GST Returns · Chennai
GST Return Filing in Chennai
Monthly, quarterly and annual GST returns prepared from reconciled books, filed before the due date, with every input tax credit claim checked against GSTR-2B.
Reviewed by CA Rushil C S, Chartered Accountant · Updated
Key facts
- Returns covered
- GSTR-1 and IFF, GSTR-3B, PMT-06, CMP-08, GSTR-4, GSTR-9 and GSTR-9C
- Portal
- GST common portal (gst.gov.in), with GSTR-2B as the input tax credit statement
- Who files
- Every GST-registered business; composition taxpayers file CMP-08 quarterly and GSTR-4 annually
- Monthly due dates
- GSTR-1 by the 11th and GSTR-3B by the 20th of the following month
- Late fee and interest
- ₹50 per day (₹20 for nil returns) for GSTR-1 and GSTR-3B, capped by turnover; interest at 18% a year on tax paid late
What does GST return filing in Chennai involve?
GST return filing in Chennai means filing GSTR-1 (sales) and GSTR-3B (summary and tax payment) every month, or quarterly under the QRMP scheme if turnover is up to ₹5 crore, plus the annual GSTR-9. We reconcile sales, purchases and GSTR-2B before each filing, so tax is paid on time and input tax credit holds up. For current rules and procedures, see the CBIC: Rule 61 of the CGST Rules, form and manner of furnishing returns (taxinformation.cbic.gov.in).
Which GST returns do we file for Chennai businesses?
GSTR-1 and IFF
Invoice-wise outward supplies, credit and debit notes, and amendments, filed monthly or quarterly. QRMP filers can upload B2B invoices through IFF so customers get credit in the same month.
GSTR-3B and tax payment
Summary return with tax paid through the electronic cash and credit ledgers. We set off credit in the order the law requires and file only after the GSTR-1 and GSTR-2B figures are matched.
QRMP scheme
For businesses with turnover up to ₹5 crore: quarterly GSTR-1 and GSTR-3B, with tax for the first two months paid through PMT-06 by the 25th.
Composition: CMP-08 and GSTR-4
Quarterly self-assessed tax statement in CMP-08 by the 18th, and the annual GSTR-4 by 30 June after the financial year.
GSTR-9 and GSTR-9C
Annual return reconciling the year's GSTR-1 and GSTR-3B with the audited books, and the self-certified reconciliation statement when turnover exceeds ₹5 crore.
ITC reconciliation
Monthly matching of the purchase register with GSTR-2B, follow-up with suppliers who have not filed, and reversal tracking so credit claims survive scrutiny.
How do we file your GST returns each month?
- 1
Collect sales and purchase data
We take your sales invoices, credit notes, purchase bills and bank entries from Tally, Zoho Books or your billing software by the 5th of the month.
- 2
Reconcile with GSTR-2B
Purchases are matched with GSTR-2B. Credit is claimed only on invoices your suppliers have reported, and missing invoices are flagged to you with the supplier's name.
- 3
File GSTR-1
Outward supplies are checked for GSTIN, place of supply and HSN details, then filed by the 11th (or the 13th after the quarter for QRMP filers).
- 4
Compute and pay tax
We prepare the GSTR-3B liability, share the cash payable with you, and generate the challan so tax is paid before the due date.
- 5
File GSTR-3B and share a summary
GSTR-3B is filed by the 20th (or the 22nd after the quarter for Tamil Nadu QRMP filers), and you get a one-page summary of tax paid and credit carried forward.
GST return due dates at a glance
These are the standard due dates. The government sometimes extends a date by notification, and we track those for you. QRMP dates below are the ones that apply to businesses registered in Tamil Nadu.
| Return | Who files | Due date |
|---|---|---|
| GSTR-1 (monthly) | Regular taxpayers filing monthly | 11th of the following month |
| GSTR-1 (quarterly, QRMP) | Taxpayers opted into QRMP | 13th of the month after the quarter |
| IFF (optional) | QRMP taxpayers, first two months of a quarter | 1st to 13th of the following month, B2B invoices up to ₹50 lakh a month |
| GSTR-3B (monthly) | Regular taxpayers filing monthly | 20th of the following month |
| GSTR-3B (quarterly, QRMP) | QRMP taxpayers