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, start-ups and other GST-registered taxpayers.

GST return compliance involves considerably more than entering figures on the GST Portal. Accurate filing requires reconciliation of accounting records, sales invoices, purchase invoices, GSTR-1, GSTR-3B, GSTR-2B, Invoice Management System data, e-invoices, e-way bills, input tax credit, reverse-charge transactions and electronic GST ledgers.

Incorrect or inconsistent GST returns can lead to input tax credit disputes, tax demands, interest, late fees, refund difficulties, scrutiny proceedings and GST notices. Businesses should therefore establish a structured monthly or quarterly GST-return review process before returns are filed.

EzyBiz India assists businesses with regular GST returns, annual returns, NIL returns, QRMP compliance, ITC reconciliation, return corrections, delayed returns and related GST compliance support.

For broader GST assistance, businesses may also refer to our GST and Indirect Tax Advisory Services in India, GST Audit Services in India, GST Refund Services in India and GST Assessment & Litigation Services in India.

GST Return Filing Services in India – At a Glance

GST return obligations depend upon the taxpayer’s registration category, turnover, business activities and filing frequency.

Who Needs GST Return Filing Support?

Our GST return filing services are suitable for:

• private and public companies;
• foreign-owned Indian subsidiaries;
• multinational groups;
• manufacturers;
• exporters;
• service providers;
• traders and distributors;
• start-ups;
• LLPs and partnership firms;
• SEZ units and developers, where applicable;
• casual taxable persons;
• non-resident taxable persons requiring specialised return support; and
• businesses having multiple GST registrations across India.

What Our GST Return Services Cover

Depending upon the taxpayer, our assistance may cover:

• GSTR-1;
• GSTR-1A;
• GSTR-3B;
• GSTR-2B reconciliation;
• Invoice Management System review;
• QRMP compliance;
• NIL GST returns;
• GSTR-9;
• GSTR-9C, where applicable;
• GSTR-10;
• special-category GST returns;
• input tax credit reconciliation;
• GSTR-1 versus GSTR-3B reconciliation;
• late return filing;
• GST liability computation; and
• return-related notice support.

GST Return Filing Framework in India

The GST return framework requires registered taxpayers to furnish prescribed information electronically through the GST Portal.

Regular Taxpayer GST Returns

For a normal GST-registered taxpayer, the principal recurring compliance generally revolves around:

• reporting outward supplies through GSTR-1;
• reviewing eligible input tax credit;
• reporting summary tax liability and ITC through GSTR-3B;
• discharging tax liability;
• reviewing GSTR-2B and IMS data;
• correcting reporting errors within permitted timelines; and
• completing annual return requirements where applicable.

Different returns apply to composition taxpayers, non-resident taxable persons, input service distributors, TDS deductors, e-commerce operators and other specified categories.

GST Return Filing Is More Than Portal Submission

A properly prepared GST return should be supported by accounting records and transaction-level reconciliations.

A practical compliance trail may be:

Books of Account → Sales Register → Purchase Register → E-Invoices → E-Way Bills → GSTR-1 → IMS/GSTR-2B → GSTR-3B → Electronic Ledgers

For guidance on maintaining GST records, refer to our Accounts and Records under GST resource.

FORM GSTR-1 – Statement of Outward Supplies

FORM GSTR-1 contains details of outward supplies made by normal and casual registered taxpayers and forms a key part of GST return compliance.

What Is Reported in GSTR-1?

Depending upon the taxpayer’s transactions, GSTR-1 may contain information relating to:

• B2B supplies;
• B2C supplies;
• exports;
• SEZ supplies;
• deemed exports;
• credit notes;
• debit notes;
• advances, where relevant;
• amendments;
• e-commerce supplies;
• HSN-wise summary; and
• other prescribed outward-supply information.

The official filing guidance is available in the GST Portal GSTR-1 Guide.

GSTR-1 Due Date

The normal due date for GSTR-1 is generally:

• 11th of the succeeding month for monthly GSTR-1 filers; and
• 13th of the month succeeding the quarter for quarterly GSTR-1 filers.

The Government may extend a due date through notification. Taxpayers should therefore verify the applicable GST Portal due date for the relevant tax period.

