Overview
GST Return Filing is a mandatory compliance requirement for every business registered under the Goods and Services Tax (GST) Act. It involves reporting details of sales, purchases, tax collected, tax paid, and input tax credit to the GST department within prescribed timelines.
Regular and accurate GST return filing ensures smooth business operations, uninterrupted input tax credit, and compliance with tax laws. At Adviso Compliance, we provide end-to-end GST return filing services for businesses of all sizes, ensuring timely filing, accurate reconciliation, and complete compliance support.
What is GST Return Filing?
GST return filing is the process of submitting statutory returns to the GST portal, disclosing transaction-wise details of a business. These returns help the government assess tax liability and allow businesses to claim eligible input tax credit (ITC).
GST returns may be filed monthly, quarterly, or annually, depending on the type of taxpayer and turnover.
Who is Required to File GST Returns?
GST return filing is mandatory for:
Regular GST-registered businesses
Composition scheme taxpayers
E-commerce sellers and operators
Input Service Distributors (ISD)
Casual taxable persons
Non-resident taxable persons
Businesses with NIL turnover
Even if there is no business activity, NIL GST returns must be filed.
Types of GST Returns
Different GST returns apply based on taxpayer category:
GSTR-1
Filed for reporting outward supplies (sales).
GSTR-3B
Summary return of tax liability and ITC.
GSTR-4
Quarterly return for composition scheme taxpayers.
GSTR-5
Return for non-resident taxable persons.
GSTR-6
Return for Input Service Distributors.
GSTR-7
Return for TDS under GST.
GSTR-8
Return for e-commerce operators.
GSTR-9
Annual GST return for regular taxpayers.
Selecting the correct return type is critical for compliance.
GST Return Filing Frequency
GST returns may be filed as:
Monthly – Regular taxpayers
Quarterly – Under QRMP scheme
Annually – Annual return (GSTR-9)
Our experts determine the applicable filing frequency for your business.
Documents Required for GST Return Filing
To file GST returns, the following records are required:
Sales invoices
Purchase invoices
Expense bills
Credit and debit notes
Bank statements
E-way bill details (if applicable)
Previous GST return data
We ensure proper reconciliation before filing.
GST Return Filing Process
At Adviso Compliance, we follow a systematic process:
Step 1: Data Collection
We collect all sales, purchase, and expense data.
Step 2: ITC Reconciliation
Input tax credit is reconciled with GSTR-2B.
Step 3: Tax Calculation
GST liability is calculated accurately.
Step 4: Return Filing
Returns are filed on the GST portal within due dates.
Step 5: Confirmation
Acknowledgement and filing proof are shared.
Importance of Timely GST Return Filing
Timely GST return filing helps businesses:
Avoid late fees and penalties
Maintain uninterrupted ITC flow
Prevent GST notices and scrutiny
Keep GST registration active
Ensure smooth e-way bill generation
Delayed filing may lead to serious compliance issues.
Late Fees & Penalties Under GST
Failure to file GST returns on time may attract:
Late fee per day of delay
Interest on tax payable
Blocking of e-way bill facility
Suspension or cancellation of GST registration
Regular filing helps avoid unnecessary financial burden.
GST Return Filing for MSMEs & Startups
For MSMEs and startups, proper GST compliance helps:
Maintain financial discipline
Improve credibility with clients
Avoid cash flow disruptions
Support business scaling
We offer simplified GST compliance support for small businesses.
Common GST Return Filing Mistakes
Businesses often face issues due to:
Invoice mismatches
Incorrect ITC claims
Missed due dates
Wrong return selection
Incomplete data reporting
With Adviso Compliance, these risks are minimized through expert handling.
Why Choose Adviso Compliance for GST Return Filing?
Experienced GST professionals
Accurate reconciliation and filing
Timely compliance management
Transparent pricing
PAN-India service support
Dedicated compliance assistance
We also assist with GST notices and corrections.
Post-GST Filing Support
Our services also include:
GST notice handling
Amendments and corrections
ITC reconciliation support
Annual GST compliance
Advisory on GST law updates
We act as your long-term GST compliance partner.
FAQs – GST Return Filing
Yes, NIL GST returns must be filed.
Monthly, quarterly, and annual returns apply depending on taxpayer type.
Late fees, penalties, and suspension of GST registration may apply.
Returns cannot be revised, but corrections can be made in subsequent returns.
Yes, GSTR-9 is mandatory for eligible taxpayers.