GST Returns Filing (Monthly) in India 2026

Every Indian business with a GSTIN faces the same pressure: the 20th of every month arrives whether you are ready or not. Under the CGST Act 2017, Section 39, every registered person (other than an Input Service Distributor, a casual taxable person, or a non-resident taxable person) must file GSTR-3B by the 20th of the following month, and GSTR-1 outward supply details by the 11th. Miss these dates and Section 47 of the CGST Act kicks in automatically, a late fee of ₹500 per return per day for NIL returns, and ₹1,000 per return per day otherwise, capped at 0.5 percent of turnover in the respective return period. Compounding that, Section 50 charges 18 percent per annum interest on any tax unpaid after the due date. In short, GST compliance is not optional, it is legally mandatory the moment your turnover crosses the threshold under Section 22, and the penalties stack fast. KAMRIT Financial Services LLP takes full ownership of your monthly GST filing cycle. From extracting your GSTR-1 data and reconciling it against GSTR-2B input tax credits, to calculating the exact liability, filing GSTR-3B, and issuing a post-filing compliance certificate, you get a structured, auditable, and penalty-free compliance record every single month.

What is GST Returns Filing (Monthly) in India 2026?

GST Returns Filing (Monthly) is the recurring statutory compliance obligation for every business registered under the CGST Act 2017. The CGST Act defines a taxable person under Section 2(105) as anyone who is registered or required to be registered under the Act. Once registered, monthly compliance is governed by three core return forms. GSTR-1, due by the 11th of the following month, reports all outward supplies, sales invoices, credit notes, debit notes, and exports. GSTR-2B, auto-generated by the GST portal (gst.gov.in) every month after GSTR-1 filing season closes, is the definitive statement of input tax credit available to you based on your suppliers' filed data. GSTR-3B, due by the 20th (or 22nd for businesses with turnover up to ₹5 crore opting for the special composition), is the summary return that declares tax liability, ITC claimed, and tax payable. Businesses under the composition scheme under Section 10 file GSTR-4 quarterly instead of monthly, due by the 18th of the month following the quarter. All registered businesses must also file the annual GSTR-9 return by December 31 of the following fiscal year, and those with turnover above ₹2 crore must additionally file GSTR-9C, the reconciliation statement certified by a chartered accountant. The Central Board of Indirect Taxes and Customs (CBIC) oversees the GST portal, which is the single window for all filings. This is not a one-time event. It is a 12-cycle-per-year legal obligation that governs your ITC flow, your credit health, and your compliance rating on the GST portal.

Who needs this

GST monthly filing applies to every business that is registered under the CGST Act 2017 and is not operating under a special exemption or the composition scheme (for whom GSTR-4 quarterly filing applies instead). The following conditions trigger mandatory monthly compliance.

• Regular registered taxpayers with turnover exceeding ₹40 lakh in a financial year (or ₹20 lakh for special category states, or ₹10 lakh if making interstate sales) under Section 22 of the CGST Act 2017
• All businesses voluntarily registered under Section 25 of the CGST Act, regardless of turnover, must file monthly returns from the date of registration
• Taxable persons making any interstate supply of goods or services, which removes the threshold exemption entirely under Section 7 of the IGST Act 2017
• E-commerce operators and marketplace aggregators required to collect tax at source under Section 52 of the CGST Act, filing separate TCS returns in addition to regular GSTR filings
• Non-resident taxable persons registered under Section 14 of the CGST Act, filing GSTR-3B monthly on a non-resident outward supplies basis
• Casual taxable persons registered temporarily for fairs or exhibitions, filing monthly GSTR-3B during the validity period of their registration
• Composition dealers who have crossed the ₹1.5 crore annual limit for goods suppliers (₹75 lakh for services under Section 10) and have migrated or are required to file as regular taxpayers
• Businesses required to generate e-invoices under the CBIC notification for turnover above ₹5 crore, where IRN generation must precede GSTR-1 filing
• Input Service Distributors (ISDs) registered under Section 2(61) of the CGST Act, filing GSTR-6 monthly to distribute credit to recipient units
• Exporters claiming zero-rated supply benefits under Section 16 of the IGST Act, who must file GSTR-1 and GSTR-3B to maintain continuity of LUT/Bond eligibility

Documents required

KAMRIT's GST filing service runs on accurate data extracted from your books of accounts and matched against GST portal records. The following document stack forms the foundation of a complete monthly filing cycle.