Review before Filing GSTR-1

Before filing GSTR-1, businesses should reconcile the sales register with:

• tax invoices;
• credit and debit notes;
• e-invoices;
• e-way bills;
• export documentation;
• SEZ supplies;
• advance receipts, where applicable;
• cancelled invoices; and
• GSTIN and place-of-supply information.

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

FORM GSTR-1A – Same-Period Amendments

FORM GSTR-1A provides an optional mechanism for correcting or adding specified outward-supply information for the same tax period after GSTR-1 has been filed and before GSTR-3B for that period is filed.

What Can Be Corrected through GSTR-1A?

GSTR-1A may be used to:

• add records omitted from GSTR-1 for the current tax period; and
• amend eligible records already reported in GSTR-1 for that tax period.

The facility is optional and can generally be filed only once for a particular tax period.

GSTR-1A should therefore be used only after reviewing the effect of the proposed correction on outward liability and subsequent return reporting.

Interaction of GSTR-1A with GSTR-3B and GSTR-2B

Changes made through GSTR-1A are considered for auto-population into the taxpayer’s GSTR-3B for the relevant period.

However, supplier records added or amended through GSTR-1A may affect the recipient’s GSTR-2B according to the GST Portal’s applicable processing cycle.

Businesses should therefore review the commercial impact of an amendment on both their own tax liability and their customer’s input tax credit.

FORM GSTR-3B – Summary Return and GST Payment

FORM GSTR-3B is the principal summary return through which a normal taxpayer reports GST liabilities, eligible input tax credit and tax payments for the relevant tax period.

Who Is Required to File GSTR-3B?

Normal taxpayers and casual taxpayers generally file GSTR-3B for every applicable tax period.

The GST Portal requires filing even where there is no business activity for the relevant period where a NIL return is otherwise applicable.

Official guidance can be reviewed at the GST Portal GSTR-3B Guide.

GSTR-3B Due Dates

For monthly filers, GSTR-3B is generally due by the 20th day of the succeeding month.

For eligible taxpayers filing quarterly under QRMP, GSTR-3B is generally due by the:

• 22nd of the month succeeding the quarter for specified States and Union Territories; or
• 24th of the month succeeding the quarter for the other notified States and Union Territories.

Due dates may be extended by Government notification.

Tax Liability and Input Tax Credit Review

Before GSTR-3B is filed, businesses should review:

• outward taxable supplies;
• zero-rated supplies;
• exempt and nil-rated supplies;
• reverse-charge liability;
• eligible ITC;
• blocked or ineligible ITC;
• ITC reversals;
• ITC reclaim;
• interest liability;
• electronic credit ledger;
• electronic cash ledger; and
• tax payable in cash.

Auto-populated figures should be reviewed rather than accepted without reconciliation.

GSTR-1 vs GSTR-3B Reconciliation

Consistency between outward supplies reported in GSTR-1 and tax liability reported in GSTR-3B is an important GST compliance control.

Why GSTR-1 and GSTR-3B Differences Arise

Differences may arise because of:

• invoice omission;
• incorrect tax period;
• credit-note timing;
• GSTR-1 amendment;
• GSTR-1A correction;
• incorrect GST rate;
• export reporting differences;
• advance adjustment;
• manual accounting errors;
• incorrect place of supply; or
• incorrect classification of transactions.

Monthly GSTR-1 vs GSTR-3B Reconciliation Process

Businesses should reconcile:

Sales Register → GSTR-1/GSTR-1A → GSTR-3B → Electronic Liability Register

Differences should be supported by a written reconciliation explaining the reason and corrective action taken.

Material unexplained differences can attract GST scrutiny or departmental queries. Businesses facing such proceedings may refer to our GST Assessment & Litigation Services in India.

GSTR-2B and Input Tax Credit Reconciliation

Input tax credit is one of the most important areas of GST return compliance.

Businesses should not rely only on the accounting purchase register or only on system-generated GST data.

What Is GSTR-2B?

GSTR-2B is a system-generated input tax credit statement containing specified inward-supply information based on records furnished by suppliers and other prescribed sources.

