GST_Returns

022-49700012 / 49710667
Paresh@pragroup.in
384-M, Anand Properties Limited, Dhabolkar Wadi, 4th floor, Office No.15, Kalbadevi Road, Mumbai-400012

+91-022-49700012 | 49710667

Paresh@pragroup.in


	Home Useful Links Services Tax Compliances GST Returns Income Tax Returns TDS Returns Professional Tax (PTRC) Returns Audit & Assurance Services Audit under Income Tax Act Audit under GST Audit under Companies Act Due Diligence, Reviews and Investigations Assessment, Scrutiny and Appeals Direct Taxation Indirect Taxation ROC Compliances for Pvt Ltd / LLP / OPC Companies Annual Compliance Change in Directors Change in Registered Address Change in Name Incorporations Private Limited Company Insights Articles Videos Knowledge Bank Calculators GST MRP Calculator GST Rate Calculator GST Calculator Tax Calculator TDS Calculator Calculate Net Profit Calculate Net Worth Effective Capital HRA NSC EMI Auto Loan Calculator Home Loan Calculator Get No. Of Installment RERA Calculator Developers Calculator Home Buyer Delay Interest Home Buyer Refund Bulletins RBI SEBI Notification Circular Income Tax Service Tax Central Sales Tax Excise Matters Customs Company Law Labour Laws FEMA The LLP Act 2008 Accounting Standard (INDAS) Others GST VAT Delhi VAT Maharastra VAT Gujarat VAT Telangana VAT Tamil Nadu VAT IGST UTGST Compensation Cess IBC Regulation Utilities Rates of TDS TDS Rates for N.R.I us 195 Rates of Income Tax Depreciation Rates Companies Act Depreciation Rates Income Tax Act ROC Filing Fees (Cos Act, 2013) ROC Fee Structure (Cos Act, 2013) Cost Inflation Index IFSC Codes MICR Codes Rates of NSC Interest Gold and Silver Rates Rates of Stamp Duty LLP Fees National Industries Classification HSN Rate List Deduction u/s 80TTA Vs 80TTB Links Quick Links Important Links GST/VAT Links Ease Of Doing Business Acts Direct Tax Income Tax Act Wealth Tax Act Income Declaration Scheme 2016 Income Tax 2025 Indirect Tax Service Tax(Finance Act, 1994) Central Sales Tax Act, 1956 The Central Excise Act, 1944 Customs Act, 1962 Entry Tax Act Corporate Laws Companies Act, 2013 Companies Act, 1956 LLP ACT SEBI Act, 1992 VAT Laws Delhi Value Added Tax Act, 2004 MVAT Act, 2002 West Bengal VAT Act, 2003 Tamilnadu VAT ACT, 2006 Karnataka Value Added Tax Act, 2003 Gujarat Value Added Tax Act, 2003 UP VAT Act, 2008 Rajasthan Value Added Tax Act, 2003 Punjab Value Added Tax Act Haryana Value Added Tax Act Telangana VAT Act 2005 Andhra Pradesh VAT Act, 2005 Bihar Value Added Tax Act, 2005 Other Statutes ESI Act, 1948 PF Act, 1952 Profession Tax Act The Indian Partnership Act, 1932 Societies Registration Act, 1860 Competition Act, 2002 Reserve Bank of India Act, 1934 MRTP Act, 1969 Equalisation Levy Act, 2016 Right To Information Act, 2005 FEMA, 1999 Maharashtra RERA RERA, 2016 Insolvency & Bankruptcy Code, 2016 Benami Property Act 1988 GST Laws IGST Act , 2017 CGST Tax Act, 2017 UTGST Act, 2017 GST (Compensation to States) Act Rules Direct Tax Rules Income Tax Rules Wealth Tax Rules 1957 Income Declaration Scheme Rules 2016 Indirect Tax Rules GST Valuation Rules , 2016 Service Tax Rules CST (Delhi) Rules, 2005 CST (Maharashtra) Rules Customs Valuation Rules Cenvat Credit Rules, 2017 Entry Tax Rules Corporate Laws Rules Companies Rules, 2014 LLP Rules, 2009 LLP Winding up Rules, 2012 Cos Unpaid Dividend Rules, 1978 VAT Laws Rules Maharashtra VAT Rules, 2005 West Bengal VAT Rules, 2005 Tamilnadu VAT Rules, 2007 Gujarat VAT Rules, 2006 Uttar Pradesh VAT Rules, 2008 Haryana VAT Rules, 2003 Telangana VAT Rules 2005 Andhra Pradesh VAT Rules, 2005 Other Statutes Profession Tax Rules NBFC Deposits Directions, 1998 NBFC & Misc NBC (Advt) Rules, 1977 NBFC Auditor Report Directions, 2008 Cost records and audit Rules, 2014 Baggage Rules, 2016 Equalisation Levy Rules, 2016 NCLT And NCLAT Rules Insolvency & Bankruptcy Rules Benami Property Rules, 2016 GST Rules CGST Rules, 2017 IGST Rules 2017 Forms Income Tax Forms ROC Forms (Cos Act, 2013) ROC Forms (Cos Act, 1956) Income Declaration Forms Wealth Tax Forms Service Tax Forms Companies Unpaid Dividend Forms NBFCs Forms LLP Winding up FEMA Forms LLP Forms CGST Forms Accounts and Records GST Forms Advance Ruling Appeals and Revision Assessment and Audit Composition Demands and Recovery Input Tax Credit Inspection, Search and Seizure Offences and Penalties Payment of Tax Refund Registration Returns Transitional Provisions Value of Supply Careers Admin Login Email Login Time Sheet Contact Us

