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GST Return Filing

GST Return Filing in India
Accurate. Timely. Hassle-Free

Every GST-registered business in India must file GST returns monthly, quarterly, or annually based on its registration type and turnover. Timely and accurate GST Return Filing is essential to avoid penalties, ITC mismatches, notices, and compliance risks. With updates such as GSTR-3B auto-locking, the Invoice Management System (IMS), and stricter filing timelines, proper sales and purchase reconciliation has become more important than ever.

At Legal Terminus, we handle end-to-end GST Return Filing services including GSTR-1, GSTR-3B, GSTR-9, GSTR-9C, CMP-08, and annual return compliance. Our team ensures proper reconciliation, accurate reporting, and timely filing on the official GST portal.

Timely Filing
GSTR-3B Hard-Lock Ready
ITC Reconciled
Late-Fee Zero

12,000+

GST returns filed

All Return Types

GSTR-1 / 3B / 9 / 9C / 4 / IMS

7+

Years of Legal Expertise

CHOOSE YOUR PLAN

File your GST returns on time at pocket-friendly prices

Elemental
₹799
₹499 / month
+ Govt. fees & GST extra
  • Transactions Nil in the month
  • Annual T/O up to Rs.50 lakh
  • Nil GSTR-1 + Nil GSTR-3B filing
  • Due-date reminder + tracking
  • Filed on https://www.gst.gov.in
  • Quarterly compliance summary
  • QRMP scheme advisory + opt-in
  • Late-fee zero promise
  • 1 GSTIN included
  • Govt late fees at actuals (we file on time)
★ STARTER
Enriched
₹1,499
₹999 / month
+ Govt. fees & GST extra
  • Up to 100 outward + inward invoices / month
  • Annual T/O up to Rs.50 lakh OR Nil filer with T/O Rs.50 lakh - Rs.5 Cr
  • GSTR-1 monthly filing (or QRMP quarterly)
  • GSTR-3B monthly filing (hard-locked auto-pop)
  • Tax challan computation (CGST / SGST / IGST)
  • GSTR-2B download + basic ITC check
  • Due-date reminder + tracking
  • Monthly compliance summary
  • QRMP scheme advisory
  • 1 GSTIN included
  • Late-fee zero promise
★ MOST POPULAR
Supreme
₹2,999
₹1,999 / month
+ Govt. fees & GST extra
  • Up to 100 invoices / month OR contractor / multi-services T/O up to Rs.2 Cr
  • GSTR-1 + GSTR-3B monthly filing
  • Invoice Management System (IMS) - accept / reject / pend workflow
  • GSTR-2B vs Purchase Register reconciliation (ITC accuracy)
  • GSTR-1A last-minute amendment (errors caught pre-3B)
  • ITC eligibility review + Rule 36(4) / 38 / 42 / 43 compliance
  • GSTR-3B hard-lock pre-check (data integrity before filing)
  • Cash vs credit ledger optimisation
  • Monthly compliance dashboard
  • 1 GSTIN included
  • Free portal support for 12-month subscription
✦ HIGH-VOLUME
Supreme+
₹4,499
₹2,999 / month
+ Govt. fees & GST extra
  • Above 100 invoices / month OR contractor with multi-services
  • Annual T/O Rs.2 crore to Rs.5 crore
  • Everything in Supreme (extended capacity)
  • Senior CA + GST counsel-led monthly review
  • GSTR-9 (Annual Return) included
  • GSTR-9C (Reconciliation Statement) - if T/O above Rs.5 Cr (separate add-on)
  • E-way bill generation + monthly e-way bill register
  • E-invoice (IRN) advisory (turnover > Rs.5 crore threshold watch)
  • TDS / TCS GST compliance (GSTR-7 / GSTR-8) where applicable
  • Department notice + reply handling (1 / year free)
  • Quarterly GST council update briefing
  • 1 GSTIN; additional GSTIN at Rs.1,499 / month each

Indicative GST Late-Fees + PenaltiesPass-Through at Actuals

Per CGST Act Section 47 + Section 50 + Notification 75/2018-CT (as amended). We plan filings to ensure ZERO late fees - but here's the official schedule:

