GST Return Filing Online
from ₹499/month — CA-Led.

What is GST return filing?

A GST return is a periodic statement filed by every GST-registered taxpayer on the GST portal (gst.gov.in) declaring outward supplies (sales), inward supplies (purchases), input tax credit claimed, tax liability and taxes paid. It is the primary compliance touchpoint between the taxpayer and the GST department under the CGST Act, 2017.

Unlike income tax which is filed annually, GST returns are filed monthly, quarterly and annually — creating a rolling compliance calendar that most businesses struggle to keep up with. A missed GSTR-3B doesn't just attract late fees — it blocks your buyers from claiming ITC on your invoices, damages vendor relationships, and after 6 consecutive defaults leads to GSTIN suspension.

Taxpex files GST returns for over 5,000 GSTINs every single month — spanning ecommerce sellers on Amazon and Flipkart, D2C brands with multi-state warehouses, SaaS exporters under LUT, agencies with monthly B2B invoicing, and composition-scheme dealers filing CMP-08. Every filing is reconciled with GSTR-2B, reviewed by a Chartered Accountant, and submitted 3 days before the statutory due date.

Types of GST returns — a quick reference

Monthly GST due dates calendar

Every GST-registered business must build its calendar around the GST filing cycle. Below is the standard monthly calendar for regular taxpayers — Taxpex clients receive automated WhatsApp reminders 5 days, 2 days and 1 day before each due date.

QRMP scheme — is it right for your business?

The Quarterly Return Monthly Payment (QRMP) scheme was introduced in January 2021 to reduce compliance burden for small businesses. Taxpayers with aggregate turnover up to ₹5 crore can opt to file GSTR-1 and GSTR-3B quarterly while paying tax monthly via PMT-06 challan.

Advantages of QRMP

• Only 8 returns per year (4 GSTR-1 + 4 GSTR-3B) instead of 24 — massive reduction in compliance overhead.
• Cash flow advantage — tax paid monthly matches revenue cycles better than quarterly lump sums.
• IFF (Invoice Furnishing Facility) lets you upload B2B invoices monthly so buyers can still claim ITC without waiting.
• Late fees reduced pro-rata for quarterly filers.

Disadvantages of QRMP

• If your customers demand monthly GSTR-1 (typical for large B2B buyers who reconcile monthly), you must use IFF diligently or lose customers.
• Fixed sum method (35% of previous quarter's cash payment) may not match actual liability — leading to interest.
• Once opted in, you must file quarterly for the entire FY — no mid-year switch.

Taxpex recommends QRMP for B2C-heavy businesses (D2C, restaurants, retail) below ₹5Cr turnover. For B2B-heavy businesses, monthly filing is usually better despite the higher compliance load — your customers will thank you for it.

Input Tax Credit and GSTR-2B — the modern reconciliation model

From 1 January 2022 (Rule 36(4) as amended), Input Tax Credit can be claimed only if the invoice reflects in your GSTR-2B. This changed the ITC game forever — earlier claims could be provisional; today they are strictly matched with supplier filings.

The GSTR-2B lifecycle

• 1st–10th of month M+1: Suppliers file GSTR-1 for month M.
• 11th–13th: Amendments to GSTR-1 allowed.
• 14th: GSTR-2B for month M is generated and locked. ITC available to you is now fixed.
• By 20th: You file GSTR-3B for month M using GSTR-2B as the ITC cap.
• Any missed ITC can be added in a future 3B up to 30 November of next FY.

The biggest cause of ITC loss is vendor non-compliance. If your supplier files GSTR-1 late (after 13th), the invoice doesn't reach your 2B for that month — you lose ITC in that cycle. Taxpex maintains a monthly Vendor Compliance Report for every client showing which suppliers are on-time, which are late, and which are habitual defaulters — enabling founders to negotiate payment terms or shift to compliant vendors.

E-invoicing — mandatory above ₹5 crore turnover

Since 1 August 2023, e-invoicing is mandatory for all businesses with aggregate turnover above ₹5 crore in any FY from 2017-18 onwards. E-invoicing requires generating an Invoice Reference Number (IRN) from the Invoice Registration Portal (IRP) before issuing a tax invoice — without an IRN, the invoice is not legally valid.

