GST Return Filing in Pratapgarh

Local jurisdiction

Registrar (RoC)

RoC Kanpur — 10/497, Khalasi Line, Kanpur – 208001

Jurisdictional HC

Allahabad High Court (Lucknow Bench)

GSTIN prefix

09 (Uttar Pradesh)

Professional Tax

Uttar Pradesh does not levy Professional Tax.

Business hubs

Amla (gooseberry) Belt, Agri Mandi, Food Processing

Pratapgarh is an Awadh amla (Indian gooseberry) and agri-processing district between Prayagraj and Lucknow.

Also in: Prayagraj Sultanpur

GST return filing is the periodic reporting of your sales, purchases and tax to the GST portal. Every GST-registered business files GSTR-1 (outward supplies) and GSTR-3B (summary and tax payment). GSTR-1 is due by the 11th of the next month and GSTR-3B by the 20th; businesses with turnover up to ₹5 crore can opt for QRMP (quarterly returns, monthly tax via PMT-06). An annual return, GSTR-9, is due by 31 December. Late filing attracts ₹50/day (₹20/day nil) plus 18% interest on late tax.

20th

GSTR-3B due dateGSTR-3B (summary and tax payment) is due by the 20th of the next month for monthly filers, or the 22nd/24th (state-wise) under QRMP.

Understand It

What Is GST Return Filing?

A quick, plain-language explanation before the details.

In simple terms

GST return filing is the monthly, quarterly and annual reporting every GST-registered business does on the GST portal — declaring sales (GSTR-1), summarising liability and paying tax (GSTR-3B), and filing an annual return (GSTR-9).

Legally

Under the CGST Act, 2017 and CGST Rules, every registered person must furnish returns of outward supplies, inward supplies, tax payable and tax paid for each tax period. Regular taxpayers file GSTR-1 and GSTR-3B; composition dealers file CMP-08 and GSTR-4; the annual return is GSTR-9 (with GSTR-9C reconciliation above ₹5 crore).

Governing authority

Administered by the Goods and Services Tax Network (GSTN) under the Central Board of Indirect Taxes and Customs (CBIC), via the portal gst.gov.in.

Validity

Returns are period-based and recurring — GSTR-1 and GSTR-3B monthly (or quarterly under QRMP), and GSTR-9 annually. A nil return must still be filed for every period even with no transactions.

Service Intelligence

Quick Facts

Professional Fee

Custom quote

Governing Law

CGST Act 2017

Key Returns

GSTR-1 & GSTR-3B

GSTR-1 Due

11th of next month

GSTR-3B Due

20th (QRMP 22/24)

Mode

100% Online

Authority

GSTN / CBIC

Annual Return

GSTR-9 by 31 Dec

Legal & Regulatory Framework

Act

CGST Act, 2017

Rules

CGST Rules, 2017

Key Returns

GSTR-1, 3B, 9 & 9C

Authority

GSTN / CBIC

Portal

gst.gov.in

Last Reviewed

17 Aug 2026

Before You Start

Is This Service Right for You?

Ideal for

Regular taxpayers filing GSTR-1 and GSTR-3B every month
QRMP businesses (turnover up to ₹5 cr) filing quarterly
Composition dealers filing CMP-08 and annual GSTR-4
E-commerce and marketplace sellers reconciling TCS
Exporters and LUT filers reporting zero-rated supplies
Nil / dormant GSTINs that must still file every period

You may need this if

You hold a GSTIN and must file returns every period
You want ITC reconciled against GSTR-2B before filing
You keep missing due dates and paying late fees
You need GSTR-1 filed so your buyers can claim ITC
You have no sales but must file nil returns
You need annual GSTR-9 / GSTR-9C support

Not sure if you need this?

Talk to an Expert →

Why It Matters

Why GST Return Filing Is Important

Filing GST returns accurately and on time protects your input tax credit, keeps your GSTIN active and avoids late fees and interest. Here is why it matters.

01

Avoid Late Fees

Filing GSTR-1 and GSTR-3B on time avoids the ₹50/day (₹20/day nil) late fee and 18% per annum interest on tax paid late.
02

Protect Your ITC

Timely GSTR-3B and GSTR-2B reconciliation ensures every eligible Input Tax Credit is claimed and no credit leaks.
03

Keep Buyers’ ITC Intact

Filing GSTR-1 on time lets your customers see and claim ITC in their GSTR-2B without disputes.
04

Prevent Cancellation

Non-filing for six consecutive months can get your GSTIN cancelled by the officer. Stay filed, stay active.
05

Clean Compliance History

A steady filing record supports loans, tenders and a healthy GST compliance rating.
06

Nil Returns Made Easy

No transactions in a period? We file your nil GSTR-1 / GSTR-3B — often via SMS — so you stay compliant.

