What GST return filing involves
Getting a GSTIN is the easy part. The real work starts every month: reporting every sale correctly, claiming only the input tax credit (ITC) that the law allows, paying tax on time and keeping your books in line with what the GST portal shows. Most notices that businesses in Gurugram receive come from small monthly gaps that nobody checked.
Our service covers the full monthly cycle, not just pressing the file button. We collect your sales and purchase data, check it, reconcile it with GSTR-2B, prepare the returns, share the tax payable with you and file only after your approval.
Which GST returns you file
| Return | What it contains | Who files | Due date (normal) |
|---|---|---|---|
| GSTR-1 | Invoice-wise outward supplies | All regular taxpayers | 11th of next month (monthly) |
| IFF | B2B invoices for month 1 and 2 of a quarter | QRMP taxpayers, optional | 13th of next month |
| GSTR-1 (quarterly) | All outward supplies for the quarter | QRMP taxpayers | 13th after the quarter |
| GSTR-3B | Summary of sales, ITC and tax paid | All regular taxpayers | 20th (monthly); 22nd or 24th (QRMP) |
| PMT-06 | Monthly tax payment | QRMP taxpayers, month 1 and 2 | 25th of next month |
| GSTR-9 | Annual return | Turnover above Rs 2 crore | 31 December after the year |
| GSTR-9C | Reconciliation statement | Turnover above Rs 5 crore | With GSTR-9 |
Dates can be extended by government notification. We track every extension and tell you if anything changes.
Monthly or quarterly: is QRMP right for you?
Businesses with aggregate turnover up to Rs 5 crore can opt for the Quarterly Return Monthly Payment (QRMP) scheme. You file GSTR-1 and GSTR-3B once a quarter, but still pay tax every month.
| Point | Monthly filing | QRMP |
|---|---|---|
| Returns per year | 24 (12 GSTR-1, 12 GSTR-3B) | 8, plus monthly payments |
| B2B buyers get ITC | Every month | Only if you upload invoices in IFF |
| Suits | Businesses selling mostly to registered buyers, marketplace sellers | Small traders and service providers with mostly B2C sales |
| Tax payment | Monthly with GSTR-3B | Monthly through PMT-06 |
If your buyers are registered businesses, quarterly filing can delay their credit, and they may hold back your payment. We look at your customer mix before suggesting a scheme.
ITC reconciliation with GSTR-2B
Input tax credit is where most money is lost or wrongly claimed. Under Section 16, credit is available only when all the conditions are met:
- You hold a valid tax invoice or debit note.
- The supplier has reported the invoice in their GSTR-1 and it appears in your GSTR-2B (Section 16(2)(aa), read with Rule 36(4)).
- You have received the goods or services.
- The supplier has actually paid the tax to the government.
- You pay the supplier within 180 days of the invoice date, failing which the credit must be reversed until payment.
- The credit is claimed before 30 November following the end of the financial year, or the date of filing the annual return, whichever is earlier (Section 16(4)).
Every month we match your purchase register with GSTR-2B invoice by invoice. You receive a short report of bills that are in your books but not in GSTR-2B, bills in GSTR-2B that are not in your books, and blocked credits under Section 17(5). We also use the Invoice Management System (IMS) on the portal to accept, reject or keep pending supplier invoices before GSTR-2B is finalised.
Late fees, interest and the three-year bar
| Delay | Consequence |
|---|---|
| Late GSTR-1 or GSTR-3B (nil) | Rs 20 per day, capped at Rs 500 per return |
| Late GSTR-1 or GSTR-3B (others) | Rs 50 per day, capped at Rs 2,000 to Rs 10,000 by turnover |
| Tax paid late | Interest at 18% per annum on the tax paid in cash |
| ITC wrongly availed and used | Interest at 24% per annum, plus possible demand |
| Returns pending for six months or more | Officer may start cancellation of registration |
| Return not filed within three years of its due date | The portal no longer accepts it |
Two recent portal changes make accuracy more important. The outward supply figures in GSTR-3B now come locked from GSTR-1 and GSTR-1A, so a sales mistake has to be fixed in GSTR-1A before GSTR-3B is filed. And old returns cannot be filed after three years, so any pending return must be cleared now.
E-invoicing basics
E-invoicing is compulsory for B2B invoices, credit notes and export invoices when your aggregate turnover has exceeded Rs 5 crore in any financial year from 2017-18 onwards. The invoice must be reported to the Invoice Registration Portal (IRP) to get an IRN and QR code. Where aggregate turnover is Rs 10 crore or more, invoices must be reported within 30 days of the invoice date, or the IRP will not accept them.
Your e-invoices then flow into GSTR-1 automatically, which we review before filing. For full set-up and e-way bill work, see our e-invoice and e-way bill service.
