GST Return Filing by Accountant
Periodic GSTR-1 and GSTR-3B return preparation and filing handled by an accountant for registered businesses.
What's covered
- Every registered business must report its outward supplies and pay tax through periodic GST returns, principally GSTR-1 for sales and GSTR-3B for the summary and payment.
- Specialised returns apply to specific taxpayers — GSTR-4 and CMP-08 for composition dealers, GSTR-5 and GSTR-5A for non-residents, GSTR-6 for input service distributors, GSTR-7 for TDS deductors, GSTR-8 for e-commerce operators, and the annual GSTR-9 and GSTR-9C.
- Late filing carries a late fee of ₹50 per day (₹20 per day for a nil return), capped at ₹5,000, together with interest at 18 percent per annum on any tax paid late.
- We track each client's due dates, reconcile the books with the portal, and file accurately to avoid mismatches, blocked credit and avoidable late fees.
How we work
- 01
Collect and reconcile data
We gather sales and purchase records, reconcile input tax credit against the auto-drafted GSTR-2B, and resolve any mismatches before the return is prepared.
- 02
Prepare and file GSTR-1
Outward supplies are reported in GSTR-1 — due on the 11th for monthly filers and the 13th of the month following the quarter under the QRMP scheme.
- 03
File GSTR-3B and pay tax
The summary return GSTR-3B is filed and the net tax paid — due on the 20th for monthly filers and the 22nd or 24th for QRMP filers depending on the state.
Documents required
- GSTIN and portal login credentials
- Sales invoices and credit/debit notes for the period
- Purchase invoices for claiming input tax credit
- Records of any advances, exports or reverse-charge transactions
- Previous period's returns for carry-forward balances
Applicable laws & forms
- Central Goods and Services Tax Act 2017 §37 — furnishing details of outward supplies (GSTR-1)
- Central Goods and Services Tax Act 2017 §39 — furnishing of returns (GSTR-3B)
- Central Goods and Services Tax Act 2017 §47 — late fee for delayed filing
- Central Goods and Services Tax Act 2017 §50 — interest at 18 percent per annum on delayed tax
Frequently asked questions
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Government fees
- Statutory / government fee (indicative)
- ₹0
Indicative government fee · last verified 2026-06-07. Our professional charges are shared on consultation.