• GSTR-1 data file or sales register for the filing period, listing all outward supplies with GSTIN of recipients, invoice values, rates, HSN codes, and place of supply
• GSTR-2B auto-statement downloaded from the GST portal (gst.gov.in) for the relevant tax period, confirming ITC eligibility on inward supplies
• Purchase invoices and expense vouchers for the period, matched against GSTR-2B entries to identify missing or ineligible credits
• Credit notes and debit notes issued during the period, required to be reported in GSTR-1 and GSTR-3B with proper reversal or additional liability
• Bank statements for the filing period, used to reconcile tax payments, TDS deductions, and TCS receipts against GSTR-3B records
• E-way bills generated on the e-way bill portal during the period, cross-checked against GSTR-1 outward supply figures for interstate movement accuracy
• GSTR-3B filed receipt and payment challans from the previous period, used as carry-forward reference for ITC ledger closing balance
• Previous month's GSTR-1 and GSTR-3B acknowledgment copies, required for reconciliation of amendment filings and carry-forward of ITC
• Composition quarterly return GSTR-4 (if applicable), for businesses on the composition scheme whose filing quarters affect the monthly computation cycle
• Export documents, shipping bills, LUT/Bond references, and bill of export, for zero-rated supply disclosures in GSTR-1 and GSTR-3B
• Annual GSTR-9 draft return compiled from the full year's GSTR-1, GSTR-3B, and GSTR-2B data, required by December 31 of the following fiscal year
• GSTR-9C reconciliation statement data, including profit and loss statement, balance sheet, and ITC reconciliation certified by a chartered accountant for businesses with turnover above ₹2 crore

How KAMRIT runs it, step by step

KAMRIT's monthly GST filing process is designed to be systematic, data-driven, and transparent at every stage. Each step has a defined deliverable, a responsible owner at KAMRIT, and a maximum turnaround window.

1. Kickoff and GSTIN health check. KAMRIT begins every engagement with a structured onboarding call to capture your GSTIN, business category (regular, composition, ISD, non-resident), filing history on the GST portal, and any open demands, pending amendments, or past-due GSTR-3B filings. This establishes the baseline and identifies any legacy compliance gaps before the active filing cycle begins. KAMRIT provides a GSTIN health check report within 24 hours of data submission, flagging any suspended or cancelled GSTINs, outstanding demand notices, or missing annual return filings that would block new filings.
2. Monthly data collection and sales reconciliation. You submit your GSTR-1 data file or sales register for the filing period. KAMRIT reconciles this against the GST portal's GSTR-2B auto-populated statement, which reflects ITC available based on what your suppliers have filed in their GSTR-1. KAMRIT identifies ITC discrepancies, missing invoices, and HSN code errors, and raises a reconciliation query list within 2 working days of data receipt. GSTR-1 is prepared based on this reconciled data and filed on the GST portal by the 11th of the following month for regular dealers. For composition dealers filing GSTR-4 quarterly, KAMRIT collects quarterly data in advance and files within the first 5 working days of the filing window opening.
3. GSTR-3B computation and filing. With GSTR-1 filed and GSTR-2B confirmed, KAMRIT computes the GSTR-3B summary return for the filing period. This covers total taxable value, integrated tax (IGST), central tax (CGST), state tax (SGST), union territory tax (UTGST), and cess. ITC is claimed based on GSTR-2B eligibility, not on self-evaluated basis. Tax payable after ITC adjustment is either carried forward as electronic cash ledger credit or paid via GST portal challan. KAMRIT files GSTR-3B on your behalf by the 20th of the month following the tax period, or the extended due date notified by CBIC for businesses with turnover up to ₹5 crore. A filing acknowledgment with transaction ID and filing date is shared the same day.
4. Post-filing compliance report. Within 24 hours of GSTR-3B filing, KAMRIT issues a structured post-filing compliance report. This includes the GSTR-3B summary with tax breakout, ITC claimed versus available, cash ledger balance, any liability carried forward, and a GSTR-2A versus GSTR-2B versus GSTR-3B three-way reconciliation chart. Any ITC that was available but not claimed, or any invoices where supplier filing is pending, is flagged with a recommended action. This report is your auditable proof of monthly compliance for lenders, investors, or statutory auditors.
5. Amendment and revision management. Errors in GSTR-1 filed before the 11th of the following month can be corrected through the amendment facility on the GST portal. KAMRIT monitors the amendment window for each filing and corrects invoice-level errors, wrong GSTIN, wrong HSN, wrong place of supply, wrong rate, using GSTR-1A. Any amendment that changes tax liability is reflected in the subsequent GSTR-3B. For errors discovered after the amendment window closes, KAMRIT advises on the applicable rectification procedure under the CGST Rules 2017 and files Form GSTR-1S where eligible.
6. Annual return and GSTR-9C preparation. At the close of each financial year, KAMRIT compiles the annual GSTR-9 return from the 12 months of GSTR-1 and GSTR-3B data already filed. For businesses with aggregate turnover above ₹2 crore, KAMRIT coordinates with your chartered accountant to prepare the GSTR-9C reconciliation statement under Rule 80(3) of the CGST Rules 2017, which reconciles the annual return with audited financial statements. GSTR-9 is filed by December 31 and GSTR-9C by December 31 of the following fiscal year, per the CBIC deadline. KAMRIT initiates annual return data compilation by September 1 of each year to ensure no last-minute compliance rush.