For monthly recipients, GSTR-2B is generally generated on the 14th of the succeeding month. Quarterly recipients receive the applicable quarterly statement based on the prescribed cycle.

The official guidance can be reviewed at the GST Portal GSTR-2B FAQs.

Purchase Register vs GSTR-2B Reconciliation

A monthly ITC reconciliation should identify:

• invoices appearing in both books and GSTR-2B;
• invoices recorded in books but missing from GSTR-2B;
• invoices appearing in GSTR-2B but not recorded in books;
• GSTIN mismatch;
• invoice-number mismatch;
• taxable-value differences;
• GST amount differences;
• credit notes;
• duplicate credits;
• blocked ITC;
• ineligible ITC;
• import IGST;
• ISD credits; and
• period differences.

ITC Reversal and Reclaim

Businesses should maintain a clear record of ITC that has been:

• availed;
• reversed permanently;
• reversed temporarily;
• eligible for later reclaim; and
• actually reclaimed in GSTR-3B.

The electronic credit reversal and reclaim functionality on the GST Portal makes disciplined tracking increasingly important.

For a wider GST compliance review, refer to our GST Audit Checklist.

Invoice Management System and GST Return Filing

The Invoice Management System (IMS) allows recipient taxpayers to review specified supplier documents and take permitted actions before finalising input tax credit reporting.

How IMS Affects Input Tax Credit

Supplier invoices, debit notes, credit notes and specified amendments reported through GSTR-1, GSTR-1A or IFF may flow into IMS.

Depending upon the type of document and current GST Portal functionality, the recipient may be able to:

• accept the record;
• reject the record; or
• keep the record pending where permitted.

Actions taken in IMS can affect the GSTR-2B available for return preparation.

IMS Review before Filing GSTR-3B

Before GSTR-3B is finalised, businesses should compare:

Purchase Register → IMS → GSTR-2B → ITC Working → GSTR-3B

Particular attention should be given to:

• supplier credit notes;
• invoice amendments;
• pending records;
• rejected records;
• import-of-goods information, where relevant;
• ITC already reversed;
• ITC not yet availed; and
• recomputation of GSTR-2B where applicable.

IMS functionality continues to evolve, so the taxpayer should follow the current GST Portal procedure for the relevant tax period.

QRMP Scheme – Quarterly Return with Monthly Payment

The Quarterly Return Monthly Payment scheme allows eligible taxpayers to file GSTR-1 and GSTR-3B quarterly while making monthly tax payments in the first two months of the quarter.

Who Can Opt for QRMP?

The GST Portal currently provides QRMP filing to eligible registered persons whose annual aggregate turnover does not exceed the prescribed ₹5 crore threshold.

Where aggregate turnover exceeds ₹5 crore, the taxpayer is generally required to follow monthly return filing.

The scheme operates GSTIN-wise, and businesses with multiple registrations should review eligibility separately for each GST registration.

Invoice Furnishing Facility under QRMP

Quarterly GSTR-1 filers may use the optional Invoice Furnishing Facility (IFF) for specified B2B invoices and related documents in the first and second months of the quarter.

IFF allows eligible invoice information to become available to recipients earlier instead of waiting for filing of the quarterly GSTR-1.

The facility is optional and must be used within the prescribed portal timeline.

Monthly Tax Payment under QRMP

Although GSTR-3B is filed quarterly under QRMP, tax may need to be deposited for the first two months of the quarter through the prescribed payment mechanism.

Depending upon the option used, payment may be computed through:

• the Fixed Sum Method; or
• the Self-Assessment Method.

The official framework can be reviewed in the GST Portal QRMP Advisory.

NIL GST Return Filing Services

A registered taxpayer may still have return-filing obligations even where there are no sales, purchases or GST liability for a particular tax period.

NIL GSTR-1

Where a normal taxpayer has no reportable outward-supply details for a tax period, a NIL GSTR-1 may still need to be filed according to the applicable return-filing obligation.

Failure to file because there was no turnover can unnecessarily create a return default and late-fee exposure.

NIL GSTR-3B

Normal taxpayers and casual taxpayers are generally required to file GSTR-3B for every applicable tax period even where there is no business activity.

