Compliance Pack
GSTR-1 and GSTR-3B monthly filing
Who it is for: Registered and filing monthly
What this means, checked by a CA
Every month you report your sales invoice by invoice in GSTR-1 and then pay tax in GSTR-3B. We check your sales against your books, review your purchase credits in IMS, file GSTR-1 by the 11th and GSTR-3B by the 20th so that no late fee, interest or e-way bill block builds up.
₹1,499
a month, + 18% GST
- Delivered in GSTR-1 by the 11th and GSTR-3B by the 20th of the next month, once sales and purchase data reach us by the 5th
- Due: GSTR-1 by the 11th of the next month; GSTR-3B with payment by the 20th of the next month (monthly filers)
How we do it: IDFD
Every case runs through the same four steps: Information, Discussion, Forms, Deliverables. You see each one ticked as it happens.
InformationWhat we need from you · 8 items
Sales register with all invoices
Builds GSTR-1 invoice by invoice
Buyer GSTINs for B2B sales
Flows to buyer's GSTR-2B
Credit notes, debit notes, advances
Adjusts liability in GSTR-1
Export invoices and shipping billsOptional
Zero-rated table in GSTR-1
Purchase register for the month
Matched with GSTR-2B and IMS
Reverse charge expenses listOptional
RCM tax paid in cash
E-invoice IRN data if applicableOptional
Auto-fills GSTR-1 for ₹5 crore plus
Cash ledger balance or funds
Tax, interest, late fee in cash
DiscussionWhat we discuss · 6 items
Did any sales, credit notes or exports this month need correcting from earlier months?
Decides GSTR-1A or amendment tables
Has every B2B buyer's GSTIN been checked as active?
Wrong GSTIN blocks buyer's ITC
Did you cross ₹5 crore turnover in any year since 2017-18?
E-invoicing applies to B2B invoices
Are any earlier GSTR-1 or GSTR-3B returns unfiled?
Late fee, e-way bill block, three-year bar
Did you pay any import of services, legal fees or GTA under reverse charge?
RCM liability and its ITC
Are there purchases you dispute or did not receive?
Reject or keep pending in IMS
FormsForms we file · 7 items
Reconcile the sales register with e-invoices and e-way bills
Where: Internal. Due: By the 8th
Prepare and file GSTR-1 (B2B, B2C, exports, credit and debit notes, HSN summary, document summary)
Where: https://www.gst.gov.in. Due: 11th of the next month
Correct any outward supply error through GSTR-1A before GSTR-3B
Where: https://www.gst.gov.in. Due: Before filing GSTR-3B
Review inward invoices in IMS (accept, reject or keep pending) and regenerate GSTR-2B if actions changed
Where: https://www.gst.gov.in. Due: After GSTR-2B on the 14th, before GSTR-3B
Compute net tax payable
Output tax from GSTR-1 and 1A plus RCM, minus eligible ITC from GSTR-2B (after Sec 17(5) and reversals); cash needed = balance after credit set-off, plus interest at 18 percent a year on any late cash portion, plus late fee
Where: Internal. Due: By the 18th
Deposit cash through PMT-06 challan if the cash ledger is short
Where: https://www.gst.gov.in. Due: Before filing GSTR-3B
File GSTR-3B, offset liability and submit with DSC or EVC
Where: https://www.gst.gov.in. Due: 20th of the next month
DeliverablesWhat you get · 3 items
GSTR-1 ARN and filed summary
When: By the 11th
GSTR-3B ARN, challan and tax paid summary
When: By the 20th
Monthly note of mismatches and pending items
When: With GSTR-3B
Questions people ask
Do I pay late fee even if there was no sale?
Yes. A late nil return costs ₹20 a day, capped at ₹500.
Is interest charged on the full tax or only on cash?
Only on the part of the tax paid late in cash; tax set off from ITC carries no interest.
My buyer says my invoice is missing in his GSTR-2B. Why?
Invoices reach the buyer only after you file GSTR-1 (or add them in GSTR-1A). Check the GSTIN and period you reported.
Can I fix a wrong figure in GSTR-3B after filing?
No. Since July 2025 the auto-populated liability is final; correct outward supplies in GSTR-1A before GSTR-3B, or adjust in a later period where the law allows.
When was the due date last extended?
For September 2025 GSTR-3B the due date was extended to 25 October 2025 (Notification 17/2025-CT). Extensions are one-off; plan for the 20th.
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