GST Return Filing Online — GSTR-1 & GSTR-3B
Up to 100 invoices a month. GSTR-1, GSTR-3B, GSTR-2B reconciliation and ITC-mismatch alerts.
What's included
- ✅ GSTR-1 + GSTR-3B filing
- ✅ GSTR-2B vs purchase-register ITC reconciliation
- ✅ Supplier-default alerts before you lose credit
- ✅ Monthly tax-payable summary before the due date
- ✅ Ledger & cash-balance monitoring
Documents you provide
- Sales and purchase register (Excel or Tally)
- Bank statement
- GST portal access
Turnaround: Monthly, before the 11th & 20th
Get started on WhatsApp →Statutory basis: Sec. 16(2)(aa) & 37/39, CGST Act, 2017
What is GST return filing?
GST return filing is the monthly or quarterly reporting every GST-registered business makes on the GST portal. In GSTR-1 you report your sales invoice by invoice; in GSTR-3B you report a summary of sales and purchases, claim input tax credit and pay the net tax. Both are due even in a month with no business.
Your customers' input tax credit depends on your GSTR-1, and your own credit depends on what your suppliers file. So a late or wrong return hurts both sides — which is why most B2B buyers check a supplier's filing record before paying.
Which GST returns does a regular business file?
| Return | What it contains | Who files it |
|---|---|---|
| GSTR-1 | Every sales invoice, credit note and debit note, with HSN summary | All regular taxpayers — monthly, or quarterly under QRMP |
| GSTR-1A | Corrections to the same period's GSTR-1, before GSTR-3B is filed | Optional, when a sales figure needs fixing |
| IFF (Invoice Furnishing Facility) | B2B invoices of the first two months of a quarter, so buyers get credit sooner | Optional, for QRMP taxpayers (up to Rs 50 lakh of invoices a month) |
| GSTR-3B | Summary of sales, input tax credit and the tax paid | All regular taxpayers — monthly, or quarterly under QRMP |
| PMT-06 | Tax payment for the first two months of a quarter | QRMP taxpayers |
| GSTR-9 | Annual return for the financial year | Mandatory above Rs 2 crore turnover; the smaller-business exemption is notified year by year — GSTR-9 filing |
| GSTR-9C | Reconciliation of books with GSTR-9 | Turnover above Rs 5 crore |
Composition taxpayers file CMP-08 every quarter and GSTR-4 once a year instead of GSTR-1 and GSTR-3B.
GST return due dates
Monthly filers file GSTR-1 by the 11th and GSTR-3B by the 20th of the next month. Quarterly (QRMP) filers file GSTR-1 by the 13th of the month after the quarter and GSTR-3B by the 22nd or 24th depending on their state, and pay tax for the first two months of each quarter by the 25th using PMT-06.
| Return | Monthly filer | QRMP filer |
|---|---|---|
| GSTR-1 | 11th of the next month | 13th of the month after the quarter (IFF optional by the 13th for months 1 and 2) |
| Tax payment | With GSTR-3B | 25th of the next month for months 1 and 2 (PMT-06); with GSTR-3B for month 3 |
| GSTR-3B | 20th of the next month | 22nd or 24th of the month after the quarter |
| GSTR-9 (annual) | 31 December after the financial year | 31 December after the financial year |
22nd or 24th? QRMP filers in the western and southern states — such as Maharashtra, Gujarat, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Madhya Pradesh and Chhattisgarh — file GSTR-3B by the 22nd. Those in the northern and eastern states and UTs, including Delhi, Uttar Pradesh, Haryana, Punjab, Rajasthan, Bihar and West Bengal, file by the 24th. See every date in our compliance calendar.
Monthly filing or QRMP — which should you choose?
If your turnover was up to Rs 5 crore last year, you can file quarterly under QRMP and pay tax monthly. It means fewer filings, but your B2B buyers may get their input tax credit later unless you use IFF. Businesses that sell mostly to consumers usually prefer QRMP; businesses that sell to large companies usually stay monthly.
