Tax & corporate
GST return filing services
Late GST returns cost you late fees, interest and, in time, your registration. We file GSTR-1 and GSTR-3B every period and GSTR-9 each year for every GSTIN, with credit checked against GSTR-2B first.
- Zero late fees or interest
- GSTR-1 and GSTR-3B, every period
- Credit matched to GSTR-2B
- GSTR-9 annual return per GSTIN
The filing month
One month of GST dates
Monthly filers work to two dates: GSTR-1 by the 11th and GSTR-3B by the 20th. Filers under the QRMP scheme pay tax each month but file both returns once a quarter, in the month after it ends.
- 11th
GSTR-1
Monthly filers: sales invoices and other outward supplies of the previous month.
- 13th
IFF or quarterly GSTR-1
QRMP filers: B2B invoices for months one and two through IFF, if used, and GSTR-1 for the quarter.
- 20th
GSTR-3B
Monthly filers: the summary return, with tax for the previous month paid.
- 22nd
Quarterly GSTR-3B
QRMP filers in the states notified for the 22nd, in the month after the quarter.
- 24th
Quarterly GSTR-3B
QRMP filers in the states notified for the 24th, in the month after the quarter.
- 25th
PMT-06 challan
QRMP filers: tax for the first and second month of the quarter, paid by challan.
GSTR-1 comes first
The liability reported in GSTR-1 is auto-filled into GSTR-3B for the same period. A mistake found after filing GSTR-1 can be corrected once through GSTR-1A, until GSTR-3B is filed.
Credit is read from GSTR-2B
On the 14th, the portal generates GSTR-2B from what your suppliers reported. It is read-only, and it is the reference for the credit you claim in GSTR-3B.
Each GSTIN stands alone
Every registration files its own GSTR-1, GSTR-3B and GSTR-9, in the same state or another. Each can also be in or out of QRMP on its own.
The cost of non-compliance
What a late return adds to your tax
The GST portal works out late fees and interest on its own. They are added to your next return whether or not anyone noticed the date.
Exposure under the law
Source
₹100 a day
under the CGST Act, per return
01Late fee on monthly and quarterly returns
For each day GSTR-1 or GSTR-3B is late, up to the cap in the Act, with a matching fee under the state GST Act. The Government can notify lower amounts.
CGST Act, 2017, s.47(1)
Up to 18%
a year, at the notified rate
02Interest on tax paid late
Interest runs from the day after the due date until the tax is paid, for every day it remains unpaid.
CGST Act, s.50(1) and (2)
0.25%
of turnover in the state, at most
03Late annual return
GSTR-9 filed after the due date carries a late fee of ₹100 a day under the CGST Act, capped at a quarter per cent of turnover in the state.
CGST Act, s.47(2)
Cancelled
even from an earlier date
04Registration at risk
The officer can cancel a registration, including with retrospective effect, where returns have not been furnished for the period the Act sets.
CGST Act, s.29(2)
Why NK One
Every filing, zero penalties.
Every GSTR-1, GSTR-3B and GSTR-9 we handle is filed correctly and on time, so the portal never adds a late fee or interest to your next return.
Zero-penalty guarantee
No late fees, no interest, no surprise demands on anything we file for you. Every due date is tracked by people who have done this for 20 years.
Direct partner access
Since 2007, clients speak to the partners who run NK One, not a new compliance executive learning on your account.
Turnover and year-end
Three figures that decide your filings
Turnover sets how often you file and what the annual return includes. We review both against your turnover each year.
- Quarterly filing under QRMP
- ₹5 croreaggregate turnover or less
- Up to this turnover in the current and the preceding year, a GSTIN can file quarterly and pay monthly. Above it, both returns are monthly.
- Annual return, GSTR-9
- 31 Decafter the financial year
- Filed for each GSTIN once every GSTR-1 and GSTR-3B for the year is in. A late return carries a late fee, and a filed one cannot be revised.
- Reconciliation, GSTR-9C
- ₹5 croreaggregate turnover, exceeded
- Above this turnover in a financial year, a self-certified statement reconciling GSTR-9 with the audited financial statements is filed as well.
Common mistakes
Five GST errors that stay on the record
Most GST returns cannot be revised once filed. An error is carried into a later period, or into a notice, so the checking has to happen before the return goes in.
Mistake 01 of 05
Treating GSTR-3B as a draft
A filed GSTR-3B cannot be revised. Any error has to be adjusted in the return for a later period, with interest where tax was paid short.
