What is the difference between GSTR-1 and GSTR-3B?

GSTR-1 is a return of outward supplies (sales — invoice-wise) filed by 11th of next month; GSTR-3B is a summary return with tax payment filed by 20th/22nd/24th of next month. GSTR-3B auto-populates from GSTR-1.

Is GSTR-9 mandatory if my turnover is below ₹2 crore?

No. Notification 47/2019-CT exempts registered persons with aggregate turnover ≤ ₹2 crore from filing GSTR-9. It remains optional for such taxpayers.

When is GSTR-9C required?

GSTR-9C (self-certified reconciliation statement) is required only where aggregate turnover exceeds ₹5 crore. The audit requirement was waived by Finance Act 2021 — only self-certification now.

What is the late fee for delayed GSTR-3B?

₹50 per day for normal returns (capped at ₹5,000) and ₹20 per day for nil returns (capped at ₹2,000). Interest at 18% p.a. applies on delayed tax payment under s.50(1).

What is the QRMP scheme?

Quarterly Return Filing and Monthly Payment of Taxes — for registered persons with turnover up to ₹5 crore. Quarterly GSTR-1 + GSTR-3B with monthly tax payment (PMT-06) by 25th of following month. The Invoice Furnishing Facility (IFF) permits monthly B2B invoice upload up to ₹50,000.

Can I revise a filed GSTR-1?

A filed GSTR-1 cannot be revised directly. Corrections for the relevant period are made in the subsequent month's GSTR-1 (B2B amendments) — Tables 9/10 of GSTR-1.

Is ITC blocked if the supplier has not filed GSTR-1?

Yes, post Finance Act 2022 — Section 16(2)(aa) of CGST Act makes ITC contingent on the invoice appearing in GSTR-2B (i.e., supplier's GSTR-1 filed). Excess ITC over GSTR-2B is blocked in GSTR-3B Table 4.

Is GST audit still required for turnover above ₹10 crore?

No — the GST audit under s.35(5) was abolished by Finance Act 2021. Only GSTR-9C self-certification (turnover > ₹5 crore) now applies; statutory financial audit (under Companies Act or IT Act) continues separately.

Editor's pickStartup · Business RegistrationRoC Mumbai Jurisdiction

GST Return Filing Services in Mumbai

File GSTR-1, GSTR-3B, GSTR-9 & GSTR-9C accurately with I-Pro Solutions. Monthly, quarterly & annual GST returns by CA experts. Avoid ₹50/day late fee.

Statutory basis: Central Goods and Services Tax Act, 2017 — Section 37 (GSTR-1 details of outward supplies), Section 38 (now recast — details of inward supplies via GSTR-2B auto-population), Section 39 (GSTR-3B monthly return + tax payment), Section 44 (GSTR-9 annual return).

Turnaround

7–14 Days

₹

Starts from

₹1,799

Money-back accuracy

Guaranteed

Total starting from

₹1,799

Professional + estimated government fee

Professional fee₹1,799 starts with

Government fee (est.)₹20 - ₹10,000 (Mumbai)

Turnaround7–14 Days

Money-back accuracy. CA/CS specialist. Tracked client portal.

CONFIRMEDverified 25 Aug 2026

Dedicated specialist

CA-led, named point of contact

Tracked client portal

Real-time status, end-to-end

Money-back accuracy

Refile-free if our error

Flat-fee pricing

No hidden charges, ever

About this service

Goods and Services Tax (GST) registration is the foundational tax identity required for commercial enterprises in India. Governed by the CGST Act, 2017, GST registration enables businesses to legally collect indirect tax, claim seamless Input Tax Credit (ITC) on inputs and capital goods, and transact across state boundaries without supply disruptions. Filings are submitted digitally on the GST Common Portal.

Eligibility & thresholds

Minimum

Turnover > ₹20L/₹40L threshold
Interstate supply of goods/services
E-commerce vendor or marketplace seller

Maximum

Single PAN for all state branch units
Composition scheme up to ₹1.5 Cr
No restriction on total turnover

Statutory floor

Mandatory GSTR-1 & GSTR-3B filings
Aadhaar biometric authentication
Principal place of business verification

What's included

Everything in one transparent fee — no add-ons, no surprises.

TRN Generation & Setup

Temporary Reference Number generation on the GST Common Portal.

HSN & SAC Code Mapping

Accurate classification of primary business goods and services.

Application Preparation (Part B)

Complete filing of business particulars, promoter details, and bank account.

Aadhaar Authentication

Seamless OTP authentication or guidance for biometric verification.

Clarification & SCN Response

Expert response to GST officer queries (Form GST REG-03) within statutory limits.

GSTIN Certificate Delivery

Official Form REG-06 registration certificate with 15-digit GSTIN.

Government Fee Breakdown

Government charges only — separate from I-Pro's professional fee. All figures verified as of 25 August 2026.

Fee Component	Amount (₹)	Basis / Authority
GST Return Filing Services in Mumbai Statutory Fee	₹20 - ₹10,000	Official government fee schedule (separate from professional fee)Statutory Authority
Total Government Fee	₹20 - ₹10,000	(for default assumptions stated below)

Government charges only — verified statutory schedule for Mumbai, Maharashtra. Professional fee separate.

Required documents

Each list identifies exactly what to provide — and what you do not need to submit. Use the accordions to expand.

›GSTIN of supplier and recipient — Identity and statutory verification
›valid HSN/SAC code-wise invoices (4-digit for turnover ≤ ₹5 crore; 6-digit for turnover > ₹5 crore — Notification 78/2020-CT) — Identity and statutory verification
›bank account proof for first return filing (s.44) — Identity and statutory verification
›tax payment challans (PMT-06) reflecting in Electronic Cash Ledger — Identity and statutory verification
›GST-registered bank account (validation done at first return filing) — Identity and statutory verification
›reconciliation statement in Form GSTR-9C signed by Director/Proprietor/Partner (self-certified — Finance Act 2021) — Identity and statutory verification

How it works

Each step is labelled with who performs it — Customer, I-Pro, or the Regulator. Form names are linked to the official portal.

