Lawbridge AssociatesGST Return Filing
Monthly, quarterly and annual GST returns filed accurately and on time — GSTR-1, GSTR-3B, GSTR-9 and CMP-08 — so your Input Tax Credit stays intact and your GSTIN stays in good standing.
What is GST Return Filing?
Every business registered under GST has to report its sales, purchases, output tax and Input Tax Credit (ITC) to the department on a fixed schedule, even in a month with no sales. This periodic report is the GST return. Missing a return, filing it late, or filing it with mismatched figures triggers late fees, interest on unpaid tax, blocked ITC and — if it continues — cancellation of the GSTIN itself.
Who Needs This
- Any business or professional holding a regular GST registration
- Composition scheme dealers (simplified quarterly filing)
- E-commerce sellers and businesses making inter-state supplies
- Businesses with nil sales in a period — a nil return is still mandatory
- Businesses that have recently registered and are filing for the first time
Why It Matters
Return filing is not a one-time compliance step — it is a recurring monthly or quarterly obligation. Consistent, accurate filing keeps your Input Tax Credit flowing, keeps your GST compliance rating healthy for lenders and larger buyers who check it before onboarding a vendor, and avoids the notices and department scrutiny that come with a pattern of delays or mismatches between GSTR-1 and GSTR-3B.
Key Benefits
- Returns filed within statutory due dates — no late fee or interest exposure
- Sales and purchase data reconciled before filing, not after a mismatch notice
- ITC claims checked against GSTR-2B before being taken
- A single point of contact for every return in the cycle, not a different person each month
Returns We Handle
GSTR-1
Monthly or quarterly statement of outward supplies (sales), filed before GSTR-3B.
GSTR-3B
Monthly summary return declaring tax liability and ITC, with payment of net tax due.
CMP-08
Quarterly statement-cum-challan for taxpayers registered under the Composition Scheme.
GSTR-9 / 9C
Annual return and, where applicable, reconciliation statement for the financial year.
Our Scope of Assistance
- Monthly/quarterly reconciliation of sales and purchase registers
- Preparation and filing of GSTR-1, GSTR-3B and CMP-08 as applicable
- ITC reconciliation against GSTR-2B before every filing
- Annual return (GSTR-9) and reconciliation statement (GSTR-9C) where applicable
- Guidance on notices relating to return mismatches or delayed filing
Documents Required
- Sales register / invoices for the period
- Purchase register / purchase invoices
- Credit and debit notes issued or received, if any
- Details of e-way bills and e-invoices, where applicable
- Bank statement for the period
- Previous period’s filed returns (for a new engagement)
Our Process
Share your data
Send sales, purchase and bank records for the filing period.
Reconciliation
We match your records against GSTR-2B and flag mismatches before filing.
Draft return shared
You review the tax liability and ITC figures before we file.
Filing
Return filed on the GST portal within the due date.
Acknowledgement
Filed return copy and acknowledgement shared with you for your records.
Government Fee & Professional Fee
Government fee
Nil for filing itself. Late filing attracts a statutory late fee per day plus interest on any tax paid late — REQUIRES CONFIRMATION for the current per-day rate at the time of your filing.
Professional fee
Varies by return type, transaction volume and filing frequency. Contact us for a quote.
Typical Timeline
GSTR-1 is ordinarily due by the 11th of the following month (monthly filers) or per the quarterly QRMP schedule; GSTR-3B is ordinarily due by the 20th of the following month, subject to any change notified by the department for your state or category. We plan each cycle to have your data reconciled with a few days’ buffer before the due date — indicative only, and confirmed against the current due dates for your registration.
Common Mistakes to Avoid
- Claiming ITC that doesn’t appear in GSTR-2B
- Mismatch between GSTR-1 sales figures and GSTR-3B summary
- Filing nil returns late out of the assumption that “nothing happened this month”
- Not reconciling credit/debit notes before filing
- Missing the annual return and reconciliation statement deadline
Frequently Asked Questions
Do I need to file a return if I had no sales this period?
Yes. A nil return is still mandatory for every period you hold an active GST registration, and it must be filed by the due date to avoid a late fee.
What happens if I miss a due date?
A late fee accrues per day of delay, and interest applies on any tax paid after the due date. Continued non-filing can lead to the GSTIN being flagged or eventually cancelled.
Can I claim ITC on any purchase invoice I have?
Only ITC that is reflected in your GSTR-2B (auto-populated from your suppliers’ filings) can safely be claimed. We reconcile this before every filing.
Do composition dealers file the same returns?
No — composition taxpayers file a simplified quarterly statement-cum-challan (CMP-08) instead of GSTR-1/3B, along with an annual return.
What is GSTR-9C and who needs it?
GSTR-9C is a reconciliation statement between your annual return and audited financial statements, applicable above a turnover threshold notified by the department — REQUIRES CONFIRMATION for whether it applies to your specific turnover in the relevant year.
Can you take over filing mid-year from another consultant?
Yes — we’ll need your GST login access or the previously filed returns and the current period’s sales/purchase data to pick up the cycle without a gap.