Transparent

Simple, Transparent Pricing

Custom quote for your case

Fees depend on your business type and scope. Get a clear, itemised quote upfront — no hidden professional charges, government fee billed at actuals.

Get a Free Quote WhatsApp

Eligibility

Who Can Apply?

Regular taxpayers (turnover > ₹5 cr) filing monthly

QRMP businesses (turnover up to ₹5 cr)

Composition dealers (CMP-08 & GSTR-4)

E-commerce & marketplace sellers

Exporters & LUT filers (zero-rated supplies)

Nil / dormant GSTINs

Eligibility checklist

An active GSTIN — returns are due for every registration
Sales / outward-supply invoices for the period (for GSTR-1)
Purchase / inward-supply records to reconcile ITC against GSTR-2B
The correct filing frequency — monthly or QRMP — for your turnover
A return filed for every period, even nil, to keep the GSTIN active

End-to-End

Everything You Need. One Professional Team.

01

Filing Consultation

Review your turnover and taxpayer type and confirm monthly vs QRMP filing.

02

Data Collection

Collect your sales and purchase data over WhatsApp or email — no office visit.

03

ITC Reconciliation

Match purchases against the auto-populated GSTR-2B and flag missing supplier invoices.

04

GSTR-1 Filing

Prepare and file outward supplies on the GST portal by the due date.

05

GSTR-3B Filing

Summarise liability, arrange tax payment via challan and file GSTR-3B.

06

Nil Returns

File nil GSTR-1 / GSTR-3B — often via SMS — where there are no transactions.

07

Acknowledgement

Send you the filed return copy and ARN for every period.

08

Annual & Reminders

Support annual GSTR-9 / 9C and send due-date reminders each period.

No Ambiguity

What You’ll Receive

GSTR-1 prepared and CA-reviewed

GSTR-3B summary and tax payment filed

ITC reconciliation against GSTR-2B

Return filed on the GST portal by due date

Nil returns filed (SMS where applicable)

Filed acknowledgement + ARN for each period

Annual GSTR-9 / 9C support

Due-date reminders every period

Checklist

What Data Is Required to File GST Returns?

We collect everything securely over WhatsApp or email — no office visit. Keep clear scans or exports (PDF / Excel) of your sales, purchases and portal details ready for each period.

Choose a data group

Sales / Outward Supplies

For GSTR-1

4 documents

Sales invoices for the period (B2B & B2C)
Credit / debit notes issued
Export & zero-rated supply details (with LUT)
Advances received and adjustments

Share data early

Send sales and purchase data by around the 5th so returns can be prepared, reconciled and filed comfortably before the 11th and 20th.

ITC needs GSTR-2B

Input Tax Credit is claimed in GSTR-3B and must match the auto-populated GSTR-2B. If a supplier has not filed GSTR-1, that credit will not appear — we flag the gap.

Nil returns still due

Even with no transactions a nil return must be filed for every period, or the late fee applies and later returns get blocked. We file nil returns, often via SMS.

File GSTR-3B before GSTR-1 gaps

GSTR-1 is blocked if the previous period’s GSTR-3B is unfiled, so we keep both returns current every cycle.

Don’t have all the documents?

We’ll identify what your case needs →

Step by Step

GST Return Filing in 5 Steps

The entire filing cycle happens online through the official portal at gst.gov.in.

01

Share Data

Send sales and purchase data / invoices via WhatsApp or email — ideally by the 5th.

02

ITC Reconciliation

We match purchases against GSTR-2B and flag any missing supplier invoices by around the 8th.

03

File GSTR-1

Outward supplies are uploaded and GSTR-1 is filed on the GST portal by the 11th.

04

File GSTR-3B

Liability is summarised, tax is paid via challan and GSTR-3B is filed by the 20th (22nd/24th under QRMP).

05

Acknowledgement

The filed ARN and return copy are sent to you and the next period’s reminder is set.

How Long It Takes

Key GST Return Due Dates

Stage	Expected Time
GSTR-1 — outward supplies (monthly)	11th of the next month
IFF — optional B2B upload (QRMP)	13th of the next month
GSTR-3B — summary + tax (monthly / QRMP)	20th, or 22nd/24th state-wise
CMP-08 — composition quarterly tax	18th after the quarter
GSTR-9 / 9C — annual return	31 December of next FY

Businesses above ₹5 crore turnover file GSTR-1 and GSTR-3B monthly; those up to ₹5 crore can opt for QRMP (quarterly returns, monthly tax via PMT-06 by the 25th). Composition dealers file CMP-08 quarterly and GSTR-4 annually (by 30 June). GSTR-9 is due by 31 December, with GSTR-9C reconciliation where turnover exceeds ₹5 crore.