Timeline

KAMRIT typically completes a standard monthly GSTR-3B filing within 1 to 2 working days from the date all required data and documents are submitted by the client. GSTR-1 filing precedes GSTR-3B and must be completed by the 11th of the following month; KAMRIT files GSTR-1 within 2 working days of receiving the reconciled sales data. GSTR-3B due dates on the GST portal are the 20th of the following month for regular taxpayers with turnover above ₹5 crore, and the 22nd for those with turnover up to ₹5 crore who have opted for the special composition facility notified by CBIC. Complex filings, involving inter-state supply reconciliation, credit reversal under Section 17(3) and (4) of the CGST Act, amendment claims, or businesses transitioning from composition to regular, require 5 to 7 working days of KAMRIT preparation time before portal filing. The GST portal itself (managed by GSTN under CBIC oversight) generates the GSTR-2B auto-statement in the second week of the following month; this is a regulator-controlled stage and may be delayed. Departmental processing of GSTR-9C reconciliation statements by the authorities can take weeks to months depending on workload and jurisdiction. The annual GSTR-9 and GSTR-9C deadlines of December 31 are portal-enforced; the late fee for non-filing under Section 47 is ₹200 per day of default, capped at 0.5 percent of the taxpayer's turnover in the respective return period, making timeline adherence financially critical.

How our pricing compares

KAMRIT's GST Returns Filing (Monthly) is priced at ₹699 per month on a pay-as-you-go basis, ₹6,899 for a 12-month annual retainer (effectively ₹575 per month), and ₹17,899 for the GST plus Income Tax Return combo plan covering the full year. ClearTax charges approximately ₹3,600 annually for basic GST filing, which translates to ₹300 per month, though their platform levies additional charges for amendment filings, annual return GSTR-9, and GSTR-9C reconciliation, each of which are included in KAMRIT's annual retainer. TallyPrime charges approximately ₹4,000 per year for its GST-compliant accounting software with filing integration, but requires the client to handle the actual portal filing process and compliance logic independently, a task that demands GST knowledge and carries the full risk of errors. Zoho Books prices GST filing at approximately ₹600 per month or ₹7,200 annually on its standard plan, with filing handled through Zoho's own compliance module rather than direct GST portal reconciliation. LegalRaasta offers GST annual filing packages at approximately ₹2,400 to ₹3,600 per year but is known for higher renewal costs and limited post-filing reconciliation support. KAMRIT's pricing is justified because it includes direct GST portal filing and management by a qualified professional, real-time GSTR-2B versus GSTR-2A reconciliation, amendment filing within the filing window, and annual GSTR-9 compilation, all under a single retainer. No competitor at KAMRIT's price point bundles the full monthly cycle plus annual compliance plus amendment management with a named compliance officer.

Common mistakes KAMRIT avoids

Monthly GST filing errors compound over 12 cycles and often surface as demand notices or ITC blocking at the worst possible time. The following are the most frequent mistakes KAMRIT encounters in first-time or self-filed compliance scenarios.

• Filing GSTR-3B without first checking the GSTR-2B auto-statement, which leads to ineligible ITC claims and demand notices under Section 42(2) of the CGST Act when the portal rejects mismatched credits
• Claiming input tax credit based on supplier invoices that have not been reflected in GSTR-2B, eligible ITC under Section 16(2) requires the supplier to have filed their GSTR-1, which must reflect in GSTR-2B before the recipient can claim it
• Missing the GSTR-1 filing deadline of the 11th, which causes downstream GSTR-2B data gaps and complicates the GSTR-3B filing for the following period, creating a cascading compliance error cycle
• Failing to file NIL returns during months with zero sales, the portal does not waive the filing obligation for inactive periods, and non-filing attracts the same ₹500 or ₹1,000 per day late fee under Section 47 as active periods
• Claiming ITC on invoices issued by a supplier whose GSTIN has been cancelled or suspended under Section 29 of the CGST Act, which is expressly disallowed under Section 16(2)(b) and results in full reversal with interest
• Incorrectly classifying goods versus services or applying the wrong GST rate, which leads to short tax payment in GSTR-3B and attracts interest under Section 50 at 18 percent per annum from the actual due date
• Forgetting to file the annual GSTR-9 by December 31, which attracts a mandatory late fee of ₹200 per day per return, with no upper limit for businesses with turnover above ₹2 crore (no cap applies), and can block further portal filings
• Not generating e-invoices before filing GSTR-1 for businesses with turnover above ₹5 crore, the IRN must be generated via the e-invoice portal (einvoice.gov.in) before the outward supply is reported, and failing this creates mismatches that the system cannot rectify retroactively