The GST Portal provides a simplified NIL-return filing process for eligible cases.

Businesses should nevertheless verify that a return is genuinely NIL by checking:

• outward supplies;
• reverse-charge liability;
• interest;
• ITC transactions;
• previous-period adjustments; and
• other GST liabilities.

GST Return Due-Date Management

GST compliance requires continuous tracking of monthly, quarterly and annual deadlines.

Monthly and Quarterly GST Compliance Calendar

A practical GST compliance calendar should track, where applicable:

• GSTR-1;
• IFF;
• GSTR-3B;
• QRMP payments;
• GSTR-5;
• GSTR-6;
• GSTR-7;
• GSTR-8;
• GSTR-9;
• GSTR-9C;
• GSTR-10;
• ITC reconciliation;
• IMS review; and
• other taxpayer-specific returns.

Due-Date Extensions and Portal Monitoring

GST due dates may occasionally be extended by notification or specific relief measures.

Businesses should therefore avoid relying indefinitely on a static compliance calendar and should verify the current due date on the GST Portal for each tax period.

A return should ideally be prepared several days before the statutory due date so that reconciliation issues, missing invoices and payment requirements can be resolved before filing.

Year-End GST Return Cut-Offs

GST law prescribes time limits for specified corrections and ITC-related actions relating to a previous financial year.

For example, GSTR-1 guidance currently provides a 30 November cut-off in the following financial year for specified amendments or reporting of omitted invoice information relating to the previous financial year, subject to the applicable statutory framework.

Businesses should therefore complete year-end reconciliations well before the statutory cut-off rather than waiting for preparation of the annual return.

GSTR-9 Annual Return and GSTR-9C Reconciliation

Annual GST compliance provides an opportunity to reconcile the entire financial year’s GST reporting with the books of account and financial statements.

FORM GSTR-9 Annual Return

GSTR-9 is the annual return for taxpayers covered by the annual-return requirements under Section 44 and Rule 80, subject to exemptions or relaxations notified for the relevant financial year.

The normal statutory due date is generally 31 December following the end of the relevant financial year, unless extended.

All applicable GSTR-1 and GSTR-3B returns for the financial year should be completed before annual-return filing.

FORM GSTR-9C Reconciliation Statement

GSTR-9C is the reconciliation statement applicable to registered persons crossing the turnover threshold notified for the relevant financial year.

The exercise requires reconciliation between annual GST data and the financial statements or books of account.

Businesses should verify applicability based on the threshold and requirements in force for the specific financial year.

Annual GST Reconciliation before Filing

Before GSTR-9 or GSTR-9C is finalised, businesses should reconcile:

• financial-statement turnover;
• GST turnover;
• GSTR-1;
• GSTR-3B;
• credit and debit notes;
• exempt and non-GST supplies;
• exports and SEZ supplies;
• GSTR-2B;
• input tax credit;
• ITC reversals;
• reverse charge;
• electronic ledgers;
• refunds;
• demands; and
• tax payments.

For businesses requiring deeper reconciliation, our GST Audit Services in India may also be relevant.

GSTR-10 Final Return after GST Cancellation

Cancellation of GST registration does not automatically end all GST return obligations.

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 from the date of cancellation or the date of the cancellation order, whichever is later.

Businesses should check the applicability of GSTR-10 according to their registration category and cancellation circumstances.

Final Return Review before Filing GSTR-10

Before filing the final return, the taxpayer should review:

• pending GSTR-1;
• pending GSTR-3B;
• tax liabilities;
• electronic cash ledger;
• electronic credit ledger;
• stock and capital goods;
• ITC implications;
• registration cancellation date; and
• other outstanding GST proceedings.

Businesses dealing with cancellation may also refer to our GST Registration Cancellation and Revocation in India guide.

Special GST Returns and Statements

Not every GST-registered person files GSTR-1 and GSTR-3B. Special categories have separate returns or statements.

GSTR-5 and GSTR-5A

GSTR-5 applies to persons registered as Non-Resident Taxable Persons.

For periods from October 2022 onward, monthly GSTR-5 is generally due by the 13th of the succeeding month where the registration remains valid for more than one month, subject also to the rules applicable when the registration or business period closes.