GST RETURN FILING SERVICES IN MUMBAI

Why Partner with Paresh Rawal & Associates for GST Return Filing?

GST compliance doesn’t have to be stressful, delayed, or risky.
At Paresh Rawal & Associates, we combine deep GST law expertise with AI-driven compliance tools to deliver accurate, timely, and penalty-free GST return filing — every single month.

GST Compliance, Powered by AI

We don’t just file returns — we intelligently manage GST.

AI-based data validation & mismatch detection
Automated reconciliation of GSTR-1, GSTR-3B & 2B
Early identification of ITC risks, Rule 37A issues & vendor defaults
Smart reminders so deadlines never chase you

Result? Fewer notices. Zero surprises. Peace of mind.

GST Experts Who Know the Law — Not Just the Portal

Our team of Chartered Accountants and Management Professionals brings practical GST law knowledge, not textbook theory.

Correct classification & tax positions
Strategic ITC optimisation (legally, of course ??)
Proactive advisory to avoid penalties & interest
Strong handling of assessments, scrutiny & departmental queries

Personalized, Business-First Approach

Every business is different — and so is its GST story.
We don’t believe in “one-size-fits-all” filing.
Our solutions are custom-designed based on:

Your industry & transaction flow
Multi-state / multi-GSTIN structure
Vendor compliance health
Working capital impact

Mumbai-Based. Nationwide Reach.

Headquartered in Mumbai, the financial capital of India, we serve clients across India with technology-enabled GST & tax solutions — efficiently, securely, and professionally.

?? Let AI-Driven Compliance Work for You

If you want GST filings done right the first time, backed by law, logic, and technology, you’re in the right place.

?? Connect with Paresh Rawal & Associates today
Smart Compliance. Strong Advisory. Zero Guesswork.

(Because GST is serious business — but managing it doesn’t have to be painful.)

WHAT ARE GOODS AND SERVICE TAX (GST)

The Goods and Services Tax (GST) is a value-added tax levied on most goods and services sold for domestic consumption. It is a comprehensive, multi-stage, destination-based tax that replaces various previous indirect taxes, including VAT, service tax, and excise duty. GST is collected at each stage of the production and distribution cycle, with the final burden falling on the end customer. It aims to simplify the tax structure, develop a unified national market, and boost compliance. GST is divided into three components: Central GST (CGST), State GST (SGST) within states, and Integrated GST (IGST) for interstate transactions.

MEANING OF GST RETURN FILING

GST return filing refers to the process by which registered taxpayers must file returns for Goods and Services Tax (GST) every month. A ‘return' is stated as the paperwork that a taxpayer is required to file in accordance with the tax authorities. These returns provide details of the income, sales, purchases, and taxes paid and collected. Filing GST returns is mandatory and ensures compliance with the tax laws. It involves declaring details such as outward and inward supplies, tax liability, and input tax credit. There are different types of GST returns that must be filed monthly, quarterly, or annually, depending on the business turnover and type.

Every individual registered under the new regime of GST would need to file timely returns. Even if a legal entity has no ongoing activity, it must file returns as ‘GST nil returns' to avoid GST compliance issues.

BENEFITS OF GST RETURN FILING

Greater Tax Base
Lower taxes, subsuming of taxes
Ease of doing Business
Unified Platform

GST return is a document that consists of all the details of income/sales, expense/purchase of any tax-paying individual or company. One must file their GST return with the tax administrative authority, according to the GST return filing consultants. The net tax liability of a person is calculated by the tax authorities with a GST return. In the GST regime, any regular business with more than 5 crores of annual aggregate turnover is obliged to file 2 monthly returns and 1 annual return. This totals about 26 GST return filings in a year. However, under the QRMP scheme, the number of GST filings may vary quarterly for GSTR-1 filers. For them, the number of return filings in a year is 9 (this also includes GSTR 3B and annual return). Special cases such as composition dealers have separate returns that need to be filed. They are required to file 5 GSTR return filings in a year. Many businesses opt for GST return filing services to ensure accuracy and compliance.

