GST Return Filing — GSTR-1, GSTR-3B & Annual Returns

Monthly and annual GST return filing with GSTR-2B checks — GSTR-1, GSTR-3B, GSTR-9, and related filings from PJRJ Chartered Accountants in Delhi and Gurgaon.

Part of PJRJ & Associates · Chartered AccountantsMain PJRJ website

GST service

GST Return Filing

Accurate, on-time returns — monthly, quarterly, and annual

GST return filing is recurring and unforgiving — missed deadlines attract interest and late fees, and errors trigger ITC mismatches and notices. We take the burden off your team with reconciled, defensible filings.

Returns we file

GSTR-1 — Outward supplies

Precise outward supply reporting — the backbone of your buyers’ ITC.

  • Monthly and quarterly (QRMP) filing
  • IFF for months 1 & 2 of quarter
  • B2B, B2C, credit/debit notes, and amendments

GSTR-3B — Summary return

Summary return aligned with books, GSTR-1, and eligible ITC.

  • Tax liability and ITC availed per GSTR-2B
  • Rule 36(4), 37/37A reversals
  • PMT-06 for QRMP taxpayers

GSTR-9 & GSTR-9C — Annual

Annual return and self-certified reconciliation with audited financials.

  • Year-end consolidation
  • Books vs. returns reconciliation
  • CA-certified GSTR-9C above ₹5 crore turnover

Composition & specialised returns

Composition dealers, ISDs, deductors, and e-commerce operators.

  • GSTR-4, CMP-08
  • GSTR-5/5A (non-resident & OIDAR)
  • GSTR-6 ISD, GSTR-7 TDS, GSTR-8 TCS

GSTR-10, GSTR-11 & ITC-04

Final return on cancellation, UIN holder returns, and job work tracking.

RFD-01 — Refund claims

Export refunds, inverted duty structure, excess cash, and provisional assessment refunds.

We also manage belated returns, late fee and interest computation, and representation for waiver under applicable amnesty schemes.

GSTR-1 and GSTR-3B are locked against GSTR-2B for ITC. Delhi NCR files fail when Haryana purchases sit on a Delhi 3B, when QRMP is elected despite buyers needing monthly GSTR-1, and when GSTR-9/9C is built in December from returns nobody reconciled. We run the monthly pack so the annual return is a consolidation, not a reconstruction. Due dates follow the live GST portal — we do not freeze them on this page.

GST Return Filing FAQs

2 topics

Yes. Nil GSTR-1 and GSTR-3B must still be filed — non-filing attracts late fees even when tax liability is zero.

Quarterly Return Monthly Payment for turnover up to ₹5 crore — quarterly GSTR-1/3B with monthly tax payment via PMT-06 for the first two months of each quarter. We advise whether QRMP suits your cash flow.

Discuss your gst return filing requirements

Speak directly with a PJRJ GST specialist — we respond within one business day.

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