GST Return Filing Services in India

EzyBiz India Consulting LLP provides professional GST Return Filing Services in India to Indian companies, multinational groups, foreign-owned Indian subsidiaries, manufacturers, exporters, service providers, trading businesses, startups, LLPs and other GST-registered taxpayers.

Our Chartered Accountant-led team assists with monthly and quarterly GST return filing, GSTR-1, GSTR-1A, GSTR-3B, GSTR-2B reconciliation, Invoice Management System (IMS) review, input tax credit verification, annual returns, GST payment computations and compliance management.

GST compliance involves more than entering figures on the GST Portal. Businesses must reconcile sales and purchase records, determine the correct GST liability, check ITC eligibility, review supplier data and maintain consistency between their books of account and GST returns.

Incorrect GST returns may result in ITC disputes, interest, late fees, departmental scrutiny, tax demands and refund difficulties. Our services are designed to support accurate reporting, timely filing and practical management of GST compliance risks.

Need assistance with GST return filing? Call +91 98992 17778, email anil@ezybizindia.in or contact our GST experts on WhatsApp.

For comprehensive support covering registration, compliance, refunds, audits, assessments and litigation, visit our GST and Indirect Tax Advisory Services in India.

GST Return Filing Services in India – Overview

What Is GST Return Filing?

GST return filing involves furnishing prescribed information regarding outward supplies, tax liabilities, input tax credit, tax payments and other relevant transactions electronically through the official GST Portal.

The applicable return depends on the taxpayer’s registration category, turnover, business activities and prescribed filing frequency.

Regular taxpayers generally file GSTR-1 and GSTR-3B, while composition taxpayers, non-resident taxable persons, input service distributors and other special categories follow different reporting requirements.

Who Needs Professional GST Return Filing Services?

Our GST compliance services are suitable for:

• Private limited and public limited companies
• Foreign-owned Indian subsidiaries
• Multinational companies operating in India
• Manufacturers and trading companies
• Exporters of goods and services
• IT, software and professional service companies
• E-commerce businesses and marketplace operators
• Startups, LLPs and partnership firms
• Businesses operating in multiple States
• SEZ units and developers, where applicable
• Other registered taxpayers requiring specialist GST compliance

Scope of Our GST Return Filing Services

EzyBiz India provides support for the following services, depending on the agreed engagement:

• GSTR-1 preparation and filing
• GSTR-1A review and corrections
• GSTR-3B preparation and filing
• GSTR-2B and purchase-register reconciliation
• GSTR-1 versus GSTR-3B reconciliation
• Invoice Management System review
• Input tax credit eligibility assessment
• ITC reversals and reclaim tracking
• QRMP compliance
• Nil GST return filing
• GSTR-9 annual return filing
• GSTR-9C reconciliation support
• GSTR-10 final return filing
• Special-category GST returns
• Delayed return regularisation
• GST notices and discrepancy assistance

GSTR-1 Filing Services – Outward Supplies

What Is FORM GSTR-1?

FORM GSTR-1 is the statement of outward supplies furnished by applicable registered taxpayers under the GST framework.

Depending on the business transactions, GSTR-1 may include:

• Business-to-business taxable supplies
• Business-to-consumer supplies
• Inter-State and intra-State supplies
• Export invoices
• SEZ and deemed-export transactions
• Credit notes and debit notes
• Advances where applicable
• Amendments to previous transactions
• E-commerce-related supplies
• HSN/SAC-wise outward supply information

For official instructions, refer to the GST Portal GSTR-1 User Guide.

GSTR-1 Due Dates and Filing Frequency

GSTR-1 is generally filed monthly or quarterly depending on the taxpayer’s filing profile and applicable eligibility criteria.

• Monthly GSTR-1: Normally due by the 11th day of the succeeding month.
• Quarterly GSTR-1: Normally due by the 13th day of the month following the quarter.

These dates are subject to statutory extensions and applicable notifications.

GSTR-1 Reconciliation before Filing

Our team reviews outward supplies by comparing the sales register with tax invoices, e-invoices, e-way bills, credit notes, debit notes and relevant export documentation.

We also review GSTIN accuracy, place of supply, GST rates, invoice amendments and classification of supplies.

Businesses dealing with movement of goods can also refer to our E-Way Bill under GST guide.

GSTR-1A – Correction of Same-Period GST Reporting

What Is GSTR-1A?

GSTR-1A is an optional facility available to eligible taxpayers for adding or amending prescribed outward supply details relating to the same tax period after filing GSTR-1 or after the relevant due date, as applicable, and before filing the corresponding GSTR-3B.

