Loading...

GST Return Filing

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

Why Virtual Auditor?

How does Virtual Auditor approach tax disputes differently? CA V. Viswanathan's four credentials — FCA (financial expertise), ACS (corporate governance), CFE (forensic investigation), IBBI RV (statutory valuation) — provide a multi-dimensional perspective that pure tax practitioners cannot match. Tax disputes often involve valuation questions, transfer pricing challenges, or governance failures — we address all angles simultaneously.

Our AI-assisted notice analyser extracts demand amounts, computes pre-deposit requirements, identifies limitation dates, and maps each issue to relevant case law from our appellate database. This data-driven approach produces stronger submissions backed by precedent rather than generic template replies.

With offices in Chennai, Bangalore, and Mumbai, we appear in person before CIT(A), ITAT, GST Appellate Tribunal, and Advance Ruling authorities across South and West India. Physical presence at hearings makes a measurable difference in outcomes.

Beyond the immediate dispute, we provide ongoing advisory to prevent recurrence — restructuring transactions to be tax-efficient, implementing robust documentation practices, and establishing transfer pricing policies that withstand scrutiny.

GST Returns — Filing Schedule

ReturnDue DateContent
GSTR-111th of next monthOutward supplies (sales)
GSTR-3B20th of next monthSummary + tax payment
GSTR-9December 31Annual return
GSTR-9CDecember 31Reconciliation (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 e-commerce sellers and interstate suppliers.

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, 20% 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.

This engagement illustrates Virtual Auditor's approach to gst return filing — combining regulatory expertise with practical execution to deliver results within the client's timeline.

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 You Receive

Upon completion of the gst return filing engagement, you will receive: Completed GST form/filing acknowledgment, computation worksheet with detailed working, reconciliation statement where applicable, compliance calendar for upcoming due dates, and a summary advisory note highlighting any issues or opportunities identified during the engagement.

All deliverables are reviewed by CA V. Viswanathan (FCA, ACS, CFE, IBBI RV) before release to ensure accuracy and regulatory compliance.

Frequently Asked Questions

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 the penalty for late GST return filing?

Late fee: ₹50/day (₹25 CGST + ₹25 SGST) per return, capped at ₹5,000. Nil returns: ₹20/day. Interest on late tax payment: 18% p.a. under Section 50. Input tax credit blocked if GSTR-3B not filed for 2+ consecutive periods.

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.

Step-by-Step Process

2

Step 2

File GSTR-1 by 11th of next month

3

Step 3

Verify auto-populated GSTR-2B

4

Step 4

File GSTR-3B with tax payment by 20th

5

Step 5

Reconcile with books and prepare for annual return

Strategic Business & Compliance Insights