How we prevent it
GSTR-3B is checked against your books, GSTR-1 and GSTR-2B before it is filed.
Scope of service
What we file for each GSTIN
The same work for every registration you hold, on that registration's own calendar.
- File01
Monthly or quarterly returns
Every period, for every registration.
- GSTR-1, the statement of outward supplies, prepared from your sales invoices
- GSTR-3B, the summary return through which tax is declared and paid
- Quarterly filing under QRMP, where you are eligible and opt in
- Nil returns for periods with no activity
- File02
Input tax credit
Checked before it is claimed.
- Purchase register matched with the auto-drafted GSTR-2B
- Mismatches between your books and GSTR-2B reported before credit is claimed
- Eligible credit claimed in the correct tables of GSTR-3B
- File03
Annual returns
Once a year, for each GSTIN.
- GSTR-9 annual return
- GSTR-9C reconciliation statement, where your turnover requires it
- Annual figures reconciled with GSTR-1, GSTR-3B and your audited accounts
- File04
Coordination
The routine work around the filings.
- Reminders for the sales and purchase data we need each period
- Basic reconciliations and routine GST support
- Filing frequency and annual-return requirements reviewed against your turnover
FAQ
Questions about GST filing
Can't find your answer? Ask us on WhatsApp and we'll reply within 2 working hours.
What is the difference between GSTR-1 and GSTR-3B?
GSTR-1 is the statement of your outward supplies, the invoices you issued in the period. GSTR-3B is the summary return in which you declare your tax liability and input tax credit and pay the tax due. Monthly filers file GSTR-1 by the 11th and GSTR-3B by the 20th of the following month.
Can we file GST returns quarterly?
Yes, under the QRMP scheme, if your aggregate turnover is up to ₹5 crore in the current and preceding financial year. You pay tax for the first two months of each quarter by PMT-06 challan by the 25th of the next month. GSTR-1 for the quarter is due by the 13th, and GSTR-3B by the 22nd or 24th, depending on your state, of the month after the quarter.
When can we move between monthly and quarterly filing?
Only in a set window for each quarter. For April to June, you can opt in or out between 1 February and 30 April; for July to September, between 1 May and 31 July, and so on. The choice carries forward to later quarters until you change it, and a GST practitioner cannot make it for you.
What happens if GSTR-3B is filed late?
A late GSTR-3B carries a late fee, and tax paid after the due date carries interest. The portal computes the interest itself and shows it in Table 5.1 of the next return. A nil return cannot be filed while any interest or late fee is outstanding.
Can a GSTR-3B be corrected after it is filed?
No. A filed GSTR-3B cannot be revised, and any correction goes into the return for a later period. Errors in GSTR-1 can be corrected once through GSTR-1A, as long as GSTR-3B for that period has not been filed.
What is GSTR-2B and why does it matter for input tax credit?
GSTR-2B is a read-only statement of input tax credit, generated on the 14th from what your suppliers reported. You do not file it, but it is the reference for the credit you claim in GSTR-3B. Matching your purchase register against it shows which suppliers have not reported your invoices.
Who has to file GSTR-9 and GSTR-9C?
GSTR-9 is the annual return of every normal taxpayer, filed for each GSTIN by 31 December after the financial year. The government can make it optional below a turnover it notifies. GSTR-9C, a self-certified reconciliation with the audited financial statements, is also needed where aggregate turnover exceeds ₹5 crore.
We have GST registrations in several states. How are the returns filed?
Each GSTIN files its own GSTR-1, GSTR-3B and GSTR-9, even when they share a PAN. Each can choose monthly filing or QRMP separately, so two registrations of one business may run on different calendars. We track every registration on its own dates.
Related
Related services
TDS compliance
Monthly TDS deposits, quarterly TDS returns, and Form 130 and 131 (earlier Form 16 and 16A).
Income tax filing
Income tax returns for every type of entity, including revised and updated returns.
Digital signatures
Class 3 digital signature certificates, as an eMudhra authorised partner.
Enquiry
Talk to a compliance expert
Share your states and headcount, and we will get back to you within 2 working hours.
- Call+91 98457 40938
- WhatsApp+91 98457 40938
- Emailinfo@nkonehrsolutions.com
- Head office, Bengaluru1163, 9th Main, 11th A Cross, Nagapura, Mahalakshmipuram, near Rajajinagar Metro Station, Rajajinagar 1st Block, Bengaluru, Karnataka 560086