It is intended to facilitate correction of certain outward supply reporting errors before the tax liability for that period is finalised.

Which Corrections Can Be Made through GSTR-1A?

Subject to the applicable portal functionality, eligible taxpayers may use GSTR-1A for:

• Adding omitted outward supply records
• Correcting eligible invoice particulars
• Amending taxable values or GST amounts
• Correcting specified credit or debit note details
• Other permitted same-period outward supply amendments

GSTR-1A is not a general replacement for all GST amendment procedures. It should be used only after reviewing the statutory conditions and available portal options.

Impact of GSTR-1A on GSTR-3B and GSTR-2B

Corrections made through GSTR-1A may affect the taxpayer’s corresponding GSTR-3B liability and the recipient’s GSTR-2B according to the prescribed reporting cycle.

Businesses should therefore reconcile amended invoices, tax liability and customer ITC implications before submitting GSTR-1A.

GSTR-3B Filing and GST Payment Services

What Is FORM GSTR-3B?

GSTR-3B is the summary return furnished by applicable taxpayers for reporting tax liabilities, eligible input tax credit, reversals and tax payments.

The return covers prescribed information relating to taxable outward supplies, zero-rated supplies, exempt supplies, reverse-charge transactions, input tax credits and other statutory adjustments.

Detailed guidance is available in the official GSTR-3B User Guide.

GSTR-3B Filing Due Dates

Monthly GSTR-3B is generally due by the 20th day of the succeeding month.

Under the QRMP scheme, quarterly GSTR-3B is generally due by the 22nd or 24th day of the month following the quarter, depending on the relevant State or Union Territory.

The Government may extend due dates through notifications. Businesses should verify the date applicable to each tax period.

GST Liability Computation and Payment

Our team assists in calculating output tax liability, eligible ITC, reverse-charge liability, interest where applicable and the balance tax payable in cash.

Illustration: Assume the following GST figures for a company:

Particulars	Amount
Output GST liability	₹1,80,000
Eligible ITC available for utilisation	₹1,25,000
Illustrative GST payable in cash	₹55,000

The illustration assumes the ITC is legally available for utilisation against the liability shown and there are no other adjustments. Actual utilisation must follow the applicable CGST, SGST and IGST credit utilisation rules. Reverse-charge liabilities, where applicable, require separate consideration.

GSTR-1 versus GSTR-3B Reconciliation

Why GSTR-1 and GSTR-3B Differences Arise

Differences between outward supply reporting and tax liability reporting may arise because of:

• Omitted sales invoices
• Incorrect reporting periods
• Credit note adjustments
• Invoice amendments
• GSTR-1A corrections
• Incorrect GST rates
• Export reporting differences
• Advance adjustments
• Place-of-supply errors
• Accounting and classification mistakes

Monthly Reconciliation Procedure

Our recommended reconciliation process involves comparing the sales register with GSTR-1, GSTR-1A, GSTR-3B and the electronic liability ledger.

Differences should be documented along with explanations and necessary corrective actions.

Material unexplained differences may result in departmental scrutiny. Our GST Assessment and Litigation Services assist with notices and related proceedings.

Preventing GST Notices through Reconciliation

Regular reconciliation helps businesses identify omitted invoices, incorrect tax payments and reporting discrepancies before they become recurring compliance issues.

Maintaining a documented reconciliation also supports departmental enquiries, management reviews and financial-statement preparation.

GSTR-2B and Input Tax Credit Reconciliation

What Is GSTR-2B?

GSTR-2B is a system-generated input tax credit statement prepared using information furnished by suppliers and other prescribed sources, including relevant import and input service distributor information.

It provides an important basis for determining the input tax credit to be considered in GSTR-3B.

For official explanations, refer to the GST Portal GSTR-2B FAQs.

Purchase Register versus GSTR-2B Reconciliation

Our team assists with reconciliation of the purchase register and GSTR-2B to identify:

• Invoices appearing in both books and GSTR-2B
• Invoices missing from GSTR-2B
• Invoices appearing in GSTR-2B but not in books
• Supplier GSTIN discrepancies
• Invoice-number mismatches
• Taxable-value differences
• GST amount differences
• Duplicate invoices and credits
• Credit and debit note differences
• Import IGST differences
• Period differences
• Potentially ineligible input tax credit

ITC Eligibility, Reversal and Reclaim

Input tax credit eligibility must be evaluated in accordance with Section 16, Section 17 and other applicable GST provisions.

Businesses should distinguish between eligible credits, permanently blocked credits, temporary reversals and amounts eligible for future reclaim.

Proper tracking of reversals and reclaim is important for accurate GSTR-3B reporting and electronic credit ledger reconciliation.