Return / DefaultLate FeeInterest on Tax
GSTR-1 / GSTR-3B - Nil returnRs.20 / day (max Rs.500)Not applicable (nil)
GSTR-1 / GSTR-3B - Non-nil (turnover up to Rs.5 Cr)Rs.50 / day (max Rs.2,000)18% p.a. on tax dues
GSTR-1 / GSTR-3B - Non-nil (turnover Rs.5 Cr to Rs.20 Cr)Rs.50 / day (max Rs.5,000)18% p.a. on tax dues
GSTR-1 / GSTR-3B - Non-nil (turnover above Rs.20 Cr)Rs.50 / day (max Rs.10,000)18% p.a. on tax dues
GSTR-9 (Annual) - Turnover up to Rs.5 CrRs.50 / day (max 0.04% of T/O)Per Section 50
GSTR-9 (Annual) - Turnover Rs.5 Cr to Rs.20 CrRs.100 / day (max 0.04% of T/O)Per Section 50
GSTR-9C (Reconciliation) - Required > Rs.5 Cr T/OSelf-certified; late = penalty under Sec 125Per Section 50
3-YEAR TIME-BAR (effective FY 2026-27)Returns CANNOT be filed beyond 3 years from due dateITC permanently forfeited

TERMS & CONDITIONS

By subscribing to the above plans, you agree to abide by our following additional terms and conditions

  1. Monthly Subscription Model: Our GST Return Filing plans are MONTHLY SUBSCRIPTIONS - billed monthly, no lock-in, cancellable with 30 days' notice. Subscription anchors to your filing cycle: GSTR-1 due 11th of next month; GSTR-3B due 20th of next month (or 22nd / 24th for QRMP filers depending on State). Subscription includes ALL the monthly filings for your GSTIN per the plan tier.
  2. Plan Eligibility (4 Tiers): ELEMENTAL (Rs.499 / month) - Nil transactions in the month, ENRICHED (Rs.999 / month) - Up to 100 outward + inward invoices / month; annual Turnover up to Rs.50 lakh OR Nil filer with annual Turnover Rs.50 lakh - Rs.5 crore. SUPREME (Rs.1,999 / month) - Up to 100 invoices / month OR contractor / multi-services; annual Turnover Rs.50 lakh - Rs.2 crore. SUPREME+ (Rs.2,999 / month) - Above 100 invoices / month OR contractor with multi-services; annual Turnover Rs.2 crore - Rs.5 crore. Above Rs.5 crore Turnover = custom quote with mandatory GSTR-9C reconciliation handling.
  3. 2026 Regime - GSTR-3B Hard-Locking: Effective July 2025, GSTR-3B Tables 3.1 (outward taxable / zero-rated / exempt / nil-rated supplies) and 3.2 (inter-state supplies to unregistered / composition / UIN) are AUTO-POPULATED from GSTR-1 / GSTR-1A / IFF and HARD-LOCKED - NO manual override. ITC Table 4 hard-locking targeted ~July 2026. Implication: accuracy at the GSTR-1 stage is now non-negotiable. We catch errors at GSTR-1 + GSTR-1A stage, not at GSTR-3B.
  4. Invoice Management System (IMS) - Effective 14 Oct 2024: IMS lets the recipient ACCEPT / REJECT / PEND every supplier invoice that flows to their GSTR-2B. Rejected / pending invoices DO NOT enter recipient's GSTR-2B (ITC blocked) and are added back to supplier's downstream GSTR-3B liability. We run monthly IMS reviews (Supreme / Supreme+) so neither side gets stuck.
  5. 3-Year Time-Bar (effective FY 2026-27): Per Notification 28/2024-CT, GST returns CANNOT be filed beyond 3 YEARS from the original due date. Old / pending returns must be filed before the 3-year window closes - ITC sitting in unfiled returns is permanently forfeited beyond this period. Supreme+ tier handles backlog clean-up; otherwise quoted separately.
  6. GST on Our Fee: All quoted prices are exclusive of GST @ 18%, charged at checkout. Your business GSTIN can claim the entire GST charged on our fee as Input Tax Credit (we issue compliant GST invoices monthly).
  7. Plan Capacity + Surcharges: Plans cover the invoice volume mentioned above. Beyond capacity: surcharge of Rs.5 per invoice (Supreme)/(Supreme+) applies. All plans cover 1 GSTIN. Additional GSTINs are billed separate per month. Tier upgrades / downgrades are effective from the next month's filing.
  8. Late Fee + Interest - Pass-Through: Statutory late fees (under CGST Act Section 47) and interest (under Section 50, 18% p.a. on tax dues) are payable to the Government - NOT our fee. We plan filings to avoid late fees entirely; where the client provides data late or skips a month, the late fee is the client's liability and paid through the GST portal at filing.
  9. QRMP Scheme: Quarterly Return Monthly Payment (QRMP) scheme for filers with turnover up to Rs.5 crore - file GSTR-1 / GSTR-3B QUARTERLY but pay tax MONTHLY via PMT-06 / IFF (Invoice Furnishing Facility). We assess QRMP eligibility + opt-in / opt-out per FY (all plans).
  10. Refund Policy: Pro-rated refund of unused months is available on cancellation with 30 days' notice (less Rs.499 closure fee). For first month: full refund if no filing has been performed; partial refund proportionate to filings done. Government late fees / penalties paid via the portal are non-refundable.
  11. Out-of-Scope Items: GST Registration / Amendment / Cancellation (These are separate LT services), GSTR-9C Reconciliation Statement for turnover above Rs.5 Cr (separately quoted under Supreme+), GST Refund processing beyond Supreme+ free allowance, GST audit by tax department, GST appellate matters (DRC notices, departmental adjudication, tribunal appeals), transfer pricing reviews, customs / SEZ-specific filings, OIDAR specific filings, and GST notices BEYOND Supreme+ tier's 1-per-year-free allowance are quoted separately.
GST Return Filing by Legal Terminus

