GSTR-1 and GSTR-3B filed every cycle by a named practitioner — with your input credit reconciled against GSTR-2B, not just uploaded and forgotten.
Starts at ₹599 per month · annual plans billed yearly
GST return filing is the periodic reporting of your sales, purchases and tax liability on the GST portal — chiefly GSTR-1 (outward supplies) and GSTR-3B (summary return with tax payment), filed monthly or quarterly. On FilingBase it costs from ₹599 a month, and every registered business must file — even months with zero sales.
Returns are where GST actually gets hard. The numbers in GSTR-1, GSTR-3B, your e-way bills and your books must agree; the input credit you claim must appear in GSTR-2B (what your suppliers reported); and each mismatch is a future notice. Late filing accrues a daily late fee and 18% interest on unpaid tax, blocks e-way bill generation after two defaults, and — under Rule 21 — persistent default gets registrations cancelled.
FilingBase treats returns as a production process: your invoices come in over WhatsApp or email, a named practitioner prepares and reconciles, you approve, we file, and the acknowledgements land in your tracker. Deadlines are our problem, not yours.
GSTR-1 by the 11th, 3B by the 20th (or QRMP dates) — tracked per client with reminders before, not late fees after.
Every claim is matched against GSTR-2B. Missing supplier invoices get chased before the credit lapses, not written off.
If a deadline is ever missed on a return we were responsible for, the late fee is on us. That is the contract.
A named GST practitioner who knows your business — reachable on WhatsApp, not a ticket queue.
1-vs-3B and books-vs-returns differences surface monthly, while they are one journal entry to fix.
Filed returns, challans, workings and acknowledgements archived per period — due diligence stops being a fire drill.
A specialist will map your situation to the right plan in one call.
Send invoices in whatever format you have — sheet, Tally export, or platform reports. We normalise them.
GSTR-1 prepared invoice-wise; purchases matched to GSTR-2B; mismatches flagged to you with supplier names.
A one-page summary — output tax, eligible ITC, net payable — sent for sign-off before anything is filed.
Outward supplies filed by the 11th (monthly) or via IFF/quarterly under QRMP.
Challan generated, tax paid, 3B filed by the 20th (22nd/24th for QRMP states). Acknowledgements to your tracker.
₹599
per month · nil returns or up to 10 invoices · QRMP
₹999
per month · up to 100 invoices · monthly or QRMP
₹1,999
per month · unlimited invoices · everything included
All prices are professional fees exclusive of GST at 18%. Government fees and stamp duty are charged at actuals and shown before you pay.
| Return | Who files it | Due date | What happens if late |
|---|---|---|---|
| GSTR-1 | All regular taxpayers — invoice-wise sales | 11th monthly · 13th quarterly (QRMP) | Late fee ₹50/day (₹20 nil); buyers can’t see your invoices in their 2B |
| GSTR-3B | All regular taxpayers — summary + payment | 20th monthly · 22nd/24th (QRMP) | Late fee + 18% p.a. interest on tax; e-way bills blocked after 2 defaults |
| CMP-08 | Composition dealers — quarterly payment | 18th of month after quarter | Interest on late payment; GSTR-4 blocked |
| GSTR-4 | Composition dealers — annual | 30 June following FY | Late fee up to ₹2,000 |
| GSTR-9 | Regular taxpayers above ₹2 Cr turnover | 31 December following FY | Late fee up to 0.5% of turnover |
| GSTR-9C | Self-certified reconciliation above ₹5 Cr | 31 December following FY | General penalty exposure |
Under QRMP (turnover up to ₹5 crore) you file quarterly but pay monthly via PMT-06 — a cash-flow decision we optimise at onboarding.
Mistake one: treating GSTR-3B as a rough summary. The department’s systems now auto-compare your 3B against your GSTR-1 (DRC-01B) and against your e-way bills. Report ₹10 lakh of invoices in GSTR-1 but pay tax on ₹9 lakh in 3B and the mismatch is flagged the same month — with a form demanding explanation or payment before your next return. Consistent, invoice-level preparation is not perfectionism; it is how you stay out of the notice queue.
Mistake two: claiming input credit from your purchase register instead of GSTR-2B. Since Section 16(2)(aa), credit is available only when the supplier has actually reported the invoice — your books don’t matter if the vendor hasn’t filed. Claim unmatched credit and you face reversal with 18% interest (24% in some cases). The discipline that works: reconcile 2B monthly, chase defaulting suppliers immediately (they fix it while the relationship is warm), and remember the hard deadline — credit for a financial year dies on 30 November of the following year under Section 16(4). Every November we recover lakhs for clients in last-chance credits; every December we tell someone the money is gone.
Also on the radar for growing businesses: e-invoicing is mandatory once turnover crosses ₹5 crore — invoices without an IRN are legally invalid, and your buyers lose credit. If you are approaching the threshold, our e-invoicing setup gets your billing software compliant before the switch date, not after the first rejected invoice.
The annual layer: GSTR-9 (mandatory above ₹2 crore) reconciles the year, and GSTR-9C adds self-certified reconciliation above ₹5 crore. Exporters renew their LUT every April. And if a mismatch from the past surfaces as a notice, our notice-reply team responds with the reconciliations we have been keeping all along.
Yes — nil returns are mandatory for every registered taxpayer, every period. A nil GSTR-3B late fee is ₹20/day. Miss enough of them and e-way bills get blocked and cancellation proceedings start. Our Starter plan exists mostly to keep nil-filers safe and cheap.
For monthly filers: GSTR-1 by the 11th and GSTR-3B by the 20th of the following month. Under QRMP: GSTR-1 quarterly by the 13th, GSTR-3B by the 22nd or 24th (depending on your state), with monthly tax via PMT-06 by the 25th. Composition: CMP-08 quarterly by the 18th, GSTR-4 annually by 30 June.
The Quarterly Return, Monthly Payment scheme, available up to ₹5 crore turnover — you file GSTR-1 and 3B quarterly but pay tax monthly. It cuts filing work by two-thirds; the trade-off is that B2B buyers see your invoices in their 2B only quarterly unless you use the optional monthly IFF. We pick the configuration based on your customer mix.
GSTR-2B is the government’s statement of the input credit you are allowed — built from what your suppliers filed. Credit claimed beyond 2B gets reversed with 18% interest. We match every purchase against 2B monthly, flag suppliers who haven’t reported, and chase them before your credit lapses on the 30 November deadline.
GSTR-3B: ₹50/day late fee (₹20 for nil), capped by turnover slab, plus 18% annual interest on unpaid tax from the due date. Two consecutive defaults block e-way bill generation; six months of default triggers cancellation proceedings. The indirect costs — buyers losing your credit visibility — are usually worse than the fees.
Yes. Onboarding takes about a week: we pull your filed returns from the portal, rebuild the reconciliation baseline for the year, flag anything already mismatched, and take over from the next due date. Past periods stay your previous accountant’s work unless you ask us to review them.
Yes — Amazon, Flipkart, Meesho and food platforms are a specialty. Their settlement reports (with TCS under Section 52) rarely match your sales register naively; we reconcile platform TCS, returns and commission before filing so your 3B agrees with what the platforms reported against your GSTIN.
The Complete plan includes GSTR-9 (and 9C preparation where applicable). On Starter and Growing plans it is a season add-on — we quote it in October so there are no surprises in December.