GST Returns — Monthly, QRMP & Composition Scheme

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✦ On-Time Filing Every Month ✦ Zero Late Fees Guaranteed ✦ ITC-Matched Accuracy
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What is GST Return Filing?

Every GST-registered business is legally required to file periodic returns reporting its outward supplies, inward supplies, and tax liability. The primary returns are GSTR-1 (outward supply details), GSTR-3B (monthly summary return with tax payment), and GSTR-2B (auto-populated ITC statement). Missing or delayed filings attract a late fee of ₹50/day (₹20/day for nil returns) and block your customers from claiming ITC on purchases from you — creating business and relationship damage beyond just the penalty.

The QRMP (Quarterly Return Monthly Payment) scheme allows eligible businesses with turnover up to ₹5 crores to file GSTR-1 and GSTR-3B quarterly, while paying tax monthly through a simplified challan — reducing the filing burden significantly. A taxpayer whose turnover is below Rs 1.5 crore can opt for Composition Scheme with lower tax rates. No Input Tax Credit can be claimed by a dealer opting for composition scheme. Composition Scheme dealers file quarterly CMP-08 and annual GSTR-4 instead of regular monthly returns.

VITTAX provides end-to-end GST return filing — we collect your sales and purchase data, reconcile it, prepare all returns, and file them before the due date every month, every quarter. You focus on business; we handle the compliance.

⚠️ Late fees + 18% interest p.a. on delayed tax payments. Max late fee capped at ₹5,000 per return.

Who Needs This?

All GST-registered businesses filing regular (monthly) returns — GSTR-1 + GSTR-3B
Businesses with turnover up to ₹5 Cr opting for QRMP scheme (quarterly filing, monthly payment)
Composition Scheme dealers filing CMP-08 (quarterly) and GSTR-4 (annual)
Businesses with high invoice volumes needing automated data preparation
Companies where in-house team handles sales but needs CA oversight for GST filings
Businesses receiving GST notices for non-filing or mismatched ITC claims

Return Filing Calendar

GST Return Description Type of Tax Payer Due Date and Other conditions
GSTR-1 Monthly/quarterly return for reporting outward supplies (sales). Regular Taxpayer Monthly: 11th of the following month
Quarterly: 13th of the month following the quarter
GSTR-2A
(Auto-generated)
Summary of Inward Supplies and ITC available All Taxpayers Auto-generated, utilized for reconciliation purposes
GSTR-3B Summary of outward supplies & ITC, tax payment Regular Taxpayer Monthly: 20th of the following month
Quarterly: 22nd or 24th of the month following the quarter
CMP-08 Quarterly statement-cum-challan to declare self-assessed tax liability and make payments. Composition Scheme Dealer 18th of the month succeeding the quarter
GSTR-4 Annual return Composition Scheme Dealer Annually: 30th of April following the end of the financial year
GSTR-5/5A Outward supplies Non-Resident Taxpayer and OIDAR service providers 13th (GSTR-5) / 20th (GSTR-5A) of the following month
GSTR-6 Outward supplies Input Service Distributor 13th of the following month
GSTR-7 TDS details Tax Deducted at Source (TDS) 10th of the following month
GSTR-8 Tax collected at source (TCS) by e-commerce operators E-commerce Operator 10th of the following month
GSTR-9 Annual return for regular taxpayers Regular Taxpayer (Annual) 31st December of the following financial year
GSTR-9C Annual reconciliation and audit for turnover Above ₹5 crore Taxpayers with turnover exceeding ₹5 crore Filed along with GSTR-9, by 31st December of the following financial year
GSTR-10 Final return upon cancellation/surrender of GST registration Taxpayers Within 3 months from the date of cancellation or date of cancellation order, whichever is later

Documents / Data Required Monthly

📤 Sales Data

Sales invoices (B2B and B2C)
Credit notes and debit notes issued
Export invoices and shipping bills (if applicable)

📥 Purchase Data

Purchase invoices from GST-registered vendors
Import documents (if applicable)
RCM purchase details

🏦 Bank / Payment Data

GST payment challans (if self-paid)

Pricing

Starter Returns

₹499/month

Up to 50 invoices/month — ideal for new businesses

Ideal for: Proprietors, freelancers, and small businesses with low transaction volume

  • GSTR-1 preparation & filing
  • GSTR-3B preparation & filing
  • Basic 2A/2B ITC matching
  • Monthly filing summary report
  • Email & WhatsApp support
VITTAX Fee: ₹499/month  |  Govt. Fees: Nil
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POPULAR

Standard Returns

₹1,499/month

Up to 200 invoices/month — for active businesses

Ideal for: SMEs, traders, and service businesses with moderate monthly invoice volume

  • Everything in Starter Returns
  • GSTR-1 with full B2B/B2C/export breakup
  • ITC reconciliation — 2A/2B vs. books
  • Credit note and debit note handling
  • RCM computation & advisory
  • Monthly MIS on GST payable vs. ITC
VITTAX Fee: ₹1,499/month  |  Govt. Fees: Nil
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Professional Returns

₹2,499/month

Unlimited invoices — for high-volume businesses

Ideal for: Large businesses, distributors, and businesses with multi-branch GST filing needs

  • Everything in Standard Returns
  • Unlimited invoice volume
  • QRMP scheme management (if opted)
  • Composition scheme filing (CMP-08 + GSTR-4)
  • Advance ruling advisory (if required)
  • Dedicated GST manager on call
VITTAX Fee: ₹2,499/month  |  Govt. Fees: Nil
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Frequently Asked Questions

What is the late fee for delayed GST return filing?

Late fee is ₹50 per day (₹25 CGST + ₹25 SGST) for returns with tax liability. For nil returns, it is ₹20 per day. Additionally, interest at 18% p.a. is charged on late tax payments. Maximum late fee is capped at ₹5,000 per return.

What is the QRMP scheme and who is eligible?

The Quarterly Return Monthly Payment (QRMP) scheme is for businesses with turnover up to ₹5 crores in the previous financial year. Under QRMP, GSTR-1 and GSTR-3B are filed quarterly, but tax is paid monthly through a simple PMT-06 challan. It reduces filing workload significantly.

What happens if I don't file GST returns?

Non-filing blocks you from filing subsequent returns, accumulates late fees and interest, triggers automated notices from the GST department, and — most critically — prevents your buyers from claiming ITC on purchases from you, damaging your business relationships.

Can I revise a GST return after filing?

GSTR-3B cannot be revised once filed. Corrections can be made in the next period. GSTR-1 can be amended in subsequent filing periods using amendment tables. VITTAX proactively checks all data before filing to minimise errors.

What is GSTR-2B and why does it matter?

GSTR-2B is an auto-populated, static ITC statement generated on the 14th of every month based on your suppliers' GSTR-1 filings. You can only claim ITC that appears in your GSTR-2B. VITTAX reconciles your 2B against your purchase register every month to ensure you claim every rupee of eligible ITC.

Quick Enquiry

Starter Returns₹499/mo
Standard Returns₹1,499/mo
Professional Returns₹2,499/mo

At a Glance

Filing FrequencyMonthly / Quarterly
Late Fee₹50/day
Govt. FeesNil
ITC MatchingGSTR-2B

⚡ Key Due Dates

GSTR-111th of month
GSTR-3B20th of month
CMP-0818th post quarter
GSTR-931st December

Never Miss a GST Deadline Again

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