GST Return Filing — GSTR-1, GSTR-3B, IFF & QRMP
Every GST-registered business reports its sales in GSTR-1 and pays tax through GSTR-3B, monthly or under the quarterly QRMP scheme. Monthly filers have GSTR-1 due on the 11th and GSTR-3B on the 20th. We prepare both from your books, match purchase credit against GSTR-2B and file on the GST portal before the due date.
What it is
A GST return is the statement you file on the GST portal to tell the department what you sold, what tax you owe and how much input tax credit you are using. Two returns do most of the work. GSTR-1 lists your outward supplies invoice by invoice for business buyers. GSTR-3B is the summary return through which you actually pay the tax.
GSTR-1 is filed under Section 37 of the CGST Act, 2017 and Rule 59 of the CGST Rules. GSTR-3B is filed under Section 39 and Rule 61. Once the year closes, the figures roll into the GSTR-9 annual return. Small taxpayers can opt for the Quarterly Return Monthly Payment (QRMP) scheme, which uses the Invoice Furnishing Facility (IFF) and Form GST PMT-06 in the first two months of each quarter.
Who it applies to
You hold a regular GSTIN
Every business holding a normal GSTIN files GSTR-1 and GSTR-3B for every tax period, including months with no sales. A quiet month still needs a nil GST return.
Your turnover is up to ₹5 crore
If aggregate turnover is up to ₹5 crore in the current and preceding financial year, you can opt for QRMP: quarterly returns, monthly tax payments, and optional monthly upload of B2B invoices through IFF.
You sell to registered businesses
Your buyers see your invoices in their GSTR-2B only after you report them. If your GSTR-1 is late or wrong, their credit is held up.
Why it matters
Claim only the credit that matches
You can claim input tax credit only on invoices your suppliers have reported. Picture a Faridabad fabrication unit buying steel from a dealer who files GSTR-1 three months late: the credit sits out of reach until he does. A monthly check of purchases against GSTR-2B shows what you can claim and what you cannot.
Get GSTR-1 right, because GSTR-3B copies it
From the July 2025 tax period, the outward-supply values in Table 3 of GSTR-3B auto-fill from GSTR-1, GSTR-1A or IFF and cannot be edited. Errors must be fixed through GSTR-1A before GSTR-3B is filed.
File before the three-year bar
A return cannot be filed after three years from its due date. The portal started enforcing this on 1 August 2025. Here is the catch: a trader who ignored a few 2022 returns can no longer file them at all.
Documents required
Sales data
- Sales register or invoice-wise export from your accounting software
- Credit notes and debit notes issued
- E-invoice and e-way bill reports, where applicable
- Advance receipts and export invoices with shipping bill details
Purchase data
- Purchase register with supplier GSTINs
- Import bills of entry
- Expenses on which tax is payable under reverse charge
Portal and payment
- GST portal login or EVC access for the authorised signatory
- Bank details for the tax challan (PMT-06)
- Any notice or mismatch message received on the portal
How it works
Send the month’s registers by the 5th
You share the sales and purchase registers by the 5th, or we take them from the books we keep for you under our online bookkeeping service. We check GSTINs, HSN codes and place of supply.
Upload sales in GSTR-1 or IFF
We upload B2B invoices, B2C summaries, credit notes and exports, and file GSTR-1 by the 11th, or IFF and quarterly GSTR-1 by the 13th under QRMP.
Match purchases with GSTR-2B
We match your purchase register with GSTR-2B and the Invoice Management System, flag suppliers who have not reported and work out the credit you can claim.
Pay the tax and file GSTR-3B
We work out the net tax and send you the challan amount. Once you pay, GSTR-3B goes in the same day. QRMP filers pay through PMT-06 by the 25th in the first two months of the quarter.
Monthly filing vs QRMP at a glance
| Item | Monthly filer | QRMP filer (Haryana) |
|---|---|---|
| Who can choose | Anyone | Aggregate turnover up to ₹5 crore |
| Sales details | GSTR-1 by the 11th of next month | Optional IFF from 1st to 13th for months 1 and 2 (up to ₹50 lakh a month); GSTR-1 by the 13th after the quarter |
| Tax payment | With GSTR-3B by the 20th | PMT-06 by the 25th for months 1 and 2; balance with GSTR-3B |
| GSTR-3B | Monthly, by the 20th | Quarterly, by the 24th after the quarter |
| Switching | Opt in or out from the 1st of the second month of the preceding quarter to the last day of the first month of the quarter | |
Timelines
GSTR-1
Monthly by the 11th of the next month. Quarterly by the 13th of the month after the quarter. IFF from the 1st to the 13th.
GSTR-3B
Monthly by the 20th. Quarterly by the 22nd or 24th depending on the state; Haryana and Delhi fall in the 24th group.