Compliance Calendar

Key Dates — At a Glance

Frequency	What Is Due
Monthly	GSTR-1 — by 11th of next month · GSTR-3B & tax payment — by 20th · Reconcile ITC against GSTR-2B
Quarterly (QRMP)	GSTR-1 / 3B quarterly (22nd/24th) · Optional IFF for B2B — by 13th · PMT-06 monthly tax — by 25th (M1, M2)
Composition	CMP-08 — by 18th after quarter · GSTR-4 annual return — by 30 June · Low flat rate, no input tax credit
Annually	GSTR-9 — by 31 December · GSTR-9C reconciliation — turnover above ₹5 cr · Nil returns filed for every period

Dates are indicative and may change with government notifications. Our team tracks every deadline so you never miss a filing.

Why Outsource

Doing It Yourself vs TaxClue

Doing It Yourself

Track which returns and due dates apply to you each period
Reconcile every purchase against GSTR-2B yourself
Chase suppliers who have not filed their GSTR-1
Prepare and upload GSTR-1 without errors
Compute liability and pay tax before filing GSTR-3B
Remember nil returns and QRMP / PMT-06 payments
Risk late fees, blocked returns and lost ITC

With TaxClue

We track your returns and due dates every period
GSTR-2B reconciled against your books each month
Missing supplier invoices flagged for you
GSTR-1 prepared and CA-reviewed before filing
Liability summarised and GSTR-3B filed on time
Nil returns and QRMP payments handled
Late fees avoided, ITC protected, GSTIN kept active

Skip the guesswork.

Let an expert handle it →

Avoid Delays

Common Mistakes That Delay Your Application

Missing GSTR-1 or GSTR-3B due dates and paying late fees

Not filing nil returns and getting later returns blocked

Claiming ITC not appearing in GSTR-2B

Not reconciling purchases against GSTR-2B each month

Filing GSTR-1 while the previous GSTR-3B is still unfiled

Mis-reporting exports / zero-rated supplies and blocking refunds

Choosing the wrong filing frequency (monthly vs QRMP)

Missing QRMP PMT-06 monthly tax payments

Ignoring the annual GSTR-9 / 9C deadline

Non-filing for six months risking GSTIN cancellation

TaxClue reviews your documents before filing to reduce avoidable errors.

Stay Compliant

The GST Return Filing Cycle

Monthly

GSTR-1 — by 11th of next month
GSTR-3B & tax payment — by 20th
Reconcile ITC against GSTR-2B

Quarterly (QRMP)

GSTR-1 / 3B quarterly (22nd/24th)
Optional IFF for B2B — by 13th
PMT-06 monthly tax — by 25th (M1, M2)

Composition

CMP-08 — by 18th after quarter
GSTR-4 annual return — by 30 June
Low flat rate, no input tax credit

Annually

GSTR-9 — by 31 December
GSTR-9C reconciliation — turnover above ₹5 cr
Nil returns filed for every period

Risk Assessment

Penalties & Consequences

What is at stake if you do not comply

Late fee of ₹50/day (₹20/day nil) per return until filed
18% interest per annum on any tax paid late
ITC lost if not claimed / reconciled against GSTR-2B in time
GSTR-1 blocked when the previous GSTR-3B is unfiled
Cancellation of registration after six months of non-filing

Latest Updates

Regulatory Updates 2025–26

2025: The Invoice Management System (IMS) lets recipients accept, reject or keep invoices pending to finalise GSTR-2B and eligible input tax credit.
2025: QRMP scheme lets taxpayers with turnover up to ₹5 crore file GSTR-1 and GSTR-3B quarterly while paying tax monthly via PMT-06.
Apr 2025: Businesses with AATO of ₹10 crore or more must report e-invoices to the IRP within 30 days of the invoice date.
2025: GSTR-9 annual return remains optional for turnover up to ₹2 crore; GSTR-9C self-certified reconciliation applies above ₹5 crore.

The Difference

Why Businesses Choose TaxClue

01

CA / CS Team

Qualified Chartered Accountants and Company Secretaries with deep GST expertise.

02

End-to-End

From data collection to filing — fully managed, zero effort from you.

03

Fast Turnaround

Committed timelines with proactive status updates every period.

04

100% Online

Everything over WhatsApp / email — no office visits required.

05

Transparent Fees

A clear, fixed fee quoted upfront — ₹0 hidden professional charges.

06

Always Updated

We monitor GST notifications, circulars and portal changes (IMS, e-invoicing).

Data Care

Your Documents Deserve Professional Care

Documents handled by professionals under confidentiality
Access limited to the team working on your file
Communication over secure digital channels
Documents retained only as long as needed for compliance

Answers

Frequently Asked Questions

Which GST returns does a regular taxpayer file?

