GST Return Filing Services in India | Expert GSTR-1, GSTR-3B, GSTR-9 Filing by DisyTax (2026 Updates)

Missing GST deadlines attracts late fees of ₹100-200 per day (₹50 CGST + ₹50 SGST for GSTR-3B) with maximum caps varying by return type. Interest at 18% per annum is charged on delayed tax payments.

Penalty Waiver Options:

• Nil returns have no late fees (₹20 waiver for NIL filing)
• File within 15 days for reduced penalties
• Request condonation for genuine hardship cases
• Our emergency filing service ensures same-day submission to minimize penalties

Complete checklist for hassle-free GST filing:

• Sales Data: Invoice-wise details with GSTIN, HSN/SAC codes, taxable value
• Purchase Data: Supplier invoices, debit/credit notes, import bills of entry
• Banking: Tax payment challans, bank statements for cash ledger verification
• Previous Returns: Last filed returns, acknowledgments (ARN)
• E-Way Bills: Copies for interstate sales >₹50,000
• Digital Signature: DSC or EVC OTP for authentication

We provide Excel templates and direct ERP integration to simplify data collection.

While GSTN portal allows self-filing, professional assistance from CAs and Tax Lawyers is recommended because:

• Complexity: Multiple return formats (GSTR-1, 3B, 9) with inter-dependencies
• ITC Matching: Manual reconciliation of GSTR-2A/2B is time-consuming and error-prone
• Compliance Risk: Incorrect entries trigger notices, penalties, and audit scrutiny
• Time Investment: Average 8-12 hours per month for proper GST compliance

When to Outsource: Turnover >₹50 lakhs, multiple product lines, interstate supplies, or frequent ITC mismatches. Our ₹999 Basic Plan costs less than hiring an accountant.

Exporters can claim refunds on accumulated ITC through two routes:

1. With Payment of Tax: Pay IGST on exports → claim refund via Form RFD-01A within 2 years
2. Without Payment (LUT): Export under Letter of Undertaking → claim accumulated ITC

Step-by-Step Process:

• File monthly/quarterly GSTR-1 and GSTR-3B regularly
• Ensure shipping bills are reflected in GSTR-2A
• Submit RFD-01A with supporting documents (invoices, shipping bills, BRCs)
• Track application status on GSTN portal
• Refund credited within 60 days for 90% provisional sanctioning

Our refund filing service includes end-to-end documentation and follow-up with department.

GSTR-1 (Outward Supplies): Invoice-level details of all sales (B2B, B2C, exports, debit/credit notes). Due 11th (monthly) or 13th (quarterly).

GSTR-3B (Summary Return): Consolidated summary of sales, purchases, ITC claims, and tax payment. Due 20th (monthly) or 22nd/24th (quarterly).

Key Difference: GSTR-1 shows transaction details; GSTR-3B is your final tax computation and payment return. Data in both must match to avoid mismatches.

Taxpayers with annual turnover below ₹5 Crore can opt for QRMP (Quarterly Return Monthly Payment) scheme:

• Login to GST portal → Services → Returns → Opt-in for Quarterly Return
• Select applicable quarter (option available during first month of quarter)
• Monthly tax payment via PMT-06 (5% of turnover or actual liability)
• Quarterly GSTR-1 (13th) and GSTR-3B (22nd/24th) filing

Auto-Reversion: If turnover exceeds ₹5 Cr in any quarter, mandatory monthly filing from next quarter. We provide turnover monitoring alerts to prevent compliance gaps.

Input Tax Credit allows businesses to reduce their output GST liability by claiming credit of GST paid on purchases and expenses.

ITC Claiming Conditions:

• You must possess a valid tax invoice from supplier
• Goods/services must be received
• Supplier must have filed their GSTR-1 and your purchase should reflect in GSTR-2A/2B
• You must have filed your GST returns
• Tax charged must have been paid to the government by supplier

Blocked Credits: ITC is not available on motor vehicles (except for specific purposes), food/beverages, membership of clubs, and personal consumption items. Our team helps identify and maximize eligible ITC claims.

If your supplier fails to file GSTR-1, your purchases won't reflect in GSTR-2A/2B, preventing you from claiming ITC.

Actions You Can Take:

• Contact supplier immediately and request them to file returns
• Use GSTR-1A to add missing invoices (supplier must accept)
• Report discrepancy through GST portal's grievance mechanism
• If ITC is high-value, send legal notice to supplier
• Reverse ITC temporarily in GSTR-3B and reclaim when supplier files

DisyTax's automated system tracks supplier compliance and sends alerts before ITC deadlines expire.

Nil GST return is filed when there are no sales, purchases, or tax liability during a tax period.

Nil Return Filing Process:

• Login to GST Portal with credentials
• Go to Services → Returns → Select tax period
• Click on 'Prepare Online' for GSTR-3B
• All sections will show zero values
• Verify details and submit with DSC/EVC
• File within due date to avoid ₹20/day late fee

Important: Even with no business activity, nil returns are mandatory to maintain active GST registration status. Our automated reminders ensure you never miss nil return deadlines.

As per current GST law, there is NO provision to revise GSTR-1 or GSTR-3B after filing. However, corrections can be made in subsequent returns.

How to Correct Errors:

• GSTR-1 Errors: Amend invoices in Table 9A/9B/9C of next month's GSTR-1
• GSTR-3B Errors: Adjust figures in subsequent month's return
• ITC Errors: Add/reduce ITC in next return with proper documentation
• Tax Payment Errors: Pay differential tax with interest in next return

Annual Return (GSTR-9): This provides opportunity to reconcile entire year's data and make necessary adjustments. Our CAs and Tax Lawyers ensure error-free filing to avoid need for corrections.

Composition Scheme is a simplified tax scheme for small taxpayers with reduced compliance burden and lower tax rates.

Eligibility Criteria:

• Annual turnover up to ₹1.5 Crore (₹75 lakhs for special category states)
• Not engaged in inter-state supply of goods
• Not an e-commerce operator or supplier through e-commerce
• Not supplying non-taxable goods (alcoholic liquor, petroleum products)
• Not a casual taxable person or non-resident taxable person

Tax Rates: 1% for manufacturers/traders, 6% for restaurants, 0.5% for other suppliers. File quarterly CMP-08 return with annual GSTR-4.

Limitation: Cannot charge GST on invoices and cannot claim Input Tax Credit.

We implement bank-grade security measures to protect your sensitive financial data:

• 256-bit SSL Encryption: All data transmission encrypted with military-grade security
• Secure Cloud Storage: ISO 27001 certified data centers with redundant backups
• Role-Based Access: Only authorized CAs and Tax Lawyers can access your data
• Two-Factor Authentication: Mandatory 2FA for all user accounts
• Regular Security Audits: Third-party penetration testing every quarter
• GDPR Compliant: Your data is never shared with third parties without consent
• Audit Trail: Complete log of all activities and file access for transparency

We sign strict Non-Disclosure Agreements (NDAs) with all clients and maintain complete confidentiality as per professional standards.