Every GST Return, Filed Accurately & On Time
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.
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