GST Return Filing & Monthly Compliance

5.0 - 28 Google Reviews

GST Return Filing & Monthly Compliance

Accurate, on-time GST return filing with full GSTR-2B reconciliation and ITC optimization — monthly compliance handled by CA Ankush Garg & Associates.

GST return filing is a recurring monthly or quarterly obligation for every GST-registered business in India. Missing a return or filing it incorrectly attracts late fees, interest on unpaid tax, and potential notice from the GST department. With the Income Tax Department increasingly cross-referencing GST data with income tax returns, accurate GST filing has never been more important.

AAA Global LLP provides comprehensive monthly GST compliance — covering all return types, full GSTR-2B reconciliation, ITC optimization, and deadline tracking — so your GST is always clean, current, and compliant.

GST Returns We File

GSTR-1 — Outward supply (sales) return — monthly for turnover above Rs. 5 crore; quarterly under QRMP scheme
GSTR-3B — Monthly summary return with tax payment — every regular GST taxpayer
GSTR-2B reconciliation — Auto-generated ITC statement — we reconcile your purchase register every month
GSTR-9 — Annual GST return — all regular taxpayers with turnover above Rs. 2 crore
GSTR-9C — CA-certified reconciliation statement — turnover above Rs. 5 crore
GSTR-4 — Annual return for composition scheme taxpayers
GSTR-7 — TDS deducted under GST — for notified government deductors
GSTR-8 — TCS collected by e-commerce operators — Amazon, Flipkart, etc.
GSTR-10 — Final return on cancellation of GST registration

ITC Reconciliation — Why It Matters

Input Tax Credit is one of GST’s most powerful features — but claiming ITC incorrectly is one of the most common causes of GST notices and demands. Every month, we:

Reconcile GSTR-2B — with your purchase register — identifying matched, mismatched, and missing invoices
Verify ITC eligibility — ensuring only valid, eligible ITC is claimed (blocked credits under Section 17(5) excluded)
Track reversals — ITC on exempt supplies, personal use, and written-off stock is correctly reversed
Manage carry-forward — excess ITC balances are tracked and utilized to minimize cash tax payments

Important GST Due Dates

GSTR-1 (monthly) — 11th of the following month
GSTR-3B — 20th of the following month (28th for small taxpayers under QRMP)
GSTR-9 (annual) — December 31 of the following financial year
GSTR-9C — December 31 (same as GSTR-9)
GSTR-4 (composition annual) — April 30 of the following financial year
Late filing fee — Rs. 50/day (Rs. 20/day for nil returns) — subject to maximum caps
DSC — (Digital Signature Certificate) — required for companies and LLPs

Frequently Asked Questions

01What is the QRMP scheme and should I opt for it?

The Quarterly Return Monthly Payment (QRMP) scheme allows businesses with turnover up to Rs. 5 crore to file GSTR-1 and GSTR-3B quarterly — but pay tax monthly via challan. This reduces compliance effort without affecting cash flow. We advise whether QRMP is suitable for your business.

02What happens if I miss filing GSTR-3B?

Late filing of GSTR-3B attracts a fee of Rs. 50/day (Rs. 20/day for nil returns). The GST portal also blocks e-way bill generation for taxpayers with overdue returns. Interest at 18% per annum applies on any unpaid tax from the due date.

03 Is GSTR-9 mandatory for all businesses?

GSTR-9 is mandatory for all regular GST taxpayers with aggregate turnover above Rs. 2 crore in a financial year. Below Rs. 2 crore, filing is optional but advisable for a clean compliance record.

5.0 - 28 Google Reviews