For a broader compliance assessment, review our GST Audit Checklist.

Invoice Management System and GST Compliance

Understanding the Invoice Management System

The Invoice Management System, commonly referred to as IMS, provides a facility for recipient taxpayers to review specified supplier-reported documents and take permitted actions.

The system helps recipients manage invoice information affecting input tax credit reporting and GSTR-2B.

Accept, Reject and Pending Actions in IMS

Depending on the relevant document and applicable portal functionality, taxpayers may be able to accept, reject or keep documents pending.

GSTN introduced additional IMS functionality from the October 2025 tax period, including expanded pending-action facilities and related credit-note adjustments.

Businesses should examine supplier invoices, debit notes, credit notes and amendments carefully before taking an action in IMS.

IMS Reconciliation with GSTR-2B and GSTR-3B

A practical IMS review involves reconciling:

Purchase Register → Supplier Documents → IMS → GSTR-2B → ITC Working → GSTR-3B.

Particular attention should be given to credit notes, rejected documents, pending invoices, amendments and ITC already reversed or reclaimed.

For detailed instructions, refer to the official GST Portal IMS FAQs and applicable subsequent GSTN advisories.

QRMP Scheme – Quarterly Return Monthly Payment

Eligibility for the QRMP Scheme

The Quarterly Return Monthly Payment scheme allows eligible taxpayers to furnish GSTR-1 and GSTR-3B quarterly while meeting prescribed monthly tax payment requirements.

The scheme is generally available where the applicable PAN-based aggregate turnover does not exceed ₹5 crore, subject to the relevant eligibility conditions.

Where a business operates through multiple GST registrations, the applicable PAN-level turnover and GSTIN-wise option must be evaluated.

Invoice Furnishing Facility under QRMP

Eligible quarterly GSTR-1 filers may use the Invoice Furnishing Facility to report prescribed B2B invoices during the first two months of a quarter.

This facilitates earlier availability of qualifying supplier-reported information to recipients.

The facility is optional and subject to prescribed limits and filing deadlines.

Monthly Tax Payment under QRMP

Eligible taxpayers generally make monthly tax payments for the first two months of a quarter through the prescribed payment mechanism.

Payments may be determined under the Fixed Sum Method or Self-Assessment Method, as applicable.

Businesses can consult the official GST Portal QRMP Advisory.

NIL GST Return Filing Services

When Is a NIL GSTR-1 Required?

A taxpayer may be required to file GSTR-1 even where there are no reportable outward supplies for the relevant period.

The absence of sales does not automatically eliminate the taxpayer’s filing obligation.

When Is a NIL GSTR-3B Required?

Registered taxpayers covered by GSTR-3B filing requirements generally must file the applicable return for each prescribed tax period, including where a valid NIL return can be furnished.

However, eligibility for NIL filing depends on there being no relevant tax liabilities, credit transactions or other reportable adjustments that prevent filing a NIL return.

Risks of Not Filing NIL Returns

Failure to file required NIL returns can lead to late fees, return defaults and other compliance problems.

Businesses should therefore maintain a periodic filing calendar even during periods of inactivity.

GST Return Due Dates and Compliance Calendar

Monthly and Quarterly GST Compliance Calendar

Businesses should establish a compliance calendar covering applicable return and payment obligations.

Return / Statement	Normal Due Date
GSTR-1 – Monthly	11th of succeeding month
GSTR-1 – Quarterly	13th following the quarter
GSTR-3B – Monthly	20th of succeeding month
GSTR-3B – QRMP	22nd or 24th following the quarter
QRMP monthly tax payment	Generally 25th of succeeding month
GSTR-9 / GSTR-9C	Generally 31 December following the financial year

The table provides normal deadlines only. Special taxpayer categories, statutory extensions and applicable notifications may change particular due dates.

Year-End GST Correction Deadlines

GST legislation prescribes time limits for specified invoice amendments, credit notes and input tax credit claims relating to earlier financial years.

For certain actions, the relevant cut-off is generally 30 November following the financial year or the filing of the relevant annual return, whichever is earlier, subject to the applicable statutory provisions.

Businesses should complete year-end reconciliations before these limits expire.

GSTR-9 Annual Return and GSTR-9C Reconciliation

GSTR-9 Annual Return Filing

GSTR-9 is the annual return applicable to registered taxpayers covered by Section 44 and Rule 80, subject to statutory exemptions and notified relaxations.

Before preparing GSTR-9, businesses should reconcile the annual financial statements with GST returns and relevant credit records.

The applicability of annual-return exemptions must be checked for the specific financial year.

