GST Return Filing in Kolkata

A regular GST taxpayer files two returns for every period: GSTR-1 for sales and GSTR-3B to report the summary and pay the tax. Monthly filers do this every month; businesses with aggregate turnover up to ₹5 crore can choose QRMP and file both returns quarterly while paying tax monthly. Regular taxpayers with aggregate turnover above ₹2 crore also file the GSTR-9 annual return by 31 December.

Registered taxpayers generally have ongoing GST compliance obligations, subject to the return type and scheme applicable to them.

This can include:

• Regular taxpayers
• Taxpayers under the QRMP scheme
• Businesses making B2B and B2C supplies
• E-commerce businesses
• Service providers
• Manufacturers and traders
• Exporters and other businesses with zero-rated supplies
• Businesses with input tax credit claims
• Taxpayers with nil activity, where a return is required

Different taxpayer categories can have different forms, frequencies and due dates. The filing calendar should therefore be determined GSTIN-by-GSTIN.

GST filing frequency depends on the taxpayer and applicable scheme.

Monthly filing

Eligible regular taxpayers may have monthly GSTR-1 and GSTR-3B filing obligations.

QRMP

Eligible taxpayers with aggregate annual turnover up to the prescribed limit can opt for the Quarterly Return Monthly Payment (QRMP) scheme.

Under QRMP, GSTR-1 and GSTR-3B are filed quarterly, while tax payment is made monthly through the applicable mechanism.

The official GST guidance states that eligible new taxpayers with AATO up to ₹5 crore can opt for QRMP subject to the applicable conditions.

Important: Filing frequency and due dates should be checked for the specific GSTIN and tax period rather than assumed from turnover alone.

Step 1 — Data collection

Share sales, purchase, accounting and previous GST return data in Excel, Tally/ERP export or another agreed format.

Step 2 — Data review

We check the data for missing invoices, duplicates, GSTIN errors, tax-rate issues and other obvious inconsistencies.

Step 3 — GSTR-2B / ITC reconciliation

Purchase data is compared with GSTR-2B and other available records. Differences are identified for review and vendor follow-up where appropriate.

Step 4 — Return preparation

Applicable GSTR-1 and GSTR-3B figures are prepared based on the reviewed data.

Step 5 — CA review

The return is reviewed before filing, with discrepancies or open items highlighted.

Step 6 — Filing and confirmation

The applicable return is filed through the GST system and the filing acknowledgement/ARN is shared.

Step 7 — Post-filing reconciliation

Material differences and unresolved items can be carried into the next compliance cycle for follow-up.

GSTR-1 captures prescribed outward-supply information.

Before filing, review:

• B2B invoices
• B2C transactions
• Export supplies
• Credit/debit notes
• Amendments
• GSTINs of customers
• Tax rates
• Place of supply
• HSN/SAC information where applicable

Accurate GSTR-1 reporting helps reduce downstream reconciliation issues for customers and the taxpayer.

E-commerce businesses can have more complex reconciliation because transactions may come through multiple marketplaces, payment gateways and settlement reports.

The filing workflow may need:

• Marketplace settlement reconciliation
• Sales register reconciliation
• TCS data review where applicable
• Customer invoice reconciliation
• Returns/cancellations
• Credit notes
• State-wise GSTIN reconciliation
• GSTR-2B / purchase reconciliation

See also: E-commerce Accounting

Startups often have rapid changes in vendors, customers, business models and registrations.

A good monthly/quarterly process should include:

• Accounting-to-GST reconciliation
• Customer GSTIN validation
• Vendor reconciliation
• GSTR-2B review
• ITC eligibility review
• Invoice sequence checks
• Tax payment planning
• Notice/portal communication monitoring

Related services:

• Accounting & Bookkeeping
• Monthly Bookkeeping
• Private Limited Company Registration

Late filing can result in applicable late fees and, where tax remains unpaid, interest or other consequences under the GST framework.

The amount depends on the return, period, tax liability, nil/non-nil status and applicable law/notifications.

CorporateWalla can help identify the applicable late-filing impact and complete the pending filing, but the final amount should be determined from the current GST rules and portal calculation.

GST late fee for GSTR-1 and GSTR-3B

Section 47 of the CGST Act sets the late fee, and notifications reduce it to the following per-day rates and caps (CGST and SGST combined, tax periods from June 2021):

GSTR-9 late fee

Interest on late payment

Interest under Section 50 runs at 18% a year from the day after the due date until the tax is paid. It is charged on the part of the liability paid in cash, not on the tax set off against input tax credit. Interest is separate from the late fee and has no cap.

Worked example

A Kolkata trading company with previous-year turnover of ₹1 crore files monthly. Its August 2026 GSTR-3B was due on 20 September 2026 but was filed on 10 October 2026, 20 days late, with ₹40,000 of tax paid in cash.

• Late fee: 20 days × ₹50 = ₹1,000 (below the ₹2,000 cap).
• Interest: ₹40,000 × 18% × 20 ÷ 365 = about ₹395.
• Total cost of the delay: about ₹1,395, plus the risk of the buyer's ITC being delayed.
• Had the same return been a nil return filed 30 days late, the fee would have been 30 × ₹20 = ₹600, capped at ₹500.

Estimate your own figure with the GST late fee calculator.

The three-year bar on old returns

The Finance Act, 2023 added time limits to Sections 37, 39, 44 and 52 of the CGST Act: a return cannot be filed after three years from its due date. After earlier deferrals, GSTN began enforcing this on the portal from 1 December 2025 (the November 2025 tax period), under its advisory dated 29 October 2025. A return that is barred cannot be filed at all, which can leave the registration exposed to cancellation and the tax open to assessment. If you have pending returns from 2023-24, file them before each one reaches its three-year date.

GST late-fee provisions and relief notifications can change.

The service is delivered online across India from our Kolkata, Delhi and Bengaluru offices. City pages cover local jurisdiction and state-specific points: GST return filing in Kolkata, GST return filing in Mumbai and GST return filing in Pune.

These are related but different activities.

GST Return Filing prepares and submits the applicable return.

GST Reconciliation compares books, sales/purchase data, GST returns and portal-generated information to identify differences.

A taxpayer may need both, particularly where transaction volumes are high or ITC reconciliation is material.

Share your GSTIN, filing frequency and accounting data. A CA-led team can review your records, identify reconciliation issues and help prepare and file the applicable GST returns.

GST compliance is fact-specific and subject to amendments, notifications, taxpayer category, filing scheme and the relevant tax period. This page explains the service and general compliance concepts and should not be treated as a substitute for professional advice on a specific transaction or GSTIN.