GST returns you file every month or quarter
| Return | What it covers | Due date |
|---|---|---|
| GSTR-1 | Sales invoices, credit and debit notes | 11th of the next month (monthly filers) |
| IFF | B2B invoices for the first two months of a quarter (QRMP filers, optional) | 13th of the next month |
| GSTR-3B | Summary return and tax payment | 20th of the next month (monthly); 24th after the quarter for QRMP filers in UP |
| PMT-06 | Monthly tax payment for QRMP filers | 25th of the next month |
| GSTR-9 / 9C | Annual return and reconciliation statement | 31 December after the year ends |
Businesses with turnover up to ₹5 crore can choose the QRMP scheme: quarterly returns, with tax paid monthly. It cuts filings, but your B2B customers only see their credit once you upload the invoices, so it doesn't suit every business.
Where most GST problems start
- ITC claimed without checking GSTR-2B. Credit not reflected in GSTR-2B, or claimed from suppliers who haven't filed, is the most common reason for a notice. After the Supreme Court's 2026 ruling in Bhandari Scrap Traders, the buyer can lose credit even when the supplier is at fault. Read our note on that ruling.
- GSTR-1 and GSTR-3B not matching. Tax shown in sales but not paid in 3B leads to an automatic mismatch alert.
- E-way bills not matching returns. The department compares them line by line.
- Rule 37A reversals missed. Where a supplier hasn't filed GSTR-3B by 30 September of the next year, the credit has to be reversed by 30 November.
- Year-end surprises in GSTR-9. Differences between books and returns that should have been caught every month.
What we do every month
- Collect sales and purchase data from Tally, Zoho Books or your billing software by the 5th.
- Reconcile purchases with GSTR-2B and act on the Invoice Management System (IMS): accept, reject or keep pending.
- Prepare GSTR-1 and GSTR-3B and send you the draft and the tax payable before the due date.
- File after your approval and share the acknowledgement and a short summary.
- Flag suppliers who aren't filing, so you can hold their GST portion.
What delay costs
- Late fee: ₹50 per day for GSTR-1 and GSTR-3B (₹20 for nil returns), subject to a cap based on turnover.
- Interest at 18% a year on tax paid late.
- Blocked e-way bills and, if returns stay unfiled, suspension or cancellation of registration.
- Time bar: a return can't be filed more than three years after its due date, so long-pending returns can be lost for good.
GST notices
We reply to scrutiny notices (ASMT-10), pre-show-cause intimations (DRC-01A) and show cause notices (DRC-01), and attend hearings. From FY 2024-25, demands fall under the new Section 74A. Our article on GST notices and Section 74A explains the time limits and penalties.
Guides on GST returns
Short notes from our team on the rules, deadlines and the mistakes we see most often.
GST on your Noida flat: what you should pay, and how to get excess GST back
Under-construction flats carry 1% or 5% GST, payments after the completion certificate carry none. The common overcharges, and how to claim excess GST back under UP RERA's July 2026 guidance.
Read note →GSTR-9 and 9C for FY 2025-26: who files what, by 31 December
Turnover thresholds, the September 2025 rate split that makes this year different, and what to reconcile before you open the form.
Read note →Reconciling GSTR-2B when your books and the portal disagree
Why the two figures never match, what IMS changed about claiming credit, and a monthly rhythm that holds up before the 20th.
Read note →You paid the GST, your supplier kept it: ITC after the Supreme Court's Bhandari Scrap Traders ruling
The Supreme Court upheld Section 16(2)(c): ITC can be denied if your supplier doesn't pay the GST. What changed, the Rule 37A deadline of 30 November, and six steps for buyers.
Read note →57th GST Council meeting: arrest removed, and what else changes for your business
Section 69 arrest to go, prosecution only above ₹5 crore, no notice below ₹10,000, ITC on employee insurance, faster refunds and late-fee relief for small businesses. What applies, and when.
Read note →Got a GST notice? ASMT-10, DRC-01A and DRC-01 under the new Section 74A
What each notice means, the usual triggers, Section 74A time limits and penalties from FY 2024-25, and how to reply.
Read note →Frequently asked questions
Do you file GST returns for small businesses and proprietors?
Yes. Most of our GST clients are proprietors, partnership firms and small companies in Noida and Greater Noida. Fees depend on the number of invoices and GSTINs, and are fixed before we start.
Should I choose the QRMP scheme?
It suits businesses with turnover up to ₹5 crore that sell mostly to consumers or have few B2B customers. If your customers need their credit every month, monthly filing is usually better. We'll look at your sales pattern and suggest one.
I have pending GST returns. Can you file them?
Yes, as long as they are within three years of the due date. We work out the late fee and interest, file in order, and get your registration back on track if it was suspended.
Is GSTR-9 compulsory for everyone?
For recent years, businesses with turnover up to ₹2 crore have been exempted from filing GSTR-9, and GSTR-9C applies above ₹5 crore. Check the notification for the year before deciding.
We got a GST notice. What should we do first?
Note the reply date, don't ignore it, and send it to us with the returns for that period. Most scrutiny notices are closed with a reconciliation and a clear reply.
This page is general information, current as of October 2026, and not advice for your specific situation. Laws, forms and due dates change — speak to us before acting on it.