Regular taxpayers file GSTR-1 for outward supplies and GSTR-3B for the summary and tax payment. GSTR-1 is due by the 11th of the next month and GSTR-3B by the 20th. Composition dealers instead file CMP-08 quarterly and GSTR-4 annually.

What is the difference between GSTR-1 and GSTR-3B?

GSTR-1 reports your outward supplies (sales) invoice-wise and feeds your buyers’ GSTR-2B. GSTR-3B is the summary return where you declare total liability, claim ITC and pay tax. Both are mandatory for every period, even if nil.

What is the QRMP scheme and who can use it?

QRMP lets taxpayers with aggregate turnover up to ₹5 crore file GSTR-1 and GSTR-3B quarterly while paying tax monthly through PMT-06. GSTR-3B is due by the 22nd or 24th (state-wise) and an optional IFF for B2B invoices can be uploaded by the 13th.

When is GST filed monthly versus quarterly?

Businesses with aggregate turnover above ₹5 crore must file GSTR-1 and GSTR-3B monthly. Those with turnover up to ₹5 crore may opt for QRMP and file quarterly, paying tax monthly via PMT-06.

What is the penalty for late GST return filing?

The late fee is ₹50 per day (₹20 per day for nil returns), subject to a cap, plus 18% per annum interest on any tax paid late. Continued non-filing can lead to blocked returns and cancellation of the GSTIN.

Do I need to file a return if there were no sales?

Yes. A nil return must still be filed for every period, otherwise the late fee applies and subsequent returns get blocked. Nil GSTR-1 and GSTR-3B can be filed quickly — often through SMS — and TaxClue files them for you.

How is Input Tax Credit claimed while filing?

ITC is claimed in GSTR-3B and must be matched with the auto-populated GSTR-2B. If a supplier has not filed their GSTR-1, that credit will not appear, so we reconcile GSTR-2B against your books every month before filing.

What is the annual GST return and when is it due?

The annual return GSTR-9 consolidates the year’s returns and is due by 31 December of the following financial year. Taxpayers with turnover above ₹5 crore also file the reconciliation statement GSTR-9C.

What happens if I do not file GST returns for several months?

GSTR-1 gets blocked if the previous GSTR-3B is unfiled, late fees and 18% interest accumulate, your buyers cannot claim ITC on your invoices, and non-filing for six consecutive months can lead the officer to cancel your GSTIN.

What returns do composition dealers file?

Composition dealers file CMP-08 quarterly (by the 18th after each quarter) to pay tax at a low flat rate, and the annual return GSTR-4 (by 30 June). They cannot claim input tax credit or charge GST separately on invoices.

Can nil GST returns be filed by SMS?

Yes. Nil GSTR-1 and GSTR-3B can be filed through SMS from the registered mobile number, which is quick when there are no transactions in a period. TaxClue files nil returns for you so the GSTIN stays active.

What is the IMS (Invoice Management System)?

The Invoice Management System lets recipients accept, reject or keep pending supplier invoices, which then flow into the auto-populated GSTR-2B for ITC. It affects how much credit appears in your GSTR-3B, so we monitor it during reconciliation.

What are the GST return types and their due dates?

The core returns are GSTR-1 for outward supplies, due by the 11th of the next month, and GSTR-3B for summary and tax payment, due by the 20th (or 22nd/24th for QRMP filers). Composition dealers file CMP-08 quarterly and GSTR-4 annually, and the annual return GSTR-9 (with GSTR-9C above ₹5 crore) is due by 31 December of the following financial year.

Can I revise a GST return after filing?

GST returns cannot be revised once filed. Instead, any error is corrected in the return of a later period — for example, a missed or wrong invoice in GSTR-1 is amended in a subsequent GSTR-1, and adjustments are reflected in the next GSTR-3B — up to the deadline for amendments for that financial year.

What is GSTR-2B and how is it different from GSTR-2A?

GSTR-2B is a static, auto-drafted input tax credit statement generated once each month, and it is the basis for the ITC you can claim in GSTR-3B. GSTR-2A is a dynamic statement that keeps updating as suppliers file, so it changes over time. For claiming credit, GSTR-2B is the reference we reconcile against your books.

Until when can I claim input tax credit for an invoice?

ITC on an invoice can be claimed up to the earlier of 30 November following the end of that financial year, or the date of filing the annual return for that year. After this deadline the credit lapses, so timely monthly reconciliation and filing are important to avoid losing eligible credit.

Verify Everything

Official Sources & Legal References

Every regulatory figure on this page — due dates, late fees, interest and returns — is drawn from primary law and official government sources. Verify them directly:

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