Legal Terminus Priority ⚖

GST Return Filing may look simple, but proper GST compliance involves much more than uploading sales data on the portal. Invoice matching, GSTR-1 accuracy, GSTR-3B reconciliation, ITC verification, IMS updates, and timely filing all play a major role in avoiding notices, penalties, and input tax credit mismatches.

With LT Priority, your GST Return Filing is handled by experienced GST professionals who carefully manage the complete filing process — helping your business maintain accurate compliance and avoid costly filing errors.

What you get

  • ⚡Priority return processing and timely filing support
  • 📑Proper reconciliation of sales, purchase, and ITC data
  • 🧑‍⚖️Senior GST expert review before return submission
  • 📊GSTR-2B and IMS matching support for better ITC accuracy
  • 📅Compliance tracking support to help avoid late fees and penalties

Important Notes

  • GSTR-3B HARD-LOCKING: From July 2025, Tables 3.1 + 3.2 of GSTR-3B are AUTO-POPULATED from GSTR-1 / GSTR-1A / IFF and NOT EDITABLE. If your GSTR-1 has errors, you fix them in GSTR-1A BEFORE filing GSTR-3B - or your liability is locked at the wrong number. ITC Table 4 hard-locking is next (targeted ~July 2026).
  • IMS PUTS YOUR BUYERS IN CONTROL: Every invoice you upload in GSTR-1 flows to your buyer's IMS dashboard. The buyer can ACCEPT / REJECT / KEEP PENDING. Rejected / pending invoices DON'T enter their GSTR-2B (their ITC blocked) and are PUSHED BACK to YOUR downstream GSTR-3B liability. Translation: bad invoice data = lose buyer goodwill + carry the tax liability yourself.
  • 3-YEAR TIME-BAR LOCKS FOREVER: From FY 2026-27, you CANNOT file any GST return more than 3 YEARS after its original due date. Old / pending returns must be filed within the 3-year window or ITC is permanently lost + non-filing prosecution risk continues. Backlog clean-up has a hard deadline.
  • JANUARY 2026 LEDGER VALIDATIONS: Effective Jan 2026, the GST portal enforces stricter ledger checks - cash + credit ledger balance validations BEFORE GSTR-3B can be filed. ITC claims that fail ledger validations are blocked. Sloppy invoice booking = filing failure.
Consult a GST Expert
GST Return Filing illustration

Why Choose GST Return Filing

GST Return Filing is a mandatory compliance requirement for every GST-registered business in India, even if there are no sales or purchases during the return period. These returns include details of sales, purchases, input tax credit (ITC), and tax payments. Timely filing helps avoid late fees, interest, GST notices, ITC blockage, and registration-related issues, while ensuring your customers receive eligible tax credits.

