Monthly / Quarterly Filings

Timely, accurate, and reconciled GST return filing managed with discipline and precision to keep your compliance record clean and your input tax credits fully protected.

Overview

GST return filing is the most recurring and operationally demanding aspect of GST compliance. For most businesses, it is a continuous process GSTR-1 for outward supplies, GSTR-3B for tax payment and summary reporting, GSTR-2B reconciliation for ITC management, and a range of additional returns depending on the business type and filing frequency. Each cycle requires careful data preparation, inter-return reconciliation, timely submission, and accurate tax payment to avoid interest, late fees, and ITC loss.

At JK Finlaw and Tax Advisory LLP, our Monthly / Quarterly Filings service is built to manage this recurring compliance workload with the rigour it demands. We do not simply upload data and file returns we verify source data, reconcile sales and purchase figures against GSTR-2B, review ITC eligibility, flag discrepancies, and ensure that every return filed is accurate, complete, and consistent across the full set of compliance obligations.

Our structured filing process is designed to protect clients from the two most common and costly GST compliance failures: late filing and ITC mismatches. Both are avoidable with the right processes in place and both can have serious financial and regulatory consequences if left unmanaged.

Scope of Services

GSTR-1 Filing Outward Supplies Reporting : Timely and accurate reporting of all outward supplies in GSTR-1, including B2B invoices, B2C transactions, exports, credit notes, debit notes, and advance receipts. Proper GSTR-1 filing is foundational to your buyers’ ITC claims and your overall compliance rating.

GSTR-3B Filing Summary Return & Tax Payment : Preparation and filing of the monthly/quarterly GSTR-3B summary return, covering output tax liability, eligible ITC claims, reverse charge liability, and net tax payable. We review figures carefully before filing to prevent errors that require subsequent amendments.

GSTR-2B Reconciliation & ITC Management : Monthly reconciliation of purchase data against auto-populated GSTR-2B statements to identify matched, mismatched, and missing ITC entries. We work with clients to resolve supplier side filing gaps and ensure that ITC claims are maximised within eligible limits.

QRMP Scheme Management : For businesses enrolled under the Quarterly Return Monthly Payment (QRMP) scheme, we manage the monthly Invoice Furnishing Facility (IFF) submissions, quarterly GSTR-1 and GSTR-3B filings, and the Fixed Sum Method or Self-Assessment Method tax payments ensuring the scheme operates smoothly and without compliance gaps.

GSTR-9 Annual Return Filing : Preparation and filing of the GSTR-9 annual return, consolidating the full year’s supply, ITC, and tax payment data. We reconcile GSTR-9 figures against monthly returns, books of accounts, and audited financials to ensure accuracy and consistency.

GSTR-9C Reconciliation Statement : For businesses meeting the applicable turnover threshold, we prepare the GSTR-9C reconciliation statement, certifying the accuracy of annual return figures against audited financial statements. This requires careful cross referencing of GST data with the P&L, balance sheet, and tax computation.

TDS & TCS Returns Under GST : Filing of GSTR-7 (TDS deducted under GST) and GSTR-8 (TCS collected by e-commerce operators) for applicable registered persons ensuring that deductees and collectors remain compliant with their specific reporting obligations.

ITC Reversal & Blocked Credit Management : Identification and correct treatment of ITC that is required to be reversed including proportionate reversal for exempt supplies, reversals under Rule 42/43, and management of blocked credits under Section 17(5). Incorrect ITC claims are a leading cause of GST demand notices.

Late Fee, Interest & Penalty Management : For businesses with historical filing gaps or outstanding compliance defaults, we review late fee applicability, compute interest on delayed tax payments, and manage the regularisation process including filing of pending returns and engagement with departmental officers where required.

How We Add Value

GST return filing sounds straightforward until a supplier fails to file, an ITC mismatch surfaces, an amendment is required after filing, or a technical portal issue causes a delay. The compliance process requires constant attention, structured data management, and a thorough understanding of how returns interact with one another across the filing cycle.

Our filing service is built around a structured monthly compliance workflow beginning with data collection and verification, proceeding through reconciliation and review, and concluding with timely, documented filing and a compliance confirmation for the client. We maintain filing records systematically and track compliance status across all applicable returns, ensuring nothing falls through the cracks.

For clients with complex supply chains, multi state operations, or high transaction volumes, we bring the process discipline and technical capability to manage filing at scale without sacrificing the accuracy and attention to detail that GST compliance demands.