What is GST return filing?
Every GST-registered business must file returns that report its sales, purchases and the tax it owes. Returns must be filed even when there is no business in a period (a nil return). Late returns attract a late fee and interest, and many missed returns can lead to cancellation of your GSTIN.
Who needs it
- Every regular GST-registered business, monthly or under the quarterly QRMP scheme.
- Composition dealers, who file CMP-08 every quarter and GSTR-4 once a year.
- E-commerce sellers on Meesho, Amazon, Flipkart and other platforms.
- Businesses with turnover above ₹2 crore, who also file the annual return GSTR-9.
Documents required
- Sales bills or your sales register for the period (or marketplace GST reports).
- Purchase bills and expense bills with GST.
- Credit notes and debit notes issued or received.
- GST portal login, or access through an OTP to your registered mobile.
How we do it
- Share your sales and purchase data on WhatsApp or email, in any format: Excel, bills or marketplace reports.
- We prepare GSTR-1 and check B2B, B2C, HSN summary and credit notes.
- We match your purchases with GSTR-2B so you only claim input tax credit that is allowed.
- We work out the tax payable and share the challan amount before filing.
- We file GSTR-3B and send you the acknowledgement.
- We remind you of the next due date.
GST return types and due dates
- GSTR-1: details of sales. 11th of the next month, or 13th of the month after the quarter under QRMP.
- GSTR-3B: summary return with tax payment. 20th of the next month, or 22nd or 24th after the quarter under QRMP depending on your state.
- CMP-08: quarterly tax payment for composition dealers. 18th of the month after the quarter.
- GSTR-4: annual return for composition dealers. 30 April after the financial year.
- GSTR-9: annual return. 31 December after the financial year, required above ₹2 crore turnover.
Why choose S Jha Legal Sansar & Associates
- One point of contact on WhatsApp, open all 7 days from 08:00 to 20:00.
- Visit our office at Padma Tower 2, Rajendra Place, New Delhi, or get it done online from anywhere in India.
- We tell you the government fee and our fee before we start, with no hidden charges.
- We remind you of every renewal and due date after the work is done.
Want us to handle your GST return filing? Send your details on WhatsApp and we will tell you the documents, the total cost and the time it will take.
Frequently asked questions
What is the penalty for late GST return filing?
A late fee of ₹50 a day (₹25 CGST and ₹25 SGST), or ₹20 a day for a nil return, up to a maximum limit. Interest at 18% a year is also charged on tax paid late.
Do I need to file GST returns if there are no sales?
Yes. You must file a nil return for every period, otherwise late fees build up and your GSTIN can be cancelled.
What is the difference between GSTR-1 and GSTR-3B?
GSTR-1 lists each sale. GSTR-3B is a summary of sales, purchases and input tax credit, and it is the return with which you pay the tax.
Can I file GSTR-1 for Meesho sales myself?
Yes. Our GSTR-1 JSON Maker turns Meesho GST reports into a JSON file you can upload on the GST portal. Or we can file it for you.
What is the QRMP scheme?
Businesses with turnover up to ₹5 crore can file GSTR-1 and GSTR-3B every quarter instead of every month, while paying tax monthly through a challan.
Online tools
GST Reckoner
Every GST tool in one place: bills, notes, quotations, ledgers, GSTR-1 JSON and GSTR-3B.
GSTR-1 JSON Maker
Make a GSTR-1 JSON from Meesho GST reports or Excel, ready to upload on the GST portal.
GSTR-3B and GSTR-2B Reconciliation
GSTR-3B figures from your GSTR-1 JSON and GSTR-2B, and purchase bills matched with GSTR-2B.
Ledger Maker
Party-wise ledgers, a full ledger and every bill as PDF from one Excel sheet.
Related services
Related guides
GSTR-1 vs GSTR-3B
What each return contains, due dates for monthly and QRMP filers, late fee and how they link.
Input tax credit conditions
The section 16 conditions for ITC, GSTR-2B matching, the 180-day rule, time limit and blocked credits.
Credit note and debit note in GST
When to issue each (section 34), the time limit, the fields and how to report them in GSTR-1.
Official sources
Rules on this page come from these official government sources. Check them for the latest position.
Government fees, limits and due dates on this page were last checked in November 2026 and can change. We confirm the current figures before we start your work.
Last updated: 7 November 2026. Published by S Jha Legal Sansar & Associates. Editorial policy · Disclaimer