GSTR-5A applies to specified overseas OIDAR service providers supplying covered services to persons in India.

Foreign businesses should therefore first identify whether they are operating through an Indian GST registration, an NRTP registration or an OIDAR registration before determining the correct return.

GSTR-6 for Input Service Distributor

Input Service Distributors use GSTR-6 to report and distribute eligible input tax credit according to the ISD framework.

Businesses operating multiple establishments should ensure that ISD-related credits reconcile with:

• supplier invoices;
• GSTR-2B;
• ISD records;
• distribution workings; and
• recipient GST registrations.

GSTR-7, GSTR-8 and Composition Compliance

GSTR-7 is used by persons required to deduct tax at source under GST, while GSTR-8 is used by e-commerce operators required to collect tax at source.

Composition taxpayers follow a separate compliance framework involving the applicable statement, payment and annual-return requirements rather than the normal GSTR-1/GSTR-3B framework.

The correct return profile should therefore be established at the time of GST registration and reviewed whenever the taxpayer’s status or business model changes.

Late GST Returns, Notices and How EzyBiz India Assists

Late or inaccurate GST return filing can create both financial and compliance consequences.

Late Fee and Interest on Delayed GST Compliance

Delayed GST return filing may result in late fees according to the applicable law, notifications and return involved.

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

The exact financial impact should be determined according to:

• return type;
• tax period;
• date of filing;
• tax liability;
• cash tax payable;
• applicable notifications; and
• any relief or late-fee cap available for the period.

Non-Filing and GST Notices

Persistent non-filing can result in departmental action and may also affect continued GST registration.

Return-related differences may lead to scrutiny involving:

• GSTR-1 versus GSTR-3B;
• books versus GST returns;
• GSTR-2B versus ITC claimed;
• e-way bills versus turnover;
• e-invoices versus GSTR-1;
• tax liability differences; and
• reverse-charge discrepancies.

Where a return matter has developed into a notice or demand proceeding, refer to our GST Assessment & Litigation Services in India.

GST Return Filing and Reconciliation Support

Depending upon the engagement, EzyBiz India can assist with:

• monthly GST return preparation;
• quarterly GST return preparation;
• GSTR-1 filing;
• GSTR-1A review;
• GSTR-3B filing;
• QRMP compliance;
• NIL returns;
• GSTR-2B reconciliation;
• IMS review;
• purchase-register reconciliation;
• sales-register reconciliation;
• GSTR-1 versus GSTR-3B reconciliation;
• ITC eligibility review;
• ITC reversal and reclaim tracking;
• reverse-charge review;
• GST liability computation;
• GSTR-9;
• GSTR-9C support, where applicable;
• GSTR-10;
• late-return regularisation;
• GST ledger review;
• management reporting; and
• coordination with client accounting teams.

GST Return Filing for Companies and Foreign-Owned Businesses

Foreign-owned Indian companies generally follow the same GST return framework applicable to other Indian GST-registered businesses, depending upon their registration category and transactions.

However, additional review may be necessary for:

• cross-border services;
• imports of services;
• imports of goods;
• exports of goods and services;
• SEZ transactions;
• intercompany charges;
• related-party supplies;
• management fees;
• reverse charge;
• transfer-pricing adjustments with GST implications;
• multiple GST registrations; and
• GST refunds.

Businesses with cross-border operations may also refer to our International Tax and Transfer Pricing Services in India and Tax and Regulatory Advisory Services in India.

Frequently Asked Questions on GST Return Filing Services in India

What are the main GST returns filed by a regular taxpayer?

A normal GST-registered taxpayer generally files GSTR-1 for outward supplies and GSTR-3B for summary tax liability and input tax credit. Depending upon turnover, financial year and other conditions, annual return requirements such as GSTR-9 and GSTR-9C may also apply.

What are the normal due dates for GSTR-1 and GSTR-3B?

GSTR-1 is generally due by the 11th of the succeeding month for monthly filers and 13th following the quarter for quarterly filers.

Monthly GSTR-3B is generally due by the 20th of the succeeding month. Quarterly GSTR-3B under QRMP is generally due on the 22nd or 24th of the month following the quarter depending upon the State or Union Territory.