Who must comply

• All B2B, export, SEZ and credit/debit note transactions of taxpayers above ₹5 Cr aggregate turnover.
• Exempt: B2C invoices, financial institutions, insurers, GTAs, passenger transport, cinema admissions, SEZ units (developers must comply).

How Taxpex sets up e-invoicing

• IRP registration & digital signature setup.
• API integration with your billing software (Tally, Zoho, Vyapar, Marg, Busy, custom ERPs).
• QR code generation and IRN embedding on every tax invoice.
• Automated e-way bill generation from the same IRN — no double data entry.
• Monthly reconciliation of IRN-generated invoices with GSTR-1 filed.

Exports, LUT and GST refund claims

Exports of goods and services are treated as zero-rated supplies under GST — meaning no tax on outward supply, and full ITC on inward supplies. Exporters have two options:

• Export under Letter of Undertaking (LUT) — no IGST paid upfront; ITC accumulated can be refunded via RFD-01.
• Export with payment of IGST — IGST paid on outward supply; entire IGST refunded via customs (for goods) or RFD-01 (for services).

LUT is the preferred route for 95% of exporters. It must be filed on the GST portal once per financial year (before 1 April) and is available to any exporter without serious tax prosecution above ₹250 lakh. Taxpex files LUT for all export clients at no extra cost as part of the annual filing plan.

The refund process (RFD-01)

• File RFD-01 on the GST portal for the refund period (usually monthly or quarterly).
• Attach: FIRC/BRC from bank, shipping bill, LUT copy, computation of refund.
• Officer verification typically within 15 days; deficiency memo (RFD-03) if any documents missing.
• Provisional refund of 90% within 7 days; balance 10% after full verification.
• Full refund usually credited within 60 days from application.

Reverse Charge Mechanism (RCM) — what founders miss

Under RCM, the recipient of goods/services pays GST directly to the government instead of the supplier. Applicable to notified transactions under sections 9(3) and 9(4) of the CGST Act. The most common RCM triggers for modern businesses:

• Import of services (e.g., paying Google Ads, Facebook Ads, AWS, Slack, Notion) — 18% IGST on gross invoice value.
• Legal services from advocates / firms of advocates.
• Sponsorship services to a body corporate.
• Goods Transport Agency (GTA) services — if GTA has not opted for 12% forward charge.
• Director's remuneration (other than salary) paid by a company.
• Purchases from unregistered dealers of notified goods/services.

RCM tax is paid via Table 3.1(d) of GSTR-3B in cash (cannot use ITC balance to pay RCM). The same amount can then be claimed as ITC in Table 4(A)(3) of the same return — making it a wash if fully eligible. Every month, Taxpex reconciles RCM triggers from your bank statements and expense ledgers to prevent missed RCM (which invites interest + penalty in scrutiny).

Ecommerce & TCS reconciliation — the seller's playbook

Selling on Amazon, Flipkart, Meesho, Ajio, Nykaa or Shopify introduces layers of GST complexity that regular businesses don't face:

• 1% TCS deducted by marketplace under section 52 on net taxable value of sales — reflected in your GSTR-2B (auto-populated) and cash ledger.
• Multi-state GSTINs — most FBA sellers hold GSTINs in 4-6 states (Bengaluru, Mumbai, Delhi, Gurgaon, Hyderabad, Kolkata) requiring separate monthly filings each.
• Marketplace reconciliation — the monthly TCS statement from the platform must match GSTR-8 and your books.
• Returns & RTOs — sales returns require credit notes in GSTR-1; RTO refunds impact TCS reconciliation.
• Inter-warehouse transfers — treated as supplies (with e-way bills) even between own warehouses across states.

The single biggest reason marketplace sellers lose money on GST is failure to reconcile TCS with the platform statement — refund claims sit stuck for months, and additional ITC gets missed. Taxpex has a dedicated ecommerce reconciliation team that handles this every month for 400+ FBA sellers, with a proprietary spreadsheet-based reconciliation that catches every mismatch.

Composition scheme — for small businesses

The composition scheme is a simplified GST regime for small businesses with aggregate turnover up to ₹1.5 crore (₹75 lakh for special-category states, ₹50 lakh for services). Tax is paid at flat rates on turnover with no ITC claim:

Composition filings are limited to quarterly CMP-08 (statement-cum-challan) and annual GSTR-4. No monthly returns, no ITC claim, no B2B invoicing benefit (customers cannot claim ITC from a composition dealer). Best for pure B2C businesses like restaurants, kirana stores and local retail.