Here is the list of all the GST returns to be filed (along with their due dates) as prescribed under the CGST Act:

Return Form	Applicable Entrepreneurs	Description	GST Filing Due Dates
GSTR 1	Taxable Suppliers / Normal Taxpayers	Contain details of taxable goods/services/both and that of outward supplies (sales transactions). No tax is required to be paid through this return	10th of the next month
GSTR 2	Taxable Recipients / Normal Taxpayers	Carries details of inward supplies (purchases) related to taxable goods/services, along with ITC claims	15th of the next month
GSTR 2A	Taxable Recipients / Normal Taxpayers	Contains all the data of inward supplies of goods/services. The data is auto-populated and is a read-only return	-
GSTR 2B	Taxable Recipients / Normal Taxpayers	Is an auto-drafted ITC statement introduced by GSTN to simplify ITC claims	Generated on the 12th of every month
GSTR 3	Taxable Individuals	Includes information on monthly returns based on finalization of inward and outward supplies along with total tax payable	20th of the next month
GSTR 3B	Taxable Individuals	Contains summarized details of all outward supplies made, input tax credit claimed, tax liability ascertained and taxes paid	Monthly - 20th of the next month Quarterly - 22 or 24th of the next month
GSTR 4	Composition Suppliers	Carries details related to GST return filing that is to be filed on annual basis by taxpayers who have opted for composition scheme	30th April of next year
GSTR 5	Taxable NRIs	Includes details of GST return filing for non-reisdent foreign individuals provided they are registered under GST and carry out transactions in India	20th of next month
GSTR 5A	Non-Resident OIDAR Service Providers	Contains details of the services provided from a place outside India to a person in India to unregistered person or non-taxable customers. (OIDAR - Online Information and Database Access or Retrieval)	20th of next month
GSTR 6	Input Service Distributor	Contains details of all the documents issued for the distribution of input credit and the manner of distribution	13th of next month
GSTR 7	Registered Persons Deducting tax at source (TDS)	This form facilitates return filing for authorities initiating TDS. It includes information of TDS deducted, the TDS liability (payable and paid) and TDS refund claimed (if any).	10th of the next month
GSTR 8	E-commerce Operators who are required to collect TCS	Contains information on all the supplies made through the E-commerce platform and the TCS collected on the same	10th of the next month
GSTR 9	Taxable Individuals	Annual Return - It is a combination of all the monthly and quarterly returns filed during that year (GSTR-1, GSTR-2A and GSTR-3B)	31st December of the next financial year
GSTR 9A	-	Consolidation of all the quarterly returns filed during the year	-
GSTR 9B	-	An annual return that contains details filed in GSTR 8	-
GSTR 9C	Self-certified Reconciliation Statement	Reconciliation filed by all the taxpayers whose turnover has exceeded 5 crores in that financial year	31st December of the next financial year
GSTR 10	Taxable Individuals	Final Return - Filed by a taxable individual whose registration has been cancelled or surrendered	Within 3 months of cancellation of order
GSTR 11	Individuals with UIN	Contains data of all the inward supplies received and claimed refund	28th of the month following the month for which statement is filed

Working with GST return filing consultants will ease the compliance burden for SMEs, and they can focus more on their business rather than getting occupied in GST return filing compliance procedures.

Late fee & Penalty for delayed GST return filing

Filing GSTR-3B is mandatory. Even if a business has no transactions during any month, it will still have to file a “NIL Return”.

From June 2021 onwards, the late fees will be levied and capped as follows:

For Nil tax liability, the penalty is Rs. 20 per day and maximum Rs. 500
For others the penalty is Rs. 50 per day and maximum charges may vary depending on the Annual Aggregate Turnover (AATO)
The maximum penalty for AATO upto 1.5 crores is ?2000
The maximum penalty or AATO between 1.5 to 5 crores the charges are Rs. 5000
The maximum penalty for AATO above 5 crores the charges are Rs. 10000

Interest is 18% per annum. It must be calculated by the taxpayer on the amount of outstanding tax to be paid. The time period will be from the next day of GST return filing to the date of payment.

In case of nil GSTR-3B filing, the maximum late fee charged will be Rs.500 per return (i.e. Rs. 250/- each for CGST & SGST). The maximum penalty is Rs. 10,000 (if the turnover is more than 5 crores). There is no late fee on IGST.

Hire Paresh Rawal & Associates as your GST return filing consultants to ensure prompt filing of GST returns without any delays, complications, or discrepancies.

292178 Times Visited