With GST returns now closely linked to invoice data, purchase records, supplier filings, and stricter timelines for ITC claims and return corrections, accurate reporting and reconciliation are more important than ever. At Legal Terminus, we help businesses maintain smooth GST compliance through accurate return filing, regular reconciliation, and timely submissions.

GSTR-1 + GSTR-3B + IMS - The 2026 GST Return Filing Architecture

Here's the 2026 monthly cycle for a regular (non-composition) GSTIN-holder:

Form / ActivityFrequency + Due DateWhat It Covers
GSTR-1Monthly - 11th of next month (or quarterly under QRMP - 13th)Outward supplies (sales invoice level data)
GSTR-1A (Optional)Between GSTR-1 filing and GSTR-3BLast-minute amendment to fix GSTR-1 errors
IFF (Invoice Furnishing Facility)Monthly for QRMP filers - 13th of next monthB2B invoice upload during the first 2 months of quarter
IMS ReviewContinuous - before GSTR-3B filingAccept / Reject / Pend supplier invoices in your purchase basket
GSTR-2BAuto-generated 14th of next monthRead-only ITC statement based on supplier filings + IMS actions
GSTR-3BMonthly - 20th of next month (or 22nd / 24th for QRMP by State)Summary return + tax payment; Tables 3.1, 3.2 hard-locked
GSTR-9 (Annual)31 Dec of next FYConsolidated annual return - all filers (T/O > Rs.2 Cr in practice)
GSTR-9C (Reconciliation)31 Dec of next FYSelf-certified reconciliation - T/O above Rs.5 Cr
CMP-08 + GSTR-4 (Composition)Quarterly + AnnualFor composition scheme filers only
GSTR-7 / GSTR-8Monthly - 10th of next monthTDS / TCS deductors + e-commerce operators

Types of GST Returns in India

01

GSTR-1 - Outward Supplies (Monthly / Quarterly)

The foundational sales invoice return - every B2B / B2C / export / SEZ invoice issued during the period. Monthly filers: 11th of next month. QRMP filers: 13th of next month following the quarter. Hard-locks GSTR-3B Tables 3.1 + 3.2 from July 2025 - accuracy is non-negotiable. We file in Elemental / Enriched / Supreme / Supreme+.

02

GSTR-1A - Last-Minute Amendment

Introduced July 2024. Optional form to add / amend / delete GSTR-1 invoices BEFORE filing GSTR-3B for the same period. Critical for fixing supplier errors without waiting for next month's GSTR-1 amendment. Filed as standard in Supreme and Supreme+.

03

GSTR-3B - Summary Return + Tax Payment (Monthly)

Monthly summary return + tax payment due. From July 2025, Tables 3.1 (outward supplies) + 3.2 (inter-state to unregistered) are AUTO-POPULATED from GSTR-1 / GSTR-1A / IFF and HARD-LOCKED. Phase 2 (ITC Table 4 hard-lock) targeted July 2026. Due 20th / 22nd / 24th of next month depending on State + QRMP status.

04

GSTR-9 - Annual Return

Annual consolidated return summarising the FY's GST activity - outward + inward supplies, tax paid, ITC availed, refund / demand, late-fee, etc. Mandatory for filers with turnover ABOVE Rs.2 crore (optional below, but recommended). Due 31 December of next FY. Included in Supreme+; separately quoted for other tiers.

05

GSTR-9C - Reconciliation Statement

Self-certified reconciliation between GSTR-9 (GST returns) and the audited financial statements. Mandatory for filers with turnover ABOVE Rs.5 crore. Due 31 December of next FY (with GSTR-9). Add-on at Rs.7,500 per FY for Supreme+ subscribers (with CA's reconciliation working papers).

06

CMP-08 + GSTR-4 - Composition Scheme Returns

For COMPOSITION SCHEME filers (turnover up to Rs.1.5 crore for goods / Rs.50 lakh for services). CMP-08 = quarterly statement of self-assessed tax (due 18th of next quarter month). GSTR-4 = annual return (due 30 April of next FY). Lighter regime; simpler returns; flat-rate tax. Specially quoted at Rs.499 / quarter.

