GST Return Filing · Panaji, Goa
Complete GST return filing services in Goa — GSTR-1, GSTR-3B, GSTR-9 annual return, GSTR-4 for composition, ITC-04 job work, GSTR-2A/2B reconciliation, and CA-managed compliance by qualified CAs in Panaji.
Overview
GST compliance requires every registered taxpayer to file multiple returns each year — GSTR-1 (outward supplies), GSTR-3B (summary return with tax payment), GSTR-9 (annual return), and where applicable, GSTR-4 (composition), ITC-04 (job work), and GSTR-2A/2B reconciliations. Missing deadlines attracts late fees (₹50 per day per return), interest at 18% p.a. on unpaid tax, and increasingly, GST notices and scrutiny.
Beyond mere deadline compliance, well-managed GST return filing maximises legitimate input tax credit, prevents the reversal of ITC that the department can trigger through GSTR-2B mismatches, and keeps the business's GST score clean on the department's risk analytics platform. Our GSTR-2B reconciliation and GSTR-9 annual return services address the two most complex compliance requirements.
What we cover
From monthly GSTR-1 to annual GSTR-9 and ITC reconciliation — complete GST return compliance.
Talk to our CA →Monthly or quarterly outward supply details — invoice-level data including B2B, B2C, exports, credit notes, amendments, and HSN summary. Foundation of the buyer's ITC claim.
Self-assessed summary of outward supplies, ITC claimed, and net tax payment — filed monthly (or quarterly under QRMP) with tax payment by the due date.
Comprehensive annual reconciliation of outward supplies, ITC availed, and tax paid for the full financial year — identifying and correcting any discrepancies between monthly returns.
Annual return for composition scheme taxpayers — filed by 30 April consolidating the four quarterly CMP-08 statements and all inward supply details.
Quarterly or annual statement of goods sent to and received back from job workers — mandatory for principals using job workers for processing or manufacturing.
Matching purchase register against supplier-filed GSTR-1 data (GSTR-2A) and the static monthly ITC statement (GSTR-2B) — identifying mismatches, following up with suppliers, and protecting ITC claims.
Key GST return deadlines
Outward supply return for taxpayers with turnover above ₹5 crore — filed by 11th of following month.
Monthly summary return with tax payment — by 20th (or 22nd/24th for QRMP monthly payment).
Annual return (GSTR-9) by 31 December; composition annual return (GSTR-4) by 30 April of following year.
Job work statement — quarterly by 25th of month after quarter-end; annual filing option for eligible taxpayers.
Frequently asked questions
A regular GST taxpayer must file: GSTR-1 (outward supplies — monthly by 11th or quarterly under QRMP); GSTR-3B (monthly summary return with tax payment — by 20th); GSTR-9 (annual return — by 31 December for turnover above ₹2 crore); and GSTR-9C (self-certified reconciliation statement — for turnover above ₹5 crore). Additionally, ITC-04 if job work is involved, and GSTR-2B reconciliation every month.
Late fee for GSTR-1 and GSTR-3B: ₹50 per day (₹25 CGST + ₹25 SGST) per return for returns with tax liability; ₹20 per day (₹10 CGST + ₹10 SGST) for nil returns. Late fee for GSTR-9: ₹200 per day (₹100 CGST + ₹100 SGST), subject to a maximum of 0.25% of the taxpayer's turnover in the state. In addition, interest at 18% p.a. applies on outstanding tax from the due date.
The Quarterly Return Monthly Payment (QRMP) scheme allows taxpayers with aggregate turnover up to ₹5 crore to file GSTR-1 and GSTR-3B quarterly (instead of monthly) while paying tax monthly through a challan (PMT-06) by the 25th of each month. This reduces the number of return filings from 24 to 8 per year. Taxpayers opt in or out of QRMP on the GST portal between the 1st and 31st of the second month of a quarter.
GSTR-2B is a static auto-drafted ITC statement generated on the 14th of each month showing ITC available from supplier-filed GSTR-1, GSTR-5, and GSTR-6 for the previous tax period. Rule 36(4) restricts ITC claims in GSTR-3B to the amount reflected in GSTR-2B (plus 5% buffer, which was later removed). If a supplier has not filed their GSTR-1, the buyer cannot claim ITC for those invoices — making supplier compliance monitoring essential.
E-invoicing requires taxpayers above the notified turnover threshold (currently ₹5 crore) to generate invoices on the Invoice Registration Portal (IRP), which assigns an Invoice Reference Number (IRN) and QR code. E-invoices are automatically populated into GSTR-1 — reducing manual data entry. Failing to generate an e-invoice for an eligible transaction means the invoice is not a valid tax document and the buyer cannot claim ITC.
If the outward supply declared in GSTR-1 is higher than that in GSTR-3B, the department may initiate scrutiny to recover the difference as unpaid tax. If GSTR-1 is lower than GSTR-3B (excess tax paid), the taxpayer can adjust in subsequent returns. GSTR-9 is the annual reconciliation where these differences are identified and corrected. Significant or repeated mismatches attract GST notices and can be treated as suppression of turnover.
Related services
Our qualified CAs in Panaji, Goa manage every GST return — on time, every month — so you can focus on your business. Late fees, interest, and ITC losses are entirely avoidable with professional filing.