GST Return Filing
In short
A regular GST-registered business files GSTR-1 (outward supplies) and GSTR-3B (summary return with tax payment) every month, or quarterly under the QRMP scheme if turnover is up to ₹5 crore, plus an annual return in GSTR-9. Input tax credit should be reconciled with GSTR-2B before filing GSTR-3B.
Overview
Returns must be filed even for months with no activity. Late filing attracts late fees and interest and can lead to suspension of registration, while errors in GSTR-1 directly affect your customers' input tax credit.
We prepare returns from your sales and purchase data, reconcile input tax credit with GSTR-2B and your books, and file on time every period.
Key requirements
- An active GST registration
- Sales and purchase records for the period
Documents required
- Sales invoices and credit or debit notes
- Purchase invoices and expense bills
- GST portal access or authorisation
We share an exact checklist for your case before you start, since requirements vary with the structure and the people involved.
Process
Data
We collect sales and purchase data for the period.
Reconcile
Input tax credit is matched with GSTR-2B.
File
GSTR-1 and GSTR-3B are prepared, reviewed and filed.
Annual
GSTR-9 and, where applicable, GSTR-9C are prepared after the year ends.
What KNAP Advisory handles
- GSTR-1 and GSTR-3B filing
- QRMP and PMT-06 for eligible taxpayers
- Input tax credit reconciliation
- Annual return GSTR-9 and reconciliation statement GSTR-9C
- Responses to GST notices
Frequently asked questions
Do I need to file GST returns if there were no sales?
Yes. Nil returns must be filed for every period while the registration is active.
What is the QRMP scheme?
Taxpayers with aggregate turnover up to ₹5 crore can file GSTR-1 and GSTR-3B quarterly while paying tax monthly, which reduces the filing burden.