Annual return — GSTR-9 and GSTR-9C

GSTR-9 is a consolidated summary of all monthly/quarterly returns filed during the financial year. It is mandatory for regular taxpayers with aggregate turnover above ₹2 crore. GSTR-9C is a reconciliation statement between GSTR-9 and audited financial statements, mandatory above ₹5 crore. Both are due by 31 December of the next financial year.

Annual return is where past-year mistakes come home to roost — mismatches between GSTR-1 and GSTR-3B, blocked ITC claimed by mistake, RCM not paid, credit notes not reflected. Filing GSTR-9 without a full reconciliation exposes you to scrutiny for the entire FY. Taxpex conducts a mandatory GST health check before every 9C filing, identifying issues that can still be corrected via September-of-next-FY GSTR-3B.

GST notices & how we respond

• ASMT-10 (Scrutiny of returns) — issued for GSTR-1 vs 3B mismatches, unusual ITC claims. Response due in 30 days via ASMT-11.
• DRC-01 (Show cause notice) — demand for tax with reasons, typically after ASMT-10 findings. Response within 30 days.
• REG-17 (Cancellation SCN) — issued before GSTIN cancellation for non-filing. Response within 7 days.
• GSTR-3A (Return non-filing notice) — auto-generated after missed returns. File pending returns immediately.
• DRC-03 (Voluntary payment) — used for making voluntary tax + interest payments to close notices.

All notice responses on returns filed by Taxpex are handled free of cost — including drafting, uploading, and personal representation before the officer if required. For notices on returns filed elsewhere, we offer standalone notice handling starting at ₹2,499 per notice.

Late fees, interest & penalties

GSTIN suspension and revocation

Non-filing of returns for 6 consecutive months (monthly filers) or 2 consecutive quarters (QRMP filers) triggers suspension of GSTIN under Rule 21A. Suspension blocks: (1) issuing tax invoices, (2) generating e-way bills, (3) claiming ITC, and (4) your buyers claiming ITC on your past invoices. Bank accounts also face flags.

Revocation requires filing all pending returns + late fees + submitting REG-21 revocation application within 90 days (extendable to 180 by Commissioner). Taxpex has revived over 800 suspended GSTINs — most within 15 days of engagement.

10 common GST filing mistakes to avoid

• Claiming ITC without checking GSTR-2B — a direct violation of Rule 36(4).
• Missing RCM on foreign SaaS subscriptions (Google, Meta, AWS, Notion, Slack) — the #1 audit trigger.
• Not filing IFF while on QRMP — blocks B2B customers from monthly ITC.
• Filing nil GSTR-3B when there were exports — kills your refund claim.
• Wrong HSN classification — leads to tax rate disputes in scrutiny.
• Missing credit notes for sales returns — inflates turnover and tax liability.
• Not reversing ITC on personal use / exempt supplies — attracts interest + penalty.
• Filing GSTR-1 & 3B on the same day (or 3B before 1) — creates mismatches.
• Ignoring vendor GSTR-1 status before claiming ITC — leads to disallowance later.
• Not filing GSTR-9 when turnover crosses ₹2Cr — attracts penalty u/s 47(2).

Expert tips from our GST team

• Set an internal filing deadline 3 days before the statutory due date — accounts for portal downtime and last-minute corrections.
• Download GSTR-2B on the 14th itself and reconcile with your purchase register the same day — don't wait for the 19th.
• Maintain a Vendor Compliance Scorecard — track which suppliers file GSTR-1 on time. Give preference in future purchases.
• For ecommerce sellers — reconcile TCS with marketplace statement within 5 days of month-end. Refund delays compound quickly.
• File LUT on 1 April every year (auto-approved). Never wait until you have an export invoice — LUT is a prerequisite, not a reaction.
• Use section 39(9) to correct GSTR-3B errors in the next month — but do it within the same FY. Post-FY corrections are limited.
• Book RCM on foreign SaaS in the same month as the payment — even for INR-denominated invoices from Indian entities of foreign companies.
• Keep a soft copy of every filed return + acknowledgement for 6 years — the department can reopen assessments up to 5 years back for genuine cases.