GST Return Filing (GSTR-1 & GSTR-3B)
Return filing is the heartbeat of GST compliance — it never stops, and it's required even in months with zero sales. Two returns do most of the work: GSTR-1 (your sales) and GSTR-3B (your summary and tax payment).
Miss a deadline and the costs stack up: daily late fees, 18% interest, buyers who can't claim credit, and — after two missed 3Bs — blocked e-way bills. This is the most common source of GST fatigue.
Key features and requirements
- GSTR-1 (sales): 11th monthly, or 13th of the month after the quarter under QRMP
- GSTR-3B (summary + payment): 20th monthly, or 22nd/24th quarterly under QRMP
- QRMP is available if turnover is up to ₹5 crore; tax is still paid monthly via PMT-06
- Late fee: ₹50/day (₹20 nil) for 3B, ₹200/day for GSTR-1, plus 18% interest
- A three-year bar (from July 2025) permanently locks unfiled returns
How TaxSastra handles this
Every period, we reconcile your data, protect your input tax credit, and file GSTR-1 and GSTR-3B in the right sequence before the due date — so you never chase a deadline.
What’s included
- Monthly / quarterly GSTR-1 and 3B filing
- QRMP management and PMT-06 payments
- GSTR-2B vs books ITC reconciliation
- Nil-return filing
- Backlog clearance
- Due-date tracking across GSTINs