What is GST Return Filing?
Under the Goods & Services Tax regime, every registered person must file periodic GST returns based on business type and turnover. These returns record the sales, purchases, tax collected, tax paid, and ITC claimed.
Regular filings help maintain GST compliance, ensure smooth input credit flow, and avoid penalties or notices from the GST Department.
Types of GST Returns Filed
| Return Type | Purpose | Frequency |
|---|---|---|
| GSTR-1 | Report of outward sales | Monthly/Quarterly |
| GSTR-3B | Summary of tax liability | Monthly |
| CMP-08 | Return for composition dealers | Quarterly |
| GSTR-4 | Annual return for composition scheme | Annual |
| GSTR-9/9A | Annual return for regular dealers | Annual |
Who Needs to File?
- Proprietors, freelancers, and professionals
- Traders and retailers
- GST-registered companies and LLPs
- Online sellers (Amazon/Flipkart)
- Composition dealers
- Service providers
- Transporters and import/export businesses
Documents Required
- GST login credentials
- Purchase and sales invoices
- Expense bills for ITC (if applicable)
- Bank statement (if requested)
- E-way bill data (if applicable)
- Previous filing data (if migrating from other accountant)
Services Included
- Consultation on return type and frequency
- Invoice sorting and ledger maintenance
- GSTR-1, GSTR-3B, or CMP-08 filing
- Monthly/Quarterly return scheduling
- Error correction and reconciliation
- Filing confirmation and downloadable acknowledgment
- Late fee and penalty advisory
GST Filing Process (with SSPL)
| Step | Task | Timeline |
|---|---|---|
 |
Assign a dedicated accountant | Day 1 |
 |
Collect and verify invoices | Day 1–2 |
 |
Prepare and finalize return data | Day 2–3 |
 |
Submit returns via GST Portal | Day 3 |
 |
Send filing confirmation and acknowledgment | Day 3 |
Timely filing helps avoid interest, penalty, and ITC blockage
Compliance Tips
- GSTR-3B & GSTR-1 are mandatory for regular taxpayers
- Delay leads to late fees of ₹50–₹100 per day
- Reconciliation with books required before GSTR-9
- Filing is mandatory even for NIL returns
Why Choose SITPakz Solution (SSPL)?
Scheduled monthly filing with reminders
Detailed review of input/output GST- Ledger reconciliation and summary reports
Return filing by qualified accountants
Available even in Tier 2/3 cities and remote areas
Frequently Asked Questions (FAQs)
Q. Do I need to file return if I made no sales?
Yes, NIL return must be filed to stay compliant.
Q. Is GSTR-1 monthly or quarterly? It depends on your turnover. We will assess and choose accordingly.
Q. What happens if I miss a return? You’ll be charged a penalty and ITC may be blocked.
Q. Will I get filing proof? Yes. We provide downloadable acknowledgment and summary every cycle.