07

GSTR-7 / GSTR-8 - TDS / TCS Returns

GSTR-7: monthly TDS return by Government departments / PSUs / notified entities deducting GST TDS @ 2% on payments above Rs.2.5 lakh. GSTR-8: monthly TCS return by e-commerce operators collecting GST TCS @ 0.5% on supplier supplies. Both due 10th of next month. Supreme+ tier where applicable.

08

GSTR-5 / GSTR-5A / GSTR-6 / GSTR-10 / GSTR-11 - Specialised Returns

GSTR-5: Non-resident taxable persons. GSTR-5A: OIDAR (online services from foreign suppliers). GSTR-6: Input Service Distributor (ISD) monthly return. GSTR-10: Final return after cancellation. GSTR-11: UIN-holders (Embassies / UN bodies / Consulates). Specialised filings - quoted on case basis.

Benefits of GST Return Filing in India

Timely, accurate GST returns aren't compliance overhead - they're the foundation of cash flow, ITC claims, and customer trust. Here's what disciplined GST return filing delivers:

Full ITC Claim - No Money Left on the Table

Accurate GSTR-1 + GSTR-2B reconciliation + IMS discipline ensures you claim EVERY rupee of Input Tax Credit you're entitled to. Under the 2026 hard-locking regime, mismatched / missing invoices = ITC permanently lost. Our reconciliation discipline preserves your working capital.

Late-Fee Zero (and Interest Zero)

GSTR-1 + GSTR-3B late fees compound fast - Rs.50 / day (capped per turnover slab) PLUS 18% p.a. interest on tax dues. For a regular filer with Rs.50 lakh / month turnover, even a 1-week delay can cost Rs.5,000-Rs.10,000 + interest. We file on time, every time - the cheapest insurance you can buy.

Compliance Rating + Refund Speed

GST's compliance rating system (Section 149 CGST Act) tracks return-filing discipline. Higher rating = faster refund processing, lower audit risk, smoother registration amendments. Refunds for exporters / inverted-duty filers can be expedited by 60-90 days with clean filing history.

Avoid GSTIN Suspension + Cancellation

Section 29 + Rule 21A CGST Rules empower the Department to SUSPEND a GSTIN after 2 consecutive defaults (composition) or 6 consecutive defaults (regular). Suspended GSTINs can't issue tax invoices, claim ITC, or transact - revenue stops immediately. We prevent this entirely.

Lender + Investor + Tender Eligibility

Banks, NBFCs, investors, and Government tender authorities ALL pull GST return history from the public GST portal during due-diligence. Erratic filings = working capital loan rejection, lower credit limits, tender disqualification. Clean filing record = best terms.

Notice / Litigation Defence

Department notices (DRC-01A, DRC-01, ASMT-10, GST audit) inevitably reference return data. Clean, reconciled, archived returns + working papers = strong defence. Sloppy filings = the Department reconstructs your liability with adverse assumptions and you pay first, dispute later. We maintain the audit trail.

Steps for GST Return Filing in India

Eight steps, repeated every filing period. Reconciled, reviewed, and filed before the due date — every time.

1

Data Hand-Off (You → Us)Day 1-3

First 3 days of each month: share your previous month's outward register (sales invoices / credit notes / debit notes / export invoices / SEZ supplies) + inward register (purchase invoices) + e-way bill data + expense vouchers + bank statement. Standard formats: Excel / Tally export / Zoho / QuickBooks / SAP / Marg JSON. Onboarded clients use our secure portal upload.

2

Sales Register Validation + GSTR-1 DraftingDay 4-5

We validate every outward invoice - GSTIN of buyer (live API check), HSN / SAC code, place of supply, tax rate, invoice number sequence (Rule 46 CGST Rules), reverse-charge / export / SEZ classification. GSTR-1 drafted in portal format. Reconciliation against your sales register + e-way bill data.