GSTR-9C Reconciliation Statement

GSTR-9C is the self-certified reconciliation statement required for prescribed taxpayers whose aggregate turnover exceeds the applicable threshold.

The general threshold has been ₹5 crore for relevant financial years, subject to the rules and notifications applicable to the period being filed.

Annual reconciliation should examine:

• Turnover as per financial statements
• Turnover declared in GST returns
• Taxable, exempt and zero-rated supplies
• Credit and debit notes
• Output GST liability
• Input tax credit claimed
• ITC reversals and reclaim
• Reverse-charge liability
• GST refunds and demands
• Electronic cash and credit ledgers

Our GST Audit Services in India can support businesses requiring a deeper review of annual GST compliance.

GSTR-10 Final Return after GST Cancellation

When Is GSTR-10 Required?

GSTR-10 is the final return applicable to specified taxpayers whose GST registration has been cancelled or surrendered.

It is generally required within three months of the date of cancellation or the date of the cancellation order, whichever is later, subject to applicable statutory requirements.

GSTR-10 applicability should be checked against the taxpayer’s registration category and cancellation circumstances.

Final GST Return Reconciliation

Before filing the final return, businesses should review:

• Pending GSTR-1 and GSTR-3B returns
• Outstanding GST liabilities
• Electronic cash and credit ledger balances
• Stock and capital goods
• Applicable ITC reversal requirements
• Pending GST notices and proceedings
• Cancellation date and related documentation

For more information, see our GST Registration Cancellation and Revocation in India guide.

Special GST Returns and Statements

GSTR-5, GSTR-5A and GSTR-6

Different registration categories are subject to separate return requirements.

• GSTR-5: Return applicable to Non-Resident Taxable Persons.
• GSTR-5A: Return applicable to specified overseas OIDAR service providers.
• GSTR-6: Return used by Input Service Distributors for prescribed credit distribution reporting.

Foreign businesses should identify whether their activities fall under an ordinary Indian GST registration, non-resident taxable person registration or another special category.

GSTR-7, GSTR-8 and Composition Returns

GSTR-7 is used by persons required to deduct GST TDS, while GSTR-8 applies to electronic commerce operators required to collect GST TCS.

Eligible composition taxpayers generally follow the CMP-08 and GSTR-4 framework rather than ordinary GSTR-1 and GSTR-3B filing.

The applicable compliance profile should be reviewed when registration is obtained and whenever business activities change.

Late GST Returns, Interest, Fees and Notices

Late Filing Fees and Interest on Delayed GST Returns

Delayed GST return filing may result in late fees under the applicable statutory provisions, notifications and prescribed limits.

Interest may also arise where GST is paid after the applicable due date.

The amount depends on the return, tax period, date of filing, tax liability, cash payment position and applicable relief measures.

Late fees and interest should be separately calculated and verified before filing delayed returns.

Non-Filing, GST Notices and Departmental Scrutiny

Persistent non-filing may result in notices, restrictions and other statutory consequences, including possible registration cancellation in applicable circumstances.

GST return scrutiny may involve differences between:

• GSTR-1 and GSTR-3B
• Books of account and GST returns
• GSTR-2B and ITC claimed
• E-way bills and reported turnover
• E-invoices and GSTR-1
• Reverse-charge liability and related payments

Our GST Assessment and Litigation Services in India assist businesses with return-related notices, scrutiny and demand proceedings.

Our GST Return Filing and Reconciliation Process

Collection and Review of Accounting Data

Our GST compliance process begins with collecting relevant accounting records, sales registers, purchase registers, GST invoices, credit notes, debit notes, export documentation and electronic ledger information.

We review the data for completeness, consistency and relevance to the applicable return period.

Reconciliation, Computation and Return Filing

Our team reconciles outward supplies, input tax credits, reverse-charge transactions and tax payments before preparing the relevant returns.

Identified discrepancies are communicated to the client for clarification or approval, where required.

Following completion of the review and necessary authorisation, the returns are filed using the prescribed GST Portal process.

For detailed procedural guidance, read our GST Return Filing Process in India.

GST Return Filing for Foreign-Owned Companies

GST Compliance for Foreign-Owned Indian Subsidiaries

Indian companies with foreign shareholders generally follow the GST compliance framework applicable to their Indian registrations.

However, cross-border transactions may require additional review concerning:

• Import of services
• Export of services
• Intercompany management fees
• Related-party supplies
• Reverse-charge mechanism
• Transfer pricing adjustments with GST implications
• Multiple GST registrations
• Zero-rated supplies and GST refunds

Businesses may also explore our India Market Entry Consulting Services and International Tax Advisory Services.

