What is the due date for GSTR-3B?

Monthly filers: 20th of the following month. QRMP scheme filers: 22nd/24th of the month following the quarter. Late fee: ₹50/day (₹20 for nil return), capped at ₹5,000 per return period.

What is GSTR-2A/2B reconciliation?

GSTR-2A is a dynamic document showing all invoices uploaded by your suppliers. GSTR-2B is the static monthly statement. Reconciliation ensures your ITC claims match supplier-uploaded data — mismatches can lead to ITC denial.

What GST returns need to be filed monthly?

GSTR-1: outward supply details, due by 11th of next month. GSTR-3B: summary return with tax payment, due by 20th. IFF (Invoice Furnishing Facility): optional for QRMP scheme taxpayers. GSTR-2B: auto-generated, no filing required.

What is QRMP scheme in GST?

Quarterly Return Monthly Payment scheme for taxpayers with turnover up to ₹5 crore. File GSTR-1 and GSTR-3B quarterly instead of monthly. Pay tax monthly through challan (PMT-06). Effective from January 2021.

How to file nil GST return?

If no sales, no purchases, and no tax liability in a period, file nil GSTR-1 and nil GSTR-3B. Can be filed via SMS from registered mobile number. Still mandatory even if business is inactive. Late fee ₹20/day for late nil returns.

What is GST annual return (GSTR-9)?

Yearly consolidated return due by December 31. Mandatory for all regular taxpayers. GSTR-9C (reconciliation statement) required if turnover exceeds ₹5 crore. Must reconcile with audited financial statements.

Which GST returns and reconciliations apply to my business, and who resolves mismatches?

A regular taxpayer files GSTR-1 (outward supplies) and GSTR-3B (summary and tax payment), monthly or quarterly under the QRMP scheme with monthly tax payment, plus the annual return GSTR-9 where it applies and the reconciliation statement GSTR-9C above the turnover limit. A composition taxpayer files CMP-08 quarterly and GSTR-4 annually. Every month, input tax credit in your books is matched with GSTR-2B and the Invoice Management System, and sales in GSTR-1 are matched with GSTR-3B and the books. We prepare the reconciliations, follow up suppliers whose invoices are missing, and correct errors through amendments or DRC-03 payments; you approve the figures before we file.

GST Return Filing

Last updated: 14 Oct 2026

What is GST return filing? Every registered GST taxpayer must file periodic returns reporting outward supplies (GSTR-1), inward supplies and tax payment (GSTR-3B), and an annual reconciliation (GSTR-9). Timely filing is essential to maintain ITC eligibility, avoid late fees (₹50-200/day), and prevent registration cancellation. Virtual Auditor handles the complete return filing cycle with ITC reconciliation and compliance monitoring. Quick Answer: GST Return Filing — GST return filing by CA firm. GSTR-1, GSTR-3B, GSTR-9, ITC reconciliation. Monthly/quarterly filing with compliance management.

GST Return Filing is a service offered by Virtual Auditor, an AI-powered CA and IBBI Registered Valuer firm (IBBI/RV/03/2019/12333) led by CA V. Viswanathan (FCA, ACS, CFE, IBBI RV), specialising in GST compliance and appellate representation, from offices in Chennai, Bangalore, and Mumbai since 2012.

Source: CGST Act 2017, CGST Rules 2017, CBIC Circulars Official References: GST Portal ↗ · CBIC Acts & Rules ↗

Regulatory Framework

Regulatory basis: Central Goods and Services Tax Act, 2017. State GST Acts. Integrated GST Act, 2017. GST (Registration) Rules, 2017.

Scope of Services

GSTR-1 (Outward Supplies) GSTR-3B (Summary & Tax Payment) GSTR-9 (Annual Return) GSTR-9C (Reconciliation Statement) GSTR-2A/2B Reconciliation ITC Optimisation E-Way Bill Management E-Invoice Compliance QRMP Scheme Management

GST Returns — Filing Schedule

Return	Due Date	Content
GSTR-1	11th of next month	Outward supplies (sales)
GSTR-3B	20th of next month	Summary + tax payment
GSTR-9	December 31	Annual return
GSTR-9C	December 31	Reconciliation (if turnover >₹5 Cr)

People Also Ask

What is the GST registration threshold in India?

Mandatory for turnover above ₹40 lakhs (goods) or ₹20 lakhs (services). ₹10 lakhs for special category states. Compulsory regardless of turnover for inter-state suppliers; e-commerce sellers of goods below the threshold who supply intra-state within a single state are exempt under Notification 34/2023.

What is the penalty for late GST return filing?

Late fee of ₹50/day (₹20 for nil returns) under Section 47, capped at ₹5,000 per return period. Interest at 18% p.a. on tax liability under Section 50.