3

IMS Action (Supreme / Supreme+)Day 6-7

Login to Invoice Management System on the GST portal. Review all supplier invoices that have flowed into your IMS dashboard. ACCEPT genuine invoices, REJECT incorrect / fraudulent ones, KEEP PENDING the ones needing supplier clarification. This drives your GSTR-2B + ITC claim.

4

GSTR-1 Filing + GSTR-1A CorrectionsDay 8-10

GSTR-1 filed by Day 10 (well before the 11th deadline). If buyer or supplier reports an error post-filing (within the same month), GSTR-1A is filed as last-minute amendment before GSTR-3B (Supreme / Supreme+ included). Reach-out to buyers / suppliers for any contested invoices.

5

GSTR-2B Auto-Generation + Purchase Register ReconciliationDay 11-14

On Day 14, GST portal auto-generates your GSTR-2B (the read-only ITC statement). We reconcile GSTR-2B vs your Purchase Register (Supreme / Supreme+): matched invoices (eligible ITC), unmatched invoices (your supplier hasn't filed - chase), excess invoices (booking errors).

6

GSTR-3B Drafting + Tax Liability ComputationDay 15-18

GSTR-3B drafted - Tables 3.1, 3.2 (auto-populated, hard-locked from GSTR-1 / GSTR-1A / IFF), Table 4 (ITC manually populated for now), Tables 5, 6.1 (tax payable + paid). Tax challan computed - cash ledger vs credit ledger optimisation. Reconciliation against your books finalised.

7

GSTR-3B Filing + Tax PaymentDay 19-20

GSTR-3B filed and tax paid by Day 20 (Day 22 / Day 24 for QRMP filers depending on State). PMT-06 challan generated and paid via net banking / UPI / NEFT / RTGS. Filing acknowledgement archived. Cash + credit ledger updated.

8

Monthly Compliance Dashboard + Challan deliveredDay 21-30

Monthly compliance dashboard updated - filings filed, tax paid, ITC claimed, ledger balances, IMS pending. Quarterly: GST council briefing. Annual (Sep-Dec): GSTR-9 + GSTR-9C cycle (Supreme+). Challan and Acknowledgement delivered via mail.

Documents Required for GST Return Filing in India

These are the recurring monthly data inputs you share with us each filing cycle. Six categories - we send a personalised checklist + data template at onboarding.

Sales, E-Way & E-Invoice Data

Outward supplies, e-way bills & IRN

Outward Supplies Register (Sales)

Every outward invoice issued during the month
  • Invoice number, date, customer name + GSTIN, place of supply, HSN / SAC code, taxable value, tax rate (CGST / SGST / IGST / Cess)
  • Invoice type (B2B / B2C / Export / SEZ / Deemed Export / Nil-rated / Exempt)
  • Credit notes + debit notes with linked original invoice
  • Export invoices with shipping bill / LUT details

E-Way Bill Register

For goods movements above Rs.50,000
  • List of e-way bills generated during the month
  • Inward + outward e-way bills with invoice linkage
  • Cancellation / rejection records
  • Used for reconciliation against GSTR-1 outward supplies (a key audit-trigger area)

E-Invoice (IRN) Register

For taxpayers with turnover above Rs.5 crore
  • List of e-invoices generated (IRN + QR code) for B2B / export supplies
  • Auto-flows into GSTR-1 - but we cross-verify for completeness
  • E-invoice non-generation under Rule 48(4) attracts penalty under Section 122

Purchases, Bank & Compliance

ITC, payments & notice tray

Inward Supplies Register (Purchases)

Every purchase invoice received during the month
  • Supplier GSTIN, invoice number + date, taxable value, tax rate
  • ITC eligibility classification (eligible / blocked under Section 17(5))
  • Capital goods vs inputs vs input services
  • Import bill of entry (for imports); reverse charge invoices separately tagged

Bank Statement + Expense Vouchers

For matching against booked revenue + expenses
  • Monthly bank statement
  • Expense vouchers above Rs.50,000 with vendor GSTIN where applicable
  • ITC voucher review for blocked-credit items (Section 17(5) - motor vehicles, food, club membership, etc.)
  • Cash payment register (Rule 36(4) supporting documentation)

Compliance Inputs + Notice Tray

Scheme preferences, LUT, RCM & notices
  • QRMP scheme opt-in / opt-out preference (if applicable)
  • LUT (Letter of Undertaking) status for exporters; RCM liability list
  • Pending refund applications
  • GST notices / orders / queries received via portal notice-tray (DRC-01A, DRC-01, ASMT-10, RFD-08, audit notices)
  • Composition scheme conversion preference (annual)

GST Return Filing — FAQs

Got questions? We've got answers — straight, no-BS, legally accurate.