- QRMP suits retailers, restaurants, freelancers and small traders with few B2B invoices.
- Monthly suits suppliers to companies and distributors whose buyers want credit every month, and businesses that want monthly figures for their bank.
- The choice can be changed for a coming quarter on the portal. See our QRMP filing service.
How GSTR-3B works now: auto-filled and locked
Since the July 2025 tax period, the sales liability in GSTR-3B is auto-filled from your GSTR-1 and cannot be edited. To correct a sales figure, file GSTR-1A for the same month before filing GSTR-3B. Input tax credit is filled from GSTR-2B, which reflects the invoices you accept, reject or keep pending in the Invoice Management System (IMS).
In practice this means mistakes now have to be caught before GSTR-1 is filed. A wrong invoice value, a missed credit note or a B2C sale entered as B2B flows straight into GSTR-3B. We review the GSTR-1 draft and the IMS actions with you before anything is submitted.
Input tax credit: the rules that decide your claim
- The invoice must be in your GSTR-2B — credit is allowed only for invoices your supplier has reported (Section 16(2)(aa) and Rule 36(4)).
- You must have received the goods or services, and hold the tax invoice or debit note.
- The supplier must have paid the tax to the government.
- Pay the supplier within 180 days of the invoice date, or reverse the credit with interest until you pay (Rule 37).
- Claim it in time: the last date for credit of a financial year is 30 November of the next year, or the date you file the annual return if earlier (Section 16(4)). For FY 2025-26 that is 30 November 2026.
- Blocked credits — such as most motor vehicles, food and beverages, club fees and goods for personal use — cannot be claimed at all (Section 17(5)).
GSTR-2B reconciliation: what we check every month
| Check | Why it matters |
|---|---|
| Invoices in your books but not in GSTR-2B | The supplier has not filed — we tell you which supplier to chase before you lose the credit |
| Invoices in GSTR-2B but not in your books | Missing purchase bills, or a supplier using your GSTIN by mistake |
| Tax amount, GSTIN or invoice number mismatch | The credit has to match the supplier's figures |
| Place of supply (IGST vs CGST + SGST) | Credit taken under the wrong head cannot be used until corrected |
| Blocked credit under Section 17(5) | Claiming it leads to interest and penalty later |
| Credit claimed in GSTR-3B above GSTR-2B | The portal raises an alert in Form DRC-01C |
Late fee and interest on GST returns
A late GSTR-3B costs Rs 50 a day (Rs 25 CGST + Rs 25 SGST), or Rs 20 a day for a nil return, up to a cap that depends on turnover. Tax paid late also attracts 18% a year interest on the net cash amount. The same daily late fee and caps apply to GSTR-1.
| Your turnover in the previous year | Late fee per day | Maximum late fee per return |
|---|---|---|
| Nil return (no sales, no tax) | Rs 20 | Rs 500 |
| Up to Rs 1.5 crore | Rs 50 | Rs 2,000 |
| Rs 1.5 crore to Rs 5 crore | Rs 50 | Rs 5,000 |
| Above Rs 5 crore | Rs 50 | Rs 10,000 |
Use the GST late fee calculator to work out the exact amount for a past month.
What happens if you stop filing GST returns
- E-way bills are blocked once GSTR-3B is pending for two months (or one quarter under QRMP), so goods cannot move.
- Returns must be filed in order — GSTR-1 cannot be filed while an earlier GSTR-3B is pending.
- Your buyers lose input tax credit and start holding back payments.
- Notices follow: DRC-01B when GSTR-1 and GSTR-3B do not match, DRC-01C for excess credit, and ASMT-10 for other differences — see GST notice reply.
- The registration is suspended and then cancelled after continued non-filing.
- Old returns get time-barred: the portal no longer accepts a return more than three years after its due date.
How we file your GST returns every month
- You send sales invoices, purchase bills and the bank statement on WhatsApp or from Tally, Zoho or Busy.
- We prepare GSTR-1 and share the draft — invoice totals, credit notes and the HSN summary — for a quick look.