Our monthly process
- Data by the 5th. You send sales and purchase bills, or your Tally or Busy export, on WhatsApp or email.
- Checks. We review GSTIN, place of supply, HSN, tax rates and credit notes, and flag anything unusual.
- GSTR-1 filing. Outward supplies are filed by the due date so your buyers get their credit on time.
- GSTR-2B reconciliation. Purchases are matched and the eligible ITC is worked out.
- Draft GSTR-3B. You receive the tax payable, ITC claimed and cash to be paid, with a payment challan.
- Filing and records. GSTR-3B is filed after payment and the acknowledgement is sent to you, with a monthly working file.
Packages and pricing
| Package | Suitable for | Fee per month |
|---|---|---|
| Nil | No sales and no purchases | Rs 599 |
| Standard | Up to 50 invoices a month | Rs 1,499 |
| Growth | Up to 300 invoices a month | Rs 2,999 |
Higher volumes, multiple GSTINs and marketplace sellers are quoted separately. See the full details on our pricing page. If your books are not maintained regularly, our book-keeping service can run alongside.
Common mistakes we fix for new clients
- ITC claimed on the purchase register without checking GSTR-2B, leading to DRC-01C intimations.
- GSTR-1 and GSTR-3B sales not matching, leading to DRC-01B intimations.
- Credit notes issued but not reported, so tax is paid twice.
- Wrong place of supply on inter-state sales, so tax goes to the wrong state.
- Blocked credits, such as motor vehicles or food, claimed in full.
If you have already received a notice for any of these, our GST notice reply service can help.
Why Gurugram businesses work with KSV
- Checks before filing. Every return is reconciled before it is filed, not after a notice arrives.
- Approval on WhatsApp. You see the figures and tax payable before anything is submitted.
- Tally and Busy familiarity. We work directly from your accounting data and can import entries where needed.
- One team. The same people handle your returns, notices and income tax, so nothing gets lost between consultants.
We file returns for businesses across Gurugram, from Udyog Vihar and Sohna Road to Manesar, and for clients in Delhi, Haryana, Uttar Pradesh, Rajasthan and Chhattisgarh. Contact us to move your filings to KSV.
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 following month. Under QRMP, the quarterly GSTR-1 is due by the 13th and the quarterly GSTR-3B by the 22nd or 24th of the month after the quarter, depending on the state. For Haryana, Delhi, Uttar Pradesh and Rajasthan it is the 24th, and for Chhattisgarh the 22nd. Dates can be extended by notification, and we track every extension for you.
Do I need to file a return if there were no sales?
Yes. A registered person must file GSTR-1 and GSTR-3B even for a month with no sales or purchases. A nil return can be filed quickly, but missing it attracts late fee and, if returns stay pending, can lead to cancellation of registration.
What is the late fee for filing GSTR-3B late?
For a nil return, the late fee is Rs 20 per day (Rs 10 CGST plus Rs 10 SGST), capped at Rs 500 per return. For other returns, it is Rs 50 per day, capped at Rs 2,000, Rs 5,000 or Rs 10,000 depending on your aggregate turnover in the previous year. Interest at 18% per annum is also payable on tax paid late in cash.
Can I claim ITC on a bill that is not in my GSTR-2B?
Generally no. Under Section 16(2)(aa) and Rule 36(4), credit can be claimed only on invoices that the supplier has reported and that appear in your GSTR-2B. We give you a list of such missing bills every month so that you can follow up with the supplier.
Is GSTR-9 compulsory for every business?
No. From FY 2024-25, registered persons with aggregate turnover up to Rs 2 crore are exempt from filing GSTR-9. Above Rs 5 crore, the reconciliation statement GSTR-9C must also be filed. The annual return for a financial year is due by 31 December of the following year unless extended.
Can a mistake in GSTR-1 be corrected?
Yes. A mistake can be corrected in GSTR-1A for the same tax period before filing GSTR-3B, or in the GSTR-1 of a later month within the time allowed by law. Since the outward supply figures in GSTR-3B are now locked to GSTR-1 and GSTR-1A, corrections must be made before GSTR-3B is filed.
Is there a time limit for filing old pending returns?
Yes. The portal no longer accepts GSTR-1, GSTR-3B, GSTR-9 and some other returns after three years from their due date. If you have pending returns from older periods, they should be filed now before that window closes.
Kya aap har mahine reminder bhejte ho?
Haan. Every month we send a WhatsApp reminder with the list of data we need, then share the draft figures, tax payable and the filed acknowledgement. You approve before we file.
What does the monthly package cost?
Our packages start at Rs 599 a month for nil returns, Rs 1,499 a month for a standard business with up to 50 invoices, and Rs 2,999 a month for growing businesses with up to 300 invoices. Full details are on our pricing page.