1
I-Pro⏱ 1-2 Days
Validate books of accounts — sales register, pur...
Validate books of accounts — sales register, purchase register, expense ledger — and reconcile with bank statements and tally data for the tax period.
2
I-Pro⏱ 1-2 Days
Prepare GSTR-1 — auto-populate HSN/SAC-wise B2B ...
Prepare GSTR-1 — auto-populate HSN/SAC-wise B2B invoices, B2C inter/intra-state, export invoices, credit notes, debit notes; file on or before 11th of next month (monthly scheme — turnover > ₹5 crore) or via IFF for QRMP scheme (turnover ≤ ₹5 crore — quarterly GSTR-1 + monthly IFF capped ₹50,000).
3
I-Pro⏱ 1-2 Days
GSTR-2B auto-generated on 14th of next month — I...
GSTR-2B auto-generated on 14th of next month — ITC auto-populated based on supplier's filed GSTR-1; reflects in GSTR-3B Tables 4(A)(2)/(4).
4
I-Pro⏱ for non-payment within 180 days
Reconcile books ITC with GSTR-2B ITC; reverse in...
Reconcile books ITC with GSTR-2B ITC; reverse ineligible ITC under Rule 42/43 (for exempt supplies / common credit) and Rule 37 (for non-payment within 180 days).
5
I-Pro⏱ 1-2 Days
Compute output tax liability, apply ITC, arrive ...
Compute output tax liability, apply ITC, arrive at net liability; generate PMT-06 challan; pay tax (cash ledger / credit ledger).
6
I-Pro⏱ 1-2 Days
File GSTR-3B by 20th of next month (monthly sche...
File GSTR-3B by 20th of next month (monthly scheme — for turnover > ₹5 crore and for some categories); QRMP scheme — 22nd/24th of next month depending on State (for turnover ≤ ₹5 crore).
7
I-Pro⏱ 1-2 Days
At year-end — prepare GSTR-9 (annual return — au...
At year-end — prepare GSTR-9 (annual return — auto-populated from GSTR-1/3B filed during the year) by 31 December following FY end (s.44(2) read with Rule 80(1)).
8
I-Pro⏱ 1-2 Days
Where turnover > ₹5 crore — prepare GSTR-9C (ann...
Where turnover > ₹5 crore — prepare GSTR-9C (annual reconciliation statement with auditor self-certification — Form GSTR-9C, ₹5 crore threshold post Finance Act 2021) by 31 December.
9
I-Pro⏱ 1-2 Days
Reconcile GSTR-9/9C with audited financial state...
Reconcile GSTR-9/9C with audited financial statements; submit reconciliation tables — annual turnover, tax payable, tax paid, ITC availed and reversed.
10
I-Pro⏱ 1-2 Days
File GSTR-9/9C with DSC or EVC; download ARN (Ac...
File GSTR-9/9C with DSC or EVC; download ARN (Acknowledgement Receipt Number) and save for compliance record.

Post-registration compliance

What to file next. I-Pro handles these as part of the annual compliance package.

Filing	Form	Deadline
Monthly Outward Supplies & Summary Return (GSTR-1 & 3B) Penalty: ₹50/day late fee (₹20 for Nil) + 18% p.a. statutory interest	`Monthly`	By 11th and 20th of every month on GSTN portal
Annual GST Return (GSTR-9 / 9C) Penalty: ₹200 per day of delay subject to statutory ceiling	`Annual`	By 31 December following the end of the fiscal year
Rule 10A Bank Account Verification Penalty: Automatic system-driven suspension of GSTIN	`One-time`	Furnish valid commercial bank account details within 30 days of registration
Annual Income Tax Return & Audit Report Penalty: Late fee up to ₹5,000 under Section 234F + interest	`Annual`	By 31 July / 31 October annually per Section 139 / 44AB

Penalties for non-compliance

Statutory penalties under governing regulatory provisions. Avoid non-compliance delays.

Non-compliance	Provision	Penalty
Monthly Outward Supplies & Summary Return (GSTR-1 & 3B)	Monthly	₹50/day late fee (₹20 for Nil) + 18% p.a. statutory interest
Annual GST Return (GSTR-9 / 9C)	Annual	₹200 per day of delay subject to statutory ceiling
Rule 10A Bank Account Verification	One-time	Automatic system-driven suspension of GSTIN
Annual Income Tax Return & Audit Report	Annual	Late fee up to ₹5,000 under Section 234F + interest

Common mistakes to avoid

Avoidable filing errors that cause delays or rejection. Each can be resolved before submission.

1
Address mismatch between electricity bill and rent agreement
Why: GST officers reject or issue Show Cause Notice (REG-03) if the premise address differs even by a room or floor number.
Fix: We cross-verify every line of the address across the utility bill, lease deed, and owner NOC before portal upload.
2
Submitting savings account proof instead of business bank details
Why: Rule 10A of CGST Rules mandates bank details must strictly match the commercial entity name within statutory limits.
Fix: We guide you through current account activation and file the bank amendment within the prescribed period.
3
Demographic data mismatch between PAN and Aadhaar
Why: Aadhaar authentication fails if spelling or DOB differs from income-tax records, triggering physical site verification.
Fix: We pre-validate PAN-Aadhaar linkage and resolve discrepancies before initiating registration.

Frequently asked questions

Everything you need to know about this service.

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