Filed on time, and reconciled before filing.
GSTR-1 and GSTR-3B every cycle, GSTR-9 and 9C at year end — with your credit matched against GSTR-2B before the return goes in, not after a notice arrives. Because most GST problems start as a reconciliation nobody did.
QRMP filers have their own dates — see the table below. Verified against the CGST Act and Rules as on 03 Aug 2026, subject to any extension notified.
The filing is the last step, not the only one.
Anyone can upload a return. The work that decides whether it is correct happens before that.
GSTR-1
Outward supplies prepared from your invoice data, with HSN summary, B2B and B2C splits and place-of-supply checked before submission.
GSTR-3B
The return that actually pays the tax — liability computed, credit claimed only where it is available, and the cash position confirmed before you fund it.
2B reconciliation
Your purchase register matched against GSTR-2B line by line. Missing invoices chased with the supplier, not silently claimed and reversed later.
IMS actions
Accept, reject or keep pending on the Invoice Management System — decided against your books rather than clicked through in bulk.
GSTR-9 and 9C
Annual return and, where turnover requires it, the reconciliation statement — tied back to your audited financials.
Notices & defaults
DRC-01A, 01B and 01C intimations, mismatch queries and departmental correspondence — traced to the underlying entry before we reply.
Registration not done yet? Start at GST registration. Want returns bundled with books, payroll and TDS on one monthly fee? See Managed Compliance.
Due dates, by filing type.
| Return | Who files it | Due |
|---|---|---|
| GSTR-1 | Monthly filers | 11th of the following month |
| GSTR-3B | Monthly filers | 20th of the following month |
| IFF | QRMP — optional, first two months of a quarter | 13th |
| PMT-06 | QRMP — tax is still paid monthly | 25th |
| GSTR-1 quarterly | QRMP filers | 13th after the quarter |
| GSTR-3B quarterly | QRMP filers | 22nd or 24th — Maharashtra falls on the 22nd |
| GSTR-7 / GSTR-8 | Deductors and e-commerce operators | 10th |
| CMP-08 | Composition dealers, quarterly | 18th after the quarter |
| GSTR-9 | Regular taxpayers above ₹2 crore turnover | 31 Dec 2026 for FY 2025-26 |
| GSTR-9C | Above ₹5 crore turnover | 31 Dec 2026 for FY 2025-26 |
QRMP is available where turnover is up to ₹5 crore. Verified against the CGST Act and Rules as on 03 Aug 2026 — always confirm before relying on a date, since extensions are notified through the year.
The late fee is the part people know about.
Capped, but per return
₹25 CGST plus ₹25 SGST per day, capped by turnover — ₹2,000 up to ₹1.5 crore, ₹5,000 between ₹1.5 and ₹5 crore, ₹10,000 above that. A nil return is ₹20 a day, capped at ₹500.
Interest on the cash portion
Interest runs at 18% a year under Section 50, computed on the net cash liability rather than the whole tax. Credit wrongly availed and utilised attracts 24%.
Your goods stop moving
Two consecutive GSTR-3B defaults can block e-way bill generation. At that point it is no longer a filing problem — it is a dispatch problem.
The window now closes
From the July 2025 tax period, a return cannot be filed once three years have passed from its due date. After that the period simply cannot be regularised.
They lose credit, and they notice
If your GSTR-1 is not filed, your customers cannot claim the credit on your invoices. That conversation costs more than the late fee.
Late fees can't be paid with credit
Late fee has to come from the electronic cash ledger. Sitting on unused input credit does not help you here.
Figures verified against Section 47, Section 50, Rule 88B and Notification 19/2021 as on 03 Aug 2026. Actual exposure depends on the return, the delay and your turnover slab.
Credit you are entitled to, and credit you are not.
Input tax credit is where GST is won or lost. Claim less than you are entitled to and you have overpaid, quietly, every month. Claim more than GSTR-2B supports and it comes back as a demand with interest at 24% on what was utilised. The only way through is a monthly reconciliation between your purchase register and 2B — chasing the supplier who has not filed, deciding IMS actions against your books, and reversing what genuinely should be reversed. It is unglamorous work, and it is the whole difference between a clean GST position and an expensive one.
Five steps, every cycle.
Data in
Sales and purchase data collected from your books or software — not re-typed from PDFs.
Reconcile
Purchase register matched to GSTR-2B, IMS actions decided, differences listed with what each one needs.
Prepare & confirm
GSTR-1 and GSTR-3B prepared, liability and cash requirement confirmed with you before anything is paid.
File
Returns filed within the due date, with the acknowledgement sent back to you the same day.
Track the exceptions
Suppliers who haven't filed, credits still pending and anything that will need action next month — flagged rather than forgotten.
GST Filing Mistakes That Cost SMEs Lakhs
Registration, invoicing, credit and GSTR-1/3B/9 errors that quietly drain money and trigger notices — with a monthly reconciliation checklist.
What businesses ask us.
I had no sales this month. Do I still file?
Yes. A nil return is still a return. Skipping it attracts a late fee of ₹20 a day, capped at ₹500, and counts as a default for the purposes of e-way bill blocking and registration cancellation.
What is the late fee if I miss a return?
₹50 a day — ₹25 CGST and ₹25 SGST — capped by turnover at ₹2,000, ₹5,000 or ₹10,000. Nil returns are ₹20 a day capped at ₹500. Interest of 18% a year runs separately on the net cash tax liability.
Can I file returns from earlier years?
Only within three years of the original due date. From the July 2025 tax period the portal blocks filing beyond that window, and the period cannot then be regularised at all. If you have old periods open, the time to deal with them is now.
Should I be on QRMP?
QRMP is available up to ₹5 crore turnover and reduces the number of returns, but the tax is still paid monthly through PMT-06 — so it eases the filing load, not the cash flow. Whether it suits you depends on your buyer profile and whether they need monthly credit.
My supplier hasn't filed. What happens to my credit?
It will not appear in your GSTR-2B, and claiming it anyway creates an exposure. The practical answer is to catch it in the monthly reconciliation and chase the supplier while the invoice is still recent — not at year end when nobody remembers the transaction.
Do I need GSTR-9 and 9C?
GSTR-9 applies above ₹2 crore turnover and GSTR-9C above ₹5 crore. Both are due by 31 December following the financial year, and both go much faster when the monthly reconciliations have actually been done.
Around the monthly cycle.
ITC Mismatch Between GSTR-2B and Your Books
Where the difference comes from, and how to close it.
How the Invoice Management System Actually Works
What Accept, Reject and Pending really do to your credit.
GSTR-9 and 9C Mistakes SMEs Keep Making
What year-end reconciliation actually has to tie out.
Related: GST registration · accounting & bookkeeping · tax audit · compliance calendar.
Hand over the filings.
Tell us your turnover, invoice volume and which periods are open. We'll confirm scope within a few hours. Prefer to talk now? WhatsApp or call us directly.
Returns pending?
Send us your GSTIN and which periods are open. We'll tell you what it costs to close them and what a clean monthly cycle looks like from next month.