- We act on IMS and reconcile GSTR-2B with your purchase register, and send a list of suppliers who have not filed.
- We compute the tax — output tax, eligible credit and the cash to pay — and send the challan amount before the due date.
- We file GSTR-1 and GSTR-3B on the GST portal with your OTP or DSC, and send you the ARN and the filed copies.
The Rs 449 a month plan covers up to 100 invoices a month. For more than that, or if you also want books kept, the bookkeeping or Growth plan (GST returns, 2B reconciliation, bookkeeping and TDS support for Rs 1,999 a month) fits better. Months with no sales? File nil returns for Rs 149.
GST Return Filing — Regular — by city
City-specific government fees and stamp duty:
Frequently asked questions
What are the due dates for GSTR-1 and GSTR-3B?
For monthly filers, GSTR-1 is due by the 11th and GSTR-3B by the 20th of the next month. For QRMP filers, GSTR-1 is due by the 13th of the month after the quarter and GSTR-3B by the 22nd or 24th depending on the state, with tax for the first two months paid by the 25th in PMT-06.
How much does GST return filing cost?
Our fee is Rs 449 a month for GSTR-1 and GSTR-3B with GSTR-2B reconciliation, for up to 100 invoices a month. There is no government fee for filing returns. A nil return month costs Rs 149.
What is the late fee for not filing GSTR-3B?
Rs 50 a day (Rs 20 a day for a nil return), capped at Rs 500 for nil returns, Rs 2,000 for turnover up to Rs 1.5 crore, Rs 5,000 up to Rs 5 crore and Rs 10,000 above that. Interest at 18% a year is charged on tax paid late.
Do I have to file GST returns if there were no sales?
Yes. A registered business must file GSTR-1 and GSTR-3B even when there are no sales or purchases. A nil return can be filed on the portal or by SMS. Missing it attracts a late fee of Rs 20 a day.
What is the difference between GSTR-1 and GSTR-3B?
GSTR-1 reports every sales invoice, credit note and debit note, and it is what gives your buyers their input tax credit. GSTR-3B is a summary return where you report total sales and purchases, claim credit and pay the tax. Since July 2025 the sales figures in GSTR-3B come automatically from GSTR-1.
Can I edit GSTR-3B after the July 2025 change?
The sales liability that comes from GSTR-1 is locked in GSTR-3B. To correct it, file GSTR-1A for the same period before GSTR-3B. Once GSTR-3B is filed, a mistake can only be fixed in a later month's return.
What is GSTR-2B and why reconcile it?
GSTR-2B is a monthly statement of the input tax credit available to you from the invoices your suppliers have filed. Credit is allowed only for invoices shown in it, so comparing it with your purchase register shows which suppliers have not filed and how much credit is at risk.
What is the last date to claim input tax credit for FY 2025-26?
30 November 2026, or the date you file the annual return for FY 2025-26 if that is earlier (Section 16(4)). For monthly filers, missed credit of FY 2025-26 has to be claimed in the GSTR-3B for October 2026, filed by 30 November.
Should I choose QRMP or file monthly?
If last year's turnover was up to Rs 5 crore, QRMP means filing quarterly while paying tax monthly. It suits businesses selling mostly to consumers. If your buyers are companies that want credit every month, monthly filing or QRMP with IFF works better.
What happens if I do not file GST returns for several months?
E-way bills are blocked after two months of pending GSTR-3B, later returns cannot be filed out of order, buyers lose credit, notices are issued and the registration can be suspended and cancelled. Returns more than three years past their due date can no longer be filed at all.
Can old GST returns be filed late?
Yes, with late fee and interest, but only within three years of the original due date. After that the GST portal blocks the return, so pending returns should be filed as early as possible.
What documents do you need every month?
Sales invoices (or your billing software export), purchase bills, credit and debit notes, and the bank statement for the month. If you use Tally, Zoho or Busy, a monthly export is enough. We tell you what is missing within a day.
Official sources
The rules, forms and government fees on this page come from these portals. Every filing is made on the official portal, and you get the government reference number.
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