These dates may be extended by notification.

Do I need to file a GST return when there are no sales?

Yes. A registered taxpayer may still have return-filing obligations even where there are no sales during a tax period.

Normal taxpayers may therefore be required to file applicable NIL GSTR-1 and GSTR-3B returns rather than simply leaving the tax period unfiled.

Can a filed GSTR-1 be revised?

A filed GSTR-1 is not simply reopened and replaced like a conventional revised return.

For the same tax period, eligible omissions or errors may be addressed through the optional GSTR-1A facility before filing GSTR-3B. Other permitted amendments may be reported through subsequent GSTR-1 returns within the statutory time limits.

What is the difference between GSTR-2B and GSTR-3B?

GSTR-2B is a system-generated ITC statement based on specified supplier and other GST data.

GSTR-3B is the taxpayer’s summary return through which GST liabilities, input tax credit and tax payments are reported.

GSTR-2B should therefore be used as an important reconciliation input when determining ITC to be reported in GSTR-3B.

Do foreign-owned Indian companies file the same GST returns?

Yes. An Indian company with foreign shareholders generally follows the GST return requirements applicable to its Indian GST registration in the same manner as another Indian registered company.

Additional complexity may arise from cross-border transactions, related-party services, import of services, exports, transfer-pricing arrangements and multiple registrations.

What should I do if a GST return due date has already been missed?

The return should be reviewed and filed as soon as reasonably possible after determining the correct liability, ITC, interest and late-fee position.

If several periods remain pending, it is advisable to prepare a period-wise reconciliation and filing plan rather than filing returns with unverified figures merely to clear the portal backlog.

Related Services, Official References and Professional Information

Related Services

• GST and Indirect Tax Advisory Services in India – GST advisory, return compliance, assessments, refunds and litigation support.
• GST Registration Services in India – GST registration and related registration compliance.
• GST Refund Services in India – GST refund filing, reconciliation, documentation and refund proceedings.
• GST Audit Services in India – GST audit, reconciliation and departmental audit support.
• GST Assessment & Litigation Services in India – Assistance with scrutiny, notices, demand proceedings, appeals and GSTAT matters.
• GST Return Filing Process – Informational guidance on GST return filing.
• GST Audit Checklist – Review of GST returns, books, ITC and reconciliations.
• E-Way Bill under GST – Guidance on e-way bill compliance and reconciliation with GST returns.
• Accounts and Records under GST – Guidance on GST books and documentation.
• Tax and Regulatory Advisory Services in India – Integrated GST, tax and regulatory support.

Need assistance with GST return filing or reconciliation? Contact EzyBiz India for support with GSTR-1, GSTR-3B, GSTR-2B reconciliation, QRMP, NIL returns, annual returns and GST compliance management.

Official References

• GST Portal – Government of India
• 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 Guidance
• GST Portal – GSTR-10 Guidance

Prepared By

EzyBiz India Consulting LLP

EzyBiz India Consulting LLP is an integrated business, tax and regulatory consulting firm providing assistance in GST, income tax, international tax, transfer pricing, FEMA, corporate compliance, audit support, accounting and India market-entry matters.

Reviewed By

Anil Agrawal, Chartered Accountant
Founder, EzyBiz India Consulting LLP

Chartered Accountant with more than 20 years of professional experience in taxation, GST, regulatory compliance, accounting, audit support, assessments and business advisory matters for Indian and international businesses.

Last Updated: September 2026

Disclaimer

The information provided on this page is for general informational and educational purposes only and should not be considered legal, tax, accounting or regulatory advice.

GST return applicability, due dates, filing frequency, input tax credit, return forms, annual-return requirements, reconciliation procedures, late fees, interest and other compliance requirements depend upon the taxpayer’s registration category, turnover, transactions, tax period and the provisions, rules, notifications, circulars and portal functionality applicable at the relevant time.

GST Portal processes and return functionality may change. Due dates may also be extended or modified by Government notification. Taxpayers should verify the current statutory and portal requirements applicable to the relevant return period before filing.

Professional advice should be obtained after considering the specific facts, accounting records, GST registrations and transactions of each taxpayer.