Tax compliance services | India

GST Return Preparation and Filing Services in India

Accurate tax return preparation is essential for businesses, accountants and tax professionals. We assist with GST return preparation, electronic filing, reconciliation and compliance documentation, as well as applicable legacy sales tax, VAT and CST matters.

Current position: Goods and Services Tax (GST) replaced most state VAT and central sales tax compliance for GST-covered supplies from 1 July 2017. State VAT and the Central Sales Tax Act, 1956 continue to matter for specified non-GST goods and historical tax periods. The correct return depends on the nature of the goods, registration, jurisdiction and relevant tax period.

Our return preparation and filing services

Preparing numerous sales and tax returns can be time-consuming, especially during statutory filing periods. Outsourcing routine compilation and reconciliation to experienced professionals can help businesses and chartered accountancy practices manage workloads and reduce avoidable errors.

GST outward-supply statement preparation and filing (GSTR-1, where applicable).
GST summary return preparation and payment reconciliation (GSTR-3B, where applicable).
Annual return and reconciliation assistance (GSTR-9 and GSTR-9C, where legally required).
Invoice, credit-note, debit-note and input tax credit reconciliation, including available GSTR-2B data.
Support for composition taxpayer statements and returns, including CMP-08 and GSTR-4 where applicable.
Legacy VAT and CST return preparation, filing and departmental follow-up for relevant periods or goods.
Return review, supporting schedules, notices and record organization.

Applicable GST law and important provisions

The Central Board of Indirect Taxes and Customs (CBIC) GST portal provides legislation, rules, notifications and circulars. Important provisions of the Central Goods and Services Tax Act, 2017 include:

Section 37: furnishing details of outward supplies, generally through GSTR-1.
Section 39: furnishing periodic returns, including GSTR-3B for applicable registered persons.
Section 44: annual return obligations, subject to applicable rules, thresholds and exemptions.
Section 16: eligibility and conditions for claiming input tax credit.
Section 50: interest on delayed payment of tax, as applicable.
Section 47: late fee for failure to furnish specified returns or statements within the prescribed time.
Section 61: scrutiny of returns by the proper officer.

Rules 59, 61 and 80 of the CGST Rules, 2017 govern relevant outward-supply, return and annual-return procedures. State and Union Territory GST laws, the IGST Act and current notifications may also apply.

Common GST forms and filing requirements

GSTR-1

Statement of outward supplies furnished by eligible regular taxpayers. The filing frequency may be monthly or quarterly under the applicable scheme. Invoice-level reporting and amendments should be reconciled with business records.

GSTR-3B

Summary return reporting tax liabilities, eligible input tax credit and tax payment. Filing periods and due dates depend on the taxpayer category and applicable notifications.

GSTR-9 and GSTR-9C

Annual return and self-certified reconciliation statement, respectively, where required under the law and current exemptions. Eligibility and turnover thresholds must be checked for the relevant financial year.

CMP-08 and GSTR-4

Relevant to taxpayers under the composition scheme, subject to the applicable reporting requirements.

How return filing assistance works

Collect records: sales and purchase registers, tax invoices, debit and credit notes, GSTIN details and payment information.
Review transactions: identify taxable, exempt, zero-rated and reverse-charge transactions, where relevant.
Reconcile: compare books with outward-supply data, GSTR-2B, electronic ledgers and previously filed returns.
Prepare returns: compile applicable forms, supporting workings and tax-payment calculations.
Review and file: obtain taxpayer approval, submit through the authorized portal and preserve acknowledgements.
Maintain records: retain supporting documentation and address discrepancies or notices promptly.

Documents typically required

GST registration details and authorized signatory information.
Sales and purchase invoices, credit notes and debit notes.
Accounting ledgers, trial balance and relevant bank records.
Input tax credit reconciliation and GSTR-2B details.
Details of advances, exports, imports, interstate supplies and reverse-charge transactions, where relevant.
Previous return acknowledgements, challans and notices.
For legacy VAT or CST: relevant state registration details, sales and purchase registers, statutory declaration forms and prior-period records, as applicable.

VAT and CST return filing for legacy and excluded goods

Although GST now covers most supplies, state VAT and CST obligations may continue for specified goods such as alcoholic liquor for human consumption and certain petroleum products that remain outside GST levy until brought within it under the constitutional and statutory framework. State-specific rules determine registration, returns, rates and due dates. Historical VAT or CST assessments, revised returns and disputes may also require support.

The India Code website provides central legislation, including the Central Sales Tax Act, 1956. For state VAT obligations, consult the relevant state's commercial taxes department and current notifications.

Due dates, late fees and compliance checks

Return due dates vary by form, taxpayer category, filing frequency and government extensions. Do not assume that a single deadline applies to every GST return. Check the relevant tax period in the official GST portal before filing. Delays can result in late fees, interest or restrictions under applicable provisions.

Official government resources

Professional tax filing support

We provide consultancy assistance for GST return preparation and filing, and VAT or CST return compliance where still relevant. Businesses, proprietorships, companies and accounting professionals may seek support for routine return preparation, reconciliation and documentation. For enquiries, contact Businesswonder.

This page provides general information, not a substitute for advice based on the taxpayer's facts. Check the latest law, notifications and portal advisories for the relevant tax period.