Every business or person registered under GST must file GST returns, even if there were no sales or purchases during the period/month. Nil returns are also mandatory. Different types of taxpayers file different returns — such as GSTR-1, GSTR-3B, CMP-08, GSTR-4, GSTR-9, and others — depending on their registration type and turnover.

Our plans are designed based on business size and invoice volume:

  • Elemental – Best for nil return filers
  • Enriched – Suitable for businesses with limited monthly invoices
  • Supreme – Ideal for growing SMEs with regular GST activity
  • Supreme+ – Designed for high-volume or multi-service businesses requiring advanced reconciliation and annual return support

We help you choose the right plan during onboarding.

Under the latest GST system updates, important tax details in GSTR-3B are automatically taken from GSTR-1 and cannot be edited manually later. This means errors in sales reporting can directly affect your tax liability. Proper reconciliation before filing has now become extremely important.
IMS is a system where buyers can review and accept or reject supplier invoices uploaded under GST. Incorrect invoice details can impact your customer's input tax credit (ITC) and may create disputes or compliance issues. Regular invoice matching is now essential for smooth GST compliance.
GSTR-1A is a correction facility that allows businesses to amend mistakes in GSTR-1 before filing GSTR-3B for the same period. It helps businesses avoid tax mismatches and incorrect GST liability.

Common GST due dates are:

  • GSTR-1 – 11th of next month
  • GSTR-3B – 20th of next month
  • CMP-08 – Quarterly
  • GSTR-9 (Annual Return) – 31st December of next financial year

Due dates may vary for QRMP taxpayers and special categories.

No. Our plans cover professional services such as reconciliation, return preparation, and filing support. Government late fees, penalties, and interest (if any) are paid directly on the GST portal by the taxpayer.
Under recent GST updates, returns cannot be filed after 3 years from their original due date. Pending old GST returns should be filed as early as possible to avoid permanent loss of input tax credit and compliance complications.
Each GSTIN is treated separately under GST law and requires separate return filing. We also provide support for businesses operating in multiple states with multiple GST registrations.
QRMP (Quarterly Return Monthly Payment) allows eligible businesses with turnover up to ₹5 crore to file GST returns quarterly instead of monthly while paying tax monthly. It reduces filing frequency and is beneficial for many small businesses.
GSTR-9 (Annual Return) is generally applicable for businesses crossing the prescribed turnover limit. GSTR-9C is applicable for higher turnover businesses requiring reconciliation with financial statements. We guide you based on your turnover and GST category.

Yes, they are important parts of GST compliance for eligible businesses.

  • E-Way Bill is required for movement of goods beyond prescribed limits.
  • E-Invoicing is mandatory for businesses crossing notified turnover thresholds.

We also assist businesses with these compliances.

Non-filing of GST returns may lead to:

  • Late fees and interest
  • Blocking of Input Tax Credit (ITC)
  • GST notice and penalties
  • Suspension or cancellation of GST registration
  • Difficulty in business operations and vendor relationships

Timely filing helps avoid unnecessary compliance risks.

Yes. Even if there are no sales or purchases during the month or quarter, GST-registered businesses must still file NIL returns to keep the GST registration active and compliant.

Generally, businesses need:

  • Sales invoices
  • Purchase invoices
  • Bank statements
  • Expense details
  • Previous GST returns
  • E-way bill or e-invoice data (if applicable)

The exact requirement depends on your business type and GST activity.

Legal Terminus provides end-to-end GST Return Filing support for businesses across India. Our team handles return preparation, invoice reconciliation, GST portal filing, GSTR-2B matching, annual return support, and regular compliance tracking. We help businesses file accurate GST returns on time while reducing errors, notices, ITC mismatches, and late filing risks. Whether you are a small business, growing startup, trader, contractor, or multi-state enterprise, we provide structured GST compliance support based on your business needs.

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