Shweta Saboo & Co.

GST Return Filing

Once registered under GST, businesses are required to file periodic GST returns — monthly, quarterly, or annually — depending on their turnover and registration type.

GST returns include details of sales, purchases, tax collected, tax paid, and input tax credits. Timely and accurate filing helps you remain compliant, avoid penalties, and claim eligible credits.

Our GST Filing Services ensure that all your GST returns are filed accurately, on time, and in full compliance with GST laws — so you can focus on running your business while we handle your tax obligations.

Key Features / Process

Return Type Assessment

Identify applicable GST returns (GSTR-1, GSTR-3B, GSTR-4, GSTR-9, etc.) based on your business type and turnover.

Monthly / Quarterly Return Filing

Timely filing of GSTR-1 (sales), GSTR-3B (summary), and other applicable GST returns to stay compliant.

Reconciliation with GSTR-2B

Match GSTR-2B with purchase registers to reconcile Input Tax Credit (ITC) and avoid mismatches or GST notices.

Input Tax Credit Management

Optimize ITC claims by identifying eligible and ineligible credits and tracking credit utilization within compliance limits.

Nil Return Filing

File NIL GST returns during periods of no activity to avoid penalties and maintain regulatory compliance.

Annual Return Filing

Full support for GSTR-9 and GSTR-9C with book reconciliations, ensuring accurate and timely annual GST compliance.

Composition Scheme Returns

Specialized support for quarterly return filing (GSTR-4, CMP-08) for businesses registered under the composition scheme.

Timely Reminders & Tracker

Automated alerts and compliance dashboard to keep you updated on due dates and return filing statuses.

Notices & Error Resolution

Assistance in resolving GST portal errors, rectifying incorrect filings, and replying to departmental notices.

Information Checklist

To file your GST returns correctly, the following documents and data are required:

Basic Details:

GSTIN and Login Credentials
Nature of Business and Filing Frequency
Period for which return is being filed

Sales Data:

Outward Supply Invoices (B2B and B2C)
Credit/Debit Notes Issued
Export Sales (with LUT/Bond if applicable)

Purchase Data:

Purchase Invoices (B2B)
Reverse Charge Mechanism (RCM) details
Import Purchases (Bill of Entry)

ITC Details:

Input Tax Credit claimed
GSTR-2B Reconciliation Sheet

Tax Payment Details:

GST Paid Challans (if any)
Interest or Late Fee Calculations (if applicable)

For Annual Return (GSTR-9/9C):

Audited Financials (P&L, Balance Sheet)
GSTR-1 and 3B filed during the year
Cash and Credit Ledger Summary

FAQs

What is GST return filing?

GST return filing is the process of reporting business sales, purchases, tax collected, and tax paid to the government under the Goods and Services Tax system.

Which GST returns are mandatory?

Most regular taxpayers must file GSTR-1 (sales return) and GSTR-3B (summary return) either monthly or quarterly. Annual return GSTR-9 is also mandatory for businesses with turnover above ₹2 crore.

What happens if I don’t file my GST return?

Non-filing attracts late fees, interest, and possible suspension or cancellation of GST registration. Penalties may also apply for fraudulent non-reporting.

What is GSTR-1 and when is it due?

GSTR-1 is the monthly or quarterly return for reporting outward supplies (sales). It's due on the 11th of the following month (monthly) or the 13th (quarterly IFF scheme).

What is GSTR-3B?

GSTR-3B is a monthly summary return that includes details of tax liability and ITC. It must be filed by the 20th of the following month (or 22nd/24th based on state for QRMP).

Can I claim ITC without matching GSTR-2B?

No, ITC can only be claimed on invoices that appear in GSTR-2B. Mismatches may lead to ITC reversal and notices from GST authorities.

What is the penalty for late filing of GST returns?

Late filing attracts a late fee of ₹50 per day (₹20 for NIL returns) per return and interest on the outstanding tax amount.

Do I need to file GST returns even if there are no transactions?

Yes, you must file NIL GST returns to remain compliant and avoid penalties, even if you had no business activity in a particular tax period.

What is GSTR-9 and who must file it?

GSTR-9 is the annual return summarizing all monthly/quarterly returns filed during the year. It's mandatory for taxpayers with turnover above ₹2 crore.

Can you help reconcile GSTR-2B and books of accounts?

Yes, we provide complete reconciliation support to match your purchase data with GSTR-2B, ensuring accurate ITC claims and avoiding penalties.