Who this service is for
Every business with an active GSTIN is required to file returns — regardless of whether any transactions occurred in that period. Under Section 39 of the CGST Act 2017, GSTR-3B is a mandatory monthly summary return. GSTR-1, which reports your outward supply invoices, is due by the 11th of each following month (or quarterly if you are under the QRMP scheme with turnover below ₹5 crore).
Nil returns must also be filed on time. The late fee for a nil GSTR-3B is ₹20 per day (₹10 CGST + ₹10 SGST), capped at ₹500. For non-nil returns the late fee is ₹50 per day, capped at ₹10,000 — per return, per GSTIN. If you have multiple GSTINs across states, the exposure multiplies.
This service is structured for:
- Proprietors, partnerships, and private limited companies with 1–5 GSTINs
- E-commerce sellers filing across multiple states
- Businesses that want monthly reconciliation, not just filing
- Clients who have previously had ITC mismatches or notices under Section 61 (scrutiny of returns)
What we handle every month
- GSTR-1 (outward supplies) — due 11th of each month
We compile your sales invoices, debit/credit notes, and export invoices, then file GSTR-1 accurately. Every B2B invoice is matched to the correct GSTIN to ensure your buyers can claim ITC without issues.
- GSTR-3B (monthly summary return) — due 20th of each month
We prepare the net tax liability computation, reconcile ITC from GSTR-2B, and file GSTR-3B. We flag ITC mismatches before filing — not after a demand notice.
- ITC reconciliation (monthly)
We reconcile your GSTR-2B against your purchase register. Any ITC eligible under Section 16 but blocked under Section 17(5) is identified and excluded — protecting you from demand notices.
- GSTR-9 annual return — due December 31
The annual reconciliation return consolidates all 12 monthly returns. We file GSTR-9 with a detailed year-on-year comparison so you know exactly where the year-end figures came from.
- DSC and portal access management
We maintain your GSTN portal credentials securely and renew your Digital Signature Certificate before it expires — avoiding filing delays caused by expired DSCs.
- Late fee and interest alert
If a payment or filing falls behind schedule, we immediately quantify the late fee under Section 47 and interest under Section 50 so there are no billing surprises.
How monthly GST filing works
By the 5th
You share your sales and purchase data
We send a structured data request — a simple Excel template or your accounting software export. Most clients share data in under 20 minutes once the first month is set up.
By the 8th
We reconcile and draft the returns
We cross-check your sales against your purchase register, reconcile GSTR-2B, flag any ITC discrepancies, and prepare draft GSTR-1 and GSTR-3B for your review.
By the 10th
You approve (or standing approval)
Most clients set up a standing approval for routine months. For months with anomalies, we flag them and wait for confirmation before filing.
By 11th / 20th
Returns filed, confirmation sent
GSTR-1 filed by the 11th, GSTR-3B by the 20th. You receive an ARN confirmation and a one-page monthly summary — tax paid, ITC claimed, liability for next month.
What monthly GST filing costs
GST Return Filing
from ₹999
per month, per GSTIN
- GSTR-1 and GSTR-3B monthly filing
- ITC reconciliation with GSTR-2B
- GSTR-9 annual return
- DSC management
Add-on: GSTR-9C reconciliation statement (turnover above ₹5 crore) — from ₹3,999/year
Pricing assumes standard monthly filing. High-volume businesses (500+ invoices/month), multi-GSTIN filings, or e-commerce TCS accounts are quoted separately. Book a free scoping call.
What clients ask about GST return filing
What happens if I miss the GSTR-3B due date?
Under Section 47 of the CGST Act, a late fee of ₹50 per day (₹20 per day for nil returns) applies until the return is filed, capped at ₹10,000 per return. Additionally, if the tax due is not paid on time, interest at 18% per annum applies under Section 50 from the due date until the date of payment. A one-month delay on ₹50,000 of tax liability costs approximately ₹750 in interest alone — plus the late fee.
What is ITC and why does reconciliation matter?
Input Tax Credit (ITC) under Section 16 of the CGST Act allows you to offset the GST paid on your business purchases against your GST liability on sales. However, ITC can only be claimed if it appears in your GSTR-2B. If your supplier files late or incorrectly, your ITC disappears from GSTR-2B — and you must either follow up with the supplier or pay the tax out of pocket. Monthly reconciliation catches these gaps before they compound.
Can I file returns myself on the GSTN portal?
The portal is accessible to all GSTIN holders. However, accurate ITC reconciliation requires cross-referencing GSTR-2B, your purchase register, and your supplier's filing history. Common self-filing errors include claiming ITC on blocked categories under Section 17(5), misclassifying RCM transactions, and failing to reverse ITC when payment to a supplier exceeds 180 days (Rule 37). Each error is a potential notice.
What is the QRMP scheme?
The Quarterly Return Monthly Payment scheme (Notification 84/2020-CT) allows businesses with turnover up to ₹5 crore to file GSTR-1 and GSTR-3B quarterly instead of monthly. However, tax must still be paid monthly via challan. The scheme reduces compliance frequency but does not reduce the ITC reconciliation obligation.
What is GSTR-9 and do I have to file it?
GSTR-9 is the annual return under Section 44 of the CGST Act, summarising all 12 monthly returns for a financial year. It is mandatory for all regular taxpayers with turnover above ₹2 crore; taxpayers below this threshold should confirm the current year notification. GSTR-9 is due by December 31 following the financial year.
What happens if my GSTIN gets suspended?
Under Rule 21 of the CGST Rules, a GSTIN may be suspended if returns are not filed for two consecutive tax periods. During suspension, you cannot collect GST on invoices or claim ITC. Reinstatement requires filing all pending returns, paying all dues, and submitting a response to the GST officer. Suspension is avoidable entirely if returns are filed on time.
We had accumulated ₹38,000 in late fees across six months of missed GSTR-3B filings. Auranity filed everything, negotiated the late fee waiver application, and set up a standing-approval process so it never happens again. First month was free.
Our previous CA was filing GSTR-3B without ITC reconciliation — we were overpaying by ₹12,000 every month. Auranity caught it in the first month review and recovered ₹86,000 in excess tax paid over the prior seven months.