GST Return Filing in Chennai

Most GST problems we are asked to fix are not filing failures. They are reconciliation failures — input tax credit claimed in GSTR-3B that never appears in GSTR-2B, mismatches between GSTR-1 and 3B that surface a year later as a notice. We reconcile before filing, every cycle.

Returns we file

Return	What it covers	Who files it
GSTR-1	Outward supplies (sales) invoice-wise	All regular taxpayers — monthly, or quarterly under QRMP
GSTR-3B	Summary return with tax payment	All regular taxpayers
IFF	Invoice Furnishing Facility for the first two months of a quarter	QRMP taxpayers with B2B customers who need monthly credit
CMP-08	Quarterly statement and payment	Composition scheme taxpayers
GSTR-9	Annual return	Regular taxpayers above the prescribed turnover
GSTR-9C	Reconciliation statement	Taxpayers above the prescribed turnover limit

The QRMP question

Taxpayers with turnover up to ₹5 crore can opt into the Quarterly Return Monthly Payment scheme — returns quarterly, tax paid monthly. It reduces filing work, but it is not automatically the right choice. If your customers are businesses claiming input credit month to month, quarterly GSTR-1 can delay their credit and strain the relationship. We look at your customer mix before recommending the scheme.

What we do each cycle

Collect and check. Sales register, purchase register, credit and debit notes, and any e-way bills raised in the period.
Reconcile GSTR-2B. We match your purchase register against the auto-populated 2B and flag suppliers who have not filed — so you chase them before the credit lapses, not after.
Match GSTR-1 to 3B. Turnover reported in the two returns must agree. Divergence here is what the department looks at first.
File and confirm. Returns are filed and the acknowledgement is sent to you the same day.
Annual close. We prepare the annual return and reconciliation statement from the twelve months already reconciled, not from scratch in December.

Late filing costs

Late fees accrue per day of delay for each return, at a reduced rate for nil returns, subject to a cap. Interest runs separately on the tax paid late. More expensive than either: input tax credit that becomes time-barred because a return was not filed within the permitted window. That money does not come back.

Already behind? We regularly bring lapsed registrations back into compliance — filing backlog returns in sequence, computing late fees, and responding to notices already issued. Contact us before the registration is cancelled for continuous non-filing.

Notices and departmental correspondence

We draft and file replies to scrutiny notices, ASMT-10 discrepancy intimations, DRC-01A pre-show-cause communications and demand notices, and represent your position with supporting reconciliation.

Frequently asked questions

Yes. Nil returns are compulsory for every tax period once you are registered. Late fees apply to nil returns as well, at a reduced daily rate.

The invoice will not appear in your GSTR-2B and the input tax credit is not available to you for that period. This is why we reconcile 2B before filing rather than after — it gives you time to chase the supplier while the credit is still claimable.

It depends on who your customers are. QRMP reduces filing frequency, but quarterly GSTR-1 can delay input credit for B2B customers. If you supply mainly to businesses, monthly filing or the Invoice Furnishing Facility is usually better for the relationship.

Yes. Backlog returns must be filed in chronological order and late fees computed for each. We assess the total exposure first so you know the cost before we start.

GST

Income Tax & TDS

Accounting & Payroll

Business Setup

Licences & Registrations

MCA / ROC Compliance