What this covers
Monthly and quarterly GST compliance: outward supplies in GSTR-1, the summary return and payment in GSTR-3B, and the e-invoicing and e-way bill obligations that sit alongside them. Most of the real work is reconciliation — what the books show, what GSTR-1 reported, what GSTR-2B allows, and what GSTR-3B claimed.
Statutory basis
Sections 37 and 39 of the Central Goods and Services Tax Act, 2017, read with Rules 59 to 61 of the CGST Rules, 2017. Input tax credit is governed by sections 16 and 17. E-invoicing applies under Rule 48(4) above the notified turnover threshold.
Who it applies to
Every registered person, including one with no supplies in the period, who must still file a nil return. Whether you file monthly or under the QRMP scheme depends on turnover and on the election made for the year.
What we do
- 1Reconcile sales and purchase registers against the books before anything is filed.
- 2Compare GSTR-2B with the purchase register and flag credits that suppliers have not reported, so they can be chased inside the window rather than lost.
- 3Identify credits blocked by section 17(5) and reverse credit where Rule 42 or 43 requires it.
- 4Prepare and file GSTR-1 and GSTR-3B, and compute the cash payable after set-off.
- 5Check e-invoice and e-way bill coverage against outward supplies for the period.
- 6Send you a monthly reconciliation summary showing books, returns and credit in one view.
What you receive
- Returns filed
- GSTR-1 and GSTR-3B with acknowledgement reference numbers.
- Reconciliation
- A monthly statement tying books, GSTR-1, GSTR-2B and GSTR-3B together.
- Credit register
- A running record of credit claimed, deferred and reversed, with reasons.
Documents and information required
Sales register with invoice-level detail and HSN codes · purchase register · debit and credit notes · export invoices and shipping bills · advances received · GST portal credentials or e-filing access · details of reverse-charge purchases · previous period returns and the closing credit balance.
Key dates
GSTR-1 is ordinarily due on the 11th of the following month for monthly filers, and GSTR-3B on the 20th, with different dates under QRMP. Due dates are extended by notification often enough that we track them per return rather than assuming the standard date.