GST Compliance Outsourcing for Multinational Businesses

Foreign-owned subsidiaries and multinational companies often require coordinated accounting, tax reporting, management information and regulatory compliance.

EzyBiz India can provide recurring GST filing support integrated with Accounting and Bookkeeping Services in India.

Engagements can be structured around the number of GST registrations, accounting systems, transaction volumes, reporting deadlines and required reconciliation procedures.

Why Choose EzyBiz India for GST Return Filing?

Chartered Accountant-Led GST Compliance Services

EzyBiz India Consulting LLP provides GST return filing and compliance support through an experienced Chartered Accountant-led team.

Our services combine technical GST knowledge with accounting reconciliation and transaction-based review.

We assist Indian companies, foreign-owned subsidiaries, manufacturers, exporters, service providers, LLPs and other GST-registered businesses.

Our integrated service model allows coordination with GST audits, refunds, assessments, international tax and corporate compliance.

Professional Fees for GST Return Filing

Our professional fees depend on:

• Number of GST registrations
• Monthly or quarterly return frequency
• Number of invoices and transactions
• Business activities and transaction complexity
• Quality of accounting records
• ITC reconciliation requirements
• Annual-return requirements
• Additional review or notice-related work

Nil-return filings, regular monthly returns, annual reconciliations and complex GST advisory engagements may be charged differently.

Contact our GST team for an engagement-specific quotation.

Frequently Asked Questions on GST Return Filing

Which GST Returns Must Be Filed by a Regular Taxpayer?

A regular GST-registered taxpayer generally files GSTR-1 for outward supplies and GSTR-3B for summary tax liability and input tax credit.

GSTR-9 and GSTR-9C may also apply depending on turnover, registration category, applicable financial year and notified exemptions.

Is GST return filing mandatory when there are no sales?

Yes, an eligible registered taxpayer may still be required to file the prescribed return, including a NIL return where appropriate.

Can a filed GSTR-1 be revised?

A filed GSTR-1 cannot ordinarily be replaced by a revised return. Permitted corrections may be made through GSTR-1A or relevant subsequent-period amendment mechanisms, subject to statutory requirements.

Can EzyBiz India handle multiple GST registrations?

Yes. Our GST compliance services can cover multiple GSTINs under an agreed engagement, including State-wise return preparation, reconciliations and filing calendars.

How Can I Engage EzyBiz India for GST Return Filing?

To obtain a quotation, share your GSTIN details, nature of business, filing frequency, approximate invoice volume, accounting system and status of pending GST returns.

Our team can assess the compliance scope and provide a proposal for the required services.

Contact EzyBiz India Consulting LLP

Mobile: +91 98992 17778

Email: anil@ezybizindia.in

WhatsApp: Speak with Our GST Experts

Related Services and Supporting Guides

• GST and Indirect Tax Advisory Services in India – Main Pillar
• GST Registration Services in India
• GST Refund Services in India
• GST Audit Services in India
• GST Assessment and Litigation Services in India
• GST Return Filing Process
• GST Audit Checklist
• Accounts and Records under GST
• E-Way Bill under GST
• GST Registration Cancellation and Revocation
• Accounting and Bookkeeping Services in India
• International Tax Advisory Services in India
• Tax and Regulatory Advisory Services in India

Official GST and Regulatory References

• GST Portal – Government of India
• Central Board of Indirect Taxes and Customs
• GST Portal – GSTR-1 and GSTR-1A Guidance
• GST Portal – GSTR-3B Guidance
• GST Portal – GSTR-2B FAQs
• GST Portal – Invoice Management System FAQs
• GST Portal – QRMP Advisory
• GST Portal – GSTR-9 Filing Manual
• GST Council
• India Code – GST Legislation

Contact EzyBiz India Consulting LLP

306, 3rd Floor, Vishwa Sadan Building, District Centre, Janakpuri, New Delhi – 110058, India.

Mobile: +91 98992 17778

Email: anil@ezybizindia.in

WhatsApp: Contact Our GST Return Filing Team

Reviewed By: CA Anil Agrawal, Founder, EzyBiz India Consulting LLP.

Last Updated: October 2026.

Disclaimer: The information on this page is provided for general educational and informational purposes and should not be considered legal, tax, accounting or regulatory advice. GST return applicability, filing frequency, input tax credit eligibility, due dates, annual-return requirements, reconciliations, late fees, interest and GST Portal functionality depend on the taxpayer’s registration category, turnover, transactions, relevant tax period and applicable provisions. Businesses should verify current statutory requirements, notifications and official GST Portal instructions and obtain professional advice before acting.