Monthly and quarterly GST compliance: outward supplies in GSTR-1, the summary return and payment in GSTR-3B, and the e-invoicing and e-way bill obligations that sit alongside them. Most of the real work is reconciliation — what the books show, what GSTR-1 reported, what GSTR-2B allows, and what GSTR-3B claimed.
The law it sits under.
Sections 37 and 39 of the Central Goods and Services Tax Act, 2017, read with Rules 59 to 61 of the CGST Rules, 2017. Input tax credit is governed by sections 16 and 17. E-invoicing applies under Rule 48(4) above the notified turnover threshold.
Every registered person, including one with no supplies in the period, who must still file a nil return. Whether you file monthly or under the QRMP scheme depends on turnover and on the election made for the year.
How the work runs.
Reconcile sales and purchase registers against the books before anything is filed.
Compare GSTR-2B with the purchase register and flag credits that suppliers have not reported, so they can be chased inside the window rather than lost.
Identify credits blocked by section 17(5) and reverse credit where Rule 42 or 43 requires it.
Prepare and file GSTR-1 and GSTR-3B, and compute the cash payable after set-off.
Check e-invoice and e-way bill coverage against outward supplies for the period.
Send you a monthly reconciliation summary showing books, returns and credit in one view.
The deliverables.
- Returns filed
- GSTR-1 and GSTR-3B with acknowledgement reference numbers.
- Reconciliation
- A monthly statement tying books, GSTR-1, GSTR-2B and GSTR-3B together.
- Credit register
- A running record of credit claimed, deferred and reversed, with reasons.
Sales register with invoice-level detail and HSN codes · purchase register · debit and credit notes · export invoices and shipping bills · advances received · GST portal credentials or e-filing access · details of reverse-charge purchases · previous period returns and the closing credit balance.
Key dates
GSTR-1 is ordinarily due on the 11th of the following month for monthly filers, and GSTR-3B on the 20th, with different dates under QRMP. Due dates are extended by notification often enough that we track them per return rather than assuming the standard date.
Statutory dates change by notification and circular. We confirm the operative date for your year rather than quoting the ordinary one.
Tell us the specifics.
Include the entity type, the assessment or financial year concerned, and any notice or reference number — it lets us give you a useful answer first time.