PMT-06
QRMP filers pay by the 25th for each of the first two months, by the fixed-sum method (35% of last quarter’s cash tax) or self-assessment.
What happens if you file late
A late fee that runs daily
₹50 a day (₹25 CGST + ₹25 SGST) for GSTR-1 and GSTR-3B, and ₹20 a day for nil returns. Since June 2021 the fee is capped at ₹500 for nil returns and ₹2,000, ₹5,000 or ₹10,000 by turnover slab.
Interest on unpaid tax
Section 50 charges interest at 18% a year on tax paid after the due date, counted on the portion paid in cash. Credit wrongly claimed and used also attracts interest.
Blocked filings and a cancelled GSTIN
In practice, one missed month snowballs. Rule 59(6) blocks GSTR-1 until the previous GSTR-3B is filed. Keep missing returns and the officer can cancel the GSTIN.
Frequently asked questions
What are the due dates for GSTR-1 and GSTR-3B?
Monthly filers submit GSTR-1 by the 11th and GSTR-3B by the 20th of the following month. Under QRMP, GSTR-1 is due by the 13th after the quarter and GSTR-3B by the 22nd or 24th, depending on the state. Businesses in Haryana and Delhi fall in the 24th group. Tax for the first two months of a quarter is paid through PMT-06 by the 25th. We send you a reminder a few days before each date.
Should I choose the QRMP scheme?
QRMP suits you if turnover is up to ₹5 crore and most of your buyers are consumers or small shops. You file four GSTR-3B returns a year instead of twelve, but you still pay tax every month through PMT-06. If large B2B buyers want their credit monthly, you can upload their invoices through IFF. We review your customer mix before recommending a switch, and the opt-in window is fixed each quarter.
What is the late fee for GST returns?
The late fee is ₹50 a day for GSTR-1 and GSTR-3B, split ₹25 CGST and ₹25 SGST, and ₹20 a day for nil returns. Notifications 19/2021 and 20/2021 capped it at ₹500 for nil returns, ₹2,000 for turnover up to ₹1.5 crore, ₹5,000 up to ₹5 crore and ₹10,000 above that. Interest on late tax is separate. The fee keeps running until you file, so a late return should go in as soon as possible.
Do I need to file returns if there were no sales?
Yes, a registered business must file GSTR-1 and GSTR-3B for every period, even with no sales or purchases. A nil return is quick to file, and a missed one attracts ₹20 a day late fee, capped at ₹500. Continued non-filing can also lead the officer to cancel the registration. If the business has truly stopped, apply for cancellation instead of filing nil returns for years. We handle both routes.
Can I edit GSTR-3B after GSTR-1 is filed?
Not for outward supplies. From the July 2025 tax period, Table 3 of GSTR-3B auto-fills from GSTR-1, GSTR-1A or IFF and is locked. If an invoice was missed or reported wrongly, file GSTR-1A for that month before you file GSTR-3B, and the corrected figures flow through. Input tax credit tables can still be adjusted. We review GSTR-1 before filing to catch errors at that stage.
Can I file a GST return that is more than three years old?
No. Under amendments made by the Finance Act, 2023 and notified through Notification 28/2023–Central Tax, a return cannot be filed after three years from its due date. The portal began enforcing this from 1 August 2025. If you have old pending returns, file the ones still within three years without delay. We can check your filing history on the portal and list what can still be filed.
What is IFF and is it compulsory?
IFF, the Invoice Furnishing Facility, is an optional monthly upload for QRMP filers. Under Rule 59(2), you can report B2B invoices of up to ₹50 lakh a month for the first two months of the quarter, between the 1st and 13th of the next month. Your buyers then get credit monthly instead of waiting for the quarterly GSTR-1. If you skip IFF, those invoices simply go in the quarterly return.
Why is my input tax credit lower than my purchase bills show?
You can claim credit only on invoices your suppliers have reported in their GSTR-1 and that appear in your GSTR-2B. If a supplier files late or uses a wrong GSTIN, the credit will not show. We reconcile every month, list the missing invoices by supplier and help you follow up. Claiming credit that is not in GSTR-2B can bring a notice with interest on top.
Do I need to file an annual return as well?
Yes, if your turnover requires it. GSTR-9 is due by 31 December after the financial year, and businesses above ₹5 crore also file the self-certified reconciliation in GSTR-9C. Clean monthly filings make the annual return straightforward. We prepare the annual return from the same monthly data, so the numbers already agree.
What it costs
Our fee plus the government fee that applies to your case, quoted before you commit. Tell us the situation and we will price it exactly.
There is no government fee for filing GST returns on time. Late fees run at ₹50 a day (₹20 a day for nil returns), within the caps listed above.
Ready to begin?
Share last month’s sales and purchase registers and we will file this month’s GSTR-1 and GSTR-3B on time.