GST Return Filing by Accountant
RecommendedFor 12 Months - Below 30Lacs turnover
Starting from₹11999
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For 12 Months - Below 30Lacs turnover
Government fees and third-party charges apply where mentioned.
Every GST-registered person must furnish the returns and statements applicable to their registration type, filing frequency, turnover, and activities. Accurate filing involves more than entering totals—it requires invoice review, tax calculation, input-tax-credit reconciliation, ledger checks, and timely payment.
An experienced accountant can organise the underlying records, reconcile GSTR-1 with GSTR-3B and GSTR-2B, identify ineligible or reversible credit, and help prevent mismatches that may lead to notices, interest, or late fees.
LegallensIndia provides recurring GST return-filing assistance with dedicated compliance support, structured data collection, return preparation, reconciliation, filing reminders, and status reports.
A GST return is an electronic statement containing the information prescribed for a registered person's tax period. Depending on the form, it may report outward supplies, inward supplies, tax liability, input tax credit, tax deducted or collected, refunds, or annual and final-return particulars.
The net GST payable is determined after considering output tax, eligible input tax credit, reverse-charge liability, prior-period adjustments, interest, late fee, and the permitted order of utilisation of electronic ledgers.
A GSTIN does not file every form in the GST system. The applicable return set depends on whether the registration is regular, composition, non-resident, ISD, TDS, TCS, OIDAR, UIN, or another specified category.
Every registered person must file the forms assigned to that GSTIN unless specifically exempted. Filing can remain compulsory even when there are no transactions during a tax period.
Registration thresholds determine when registration may be required; they do not ordinarily remove return obligations after a GSTIN has been granted. Cancellation or suspension must be handled through the prescribed process rather than by simply stopping return filing.
| Form | Who Uses It? | Purpose |
|---|---|---|
| GSTR-1 | Regular taxpayers | Statement of outward supplies, invoices, debit notes, and credit notes. |
| GSTR-1A | Eligible GSTR-1 filers | Optional same-period amendment or addition after GSTR-1 and before GSTR-3B. |
| GSTR-3B | Regular taxpayers | Summary return for outward supplies, ITC, liability, and tax payment. |
| CMP-08 | Composition taxpayers | Quarterly statement-cum-challan for self-assessed tax payment. |
| GSTR-4 Annual | Composition taxpayers | Annual return under the current composition framework. |
| GSTR-5 | Non-resident taxable persons | Supplies, tax, imports, amendments, and payment details. |
| GSTR-5A | Specified overseas OIDAR suppliers | Details of OIDAR supplies to non-taxable online recipients in India. |
| GSTR-6 | Input Service Distributors | Receipt and distribution of eligible input-service credit. |
| GSTR-7 | GST TDS deductors | Tax deducted, paid, and related adjustments. |
| GSTR-8 | Applicable e-commerce operators | Supplies through the platform and tax collected at source. |
| GSTR-9 | Applicable regular taxpayers | Annual consolidated return, subject to the notified exemption for the year. |
| GSTR-9C | Taxpayers above the prescribed threshold | Self-certified reconciliation statement, generally above ₹5 crore aggregate turnover. |
| GSTR-10 | Applicable cancelled registrations | Final return after cancellation. |
| GSTR-11 | UIN holders | Statement of inward supplies for refund purposes. |
| ITC-04 | Applicable principals sending goods for job work | Statement of goods sent to or received from job workers. |
GSTR-2A and GSTR-2B are auto-drafted statements, not returns filed by the recipient. They support purchase and input-tax-credit reconciliation.
Forms GSTR-2 and GSTR-3 from the original return design remain deferred and are not part of the routine current filing workflow.
Monthly filers generally furnish GSTR-1 by the 11th of the following month. QRMP taxpayers generally furnish it by the 13th after the quarter. Extensions may be notified.
After GSTR-1 is filed or its due date arrives, whichever is later, an eligible taxpayer may use GSTR-1A to add or amend same-period supply records before filing GSTR-3B.
Monthly filers generally furnish GSTR-3B by the 20th of the following month. QRMP filers generally use the 22nd or 24th after the quarter according to the principal place of business.
Eligible QRMP taxpayers generally deposit tax for the first two months of a quarter using Form PMT-06 by the prescribed date and file quarterly GSTR-1 and GSTR-3B.
IFF is optional for QRMP taxpayers and permits specified B2B invoices and debit or credit notes for the first two months of a quarter to be furnished within the prescribed window.
The dates below are the general statutory schedule. Extensions, taxpayer-specific orders, holidays, and Portal advisories should be checked for each period.
| Form | General Due Date |
|---|---|
| GSTR-1 Monthly | 11th of the following month. |
| GSTR-1 Quarterly | 13th of the month following the quarter. |
| GSTR-3B Monthly | 20th of the following month. |
| GSTR-3B QRMP | 22nd or 24th after the quarter, based on the principal place of business. |
| CMP-08 | 18th of the month following the quarter. |
| GSTR-4 Annual | 30 April following the financial year. |
| GSTR-5 | Generally the 13th of the following month or within the prescribed period after registration expires, as applicable. |
| GSTR-5A | 20th of the following month. |
| GSTR-6 | 13th of the following month. |
| GSTR-7 and GSTR-8 | 10th of the following month. |
| GSTR-9 and GSTR-9C | Ordinarily 31 December following the financial year, where applicable. |
| GSTR-10 | Within three months from the cancellation date or cancellation-order date, whichever is later. |
Confirm the GST registration type, return frequency, QRMP status, turnover, States of registration, e-invoice applicability, and specialised return obligations.
Obtain complete sales, purchase, expense, import, export, credit-note, debit-note, advance, and reverse-charge information for the tax period.
Compare the sales register with e-invoices, e-way bills, prior returns, and proposed GSTR-1 data. Resolve invoice, tax-rate, place-of-supply, and amendment differences.
Match purchase records with GSTR-2B, verify statutory conditions, identify blocked or reversible ITC, and track missing vendor invoices.
Classify and upload the outward-supply details, generate the summary, review exceptions, and file the statement using the authorised verification method.
Reconcile outward liability with GSTR-1, determine eligible ITC and reverse charge, consider interest or prior adjustments, and calculate the net cash requirement.
Create a challan where necessary, offset liabilities in the permitted order, verify GSTR-3B through DSC or EVC, and preserve the ARN.
Maintain filed-return copies, challans, ledger extracts, mismatch lists, vendor follow-ups, and action points for the next tax period.
Late fees are not universally ₹200 per day or capped at one fixed amount. The applicable form, nil-return status, turnover, tax period, and relief notification must be checked before quoting a liability.
LegallensIndia can assign a GST professional to coordinate recurring data collection, prepare returns, reconcile input tax credit and outward liability, calculate payments, track deadlines, and maintain filing records. Support can also cover e-invoicing, e-way bills, amendments, annual returns, notices, and GST registration changes.
Contact LegallensIndia to establish a reliable GST filing process and keep your business records ready for every return period.