How Virtual Auditor Delivers This Differently

Our AI-assisted GST analyser extracts demand amounts, computes pre-deposit requirements (10% for Section 107, an additional 10% for Section 112), identifies limitation dates, and maps each issue to relevant case law from our appellate database — delivering a data-driven contest-or-accept recommendation within 24 hours.

Need Help With This?

Free 30-minute consultation with CA V. Viswanathan, FCA, ACS, CFE, IBBI RV. No obligation.

Virtual Auditor vs Self-Filing vs Online Aggregators

When it comes to gst return filing, you have three choices: self-filing through government portals, using an online aggregator, or engaging a qualified CA firm like Virtual Auditor. Self-filing saves fees but risks errors that trigger notices and penalties. Online aggregators offer low-cost templated services but lack the expertise to handle complications. Virtual Auditor provides practitioner-level expertise with personalised attention — every engagement is supervised by CA V. Viswanathan (FCA, ACS, CFE, IBBI RV), ensuring accuracy, regulatory compliance, and strategic advisory that goes beyond mere filing.

Latest Regulatory Updates (FY 2025-26)

This page has been updated to reflect changes introduced in Budget 2025, recent notifications from CBDT, CBIC, MCA, SEBI, and RBI, and evolving compliance requirements for FY 2025-26. Virtual Auditor continuously monitors regulatory developments to ensure all advice and filings are current and compliant with the latest provisions.

Recent Engagement — How We Helped

Context: a manufacturing company with operations across 4 states facing a GST demand order for alleged irregular ITC claims.

Challenge: The company received a demand notice for disallowance of Input Tax Credit worth Rs 45 lakhs on inter-state purchases, citing mismatch between GSTR-2A and GSTR-3B returns, along with a 100% penalty under Section 74 for alleged suppression.

Our approach: We conducted a line-by-line reconciliation of purchase invoices against GSTR-2A data, identified that the mismatch was due to delayed filing by 3 suppliers, and prepared a comprehensive reply with supplier-wise reconciliation statements, payment proofs, and case law references supporting ITC eligibility under Section 16(2).

Outcome: The Appellate Authority reduced the demand by 85%, accepting our reconciliation evidence. The penalty was dropped entirely as no suppression was established. Total savings for the client: Rs 38 lakhs in tax demand plus Rs 45 lakhs in penalty.

When Is GST Return Filing Not Required?

GST registration/compliance is not required when: (a) aggregate turnover is below the threshold limit — Rs 40 lakhs for goods suppliers, Rs 20 lakhs for service providers, Rs 10 lakhs for special category states, (b) the supply exclusively consists of goods/services exempt under Notification 02/2017 or 12/2017, (c) the supplier deals only in non-taxable supplies under Schedule III (e.g., services by an employee to employer), or (d) the person exclusively makes supplies covered under reverse charge mechanism.

If you are unsure whether your situation requires gst return filing, contact us for a free preliminary assessment. We will advise you honestly — including telling you if you do not need our services.

Documents Required

The following documents are needed to initiate the gst return filing process:

PAN card of the business/proprietor, Aadhaar card of the authorised signatory, photograph (passport size) of the proprietor/partners/directors, proof of business address (rent agreement + NOC from landlord, or ownership document + electricity bill), bank account statement or cancelled cheque, Certificate of Incorporation/Partnership Deed/LLP Agreement (for entities), Board Resolution or Authorisation Letter (for companies), and digital signature certificate (Class 2 or above) for companies and LLPs.

We provide a personalised document checklist after the initial consultation, tailored to your specific entity type and situation. Documents can be shared securely via email or our client portal.

What has changed in the law — reviewed October 2026

Income-tax Act, 2025: assented to on 21 August 2025 and in force from 1 April 2026, it replaces the Income-tax Act, 1961 for tax year 2026-27 onward, and the Income-tax Rules, 2026 (notified 20 March 2026) replace the 1962 Rules. Section and rule numbers on this page are those of the 1961 Act and 1962 Rules, which continue to govern assessments, appeals and pending proceedings for assessment years up to 2026-27; for tax year 2026-27 onward the corresponding provisions of the 2025 Act apply, and our engagement letters quote both.
GST demands for tax periods from FY 2024-25 onward are raised under section 74A of the CGST Act, 2017 (inserted by the Finance (No. 2) Act, 2024, in force from 1 November 2024) with one time limit — notice within 42 months of the annual-return due date and order within 12 months of the notice — and a 60-day window for reduced penalty; sections 73 and 74 continue to apply to tax periods up to FY 2023-24.

Step-by-Step Process

Step 2

File GSTR-1 by 11th of next month

Step 3

Verify auto-populated GSTR-2B

Step 4

File GSTR-3B with tax payment by 20th

Step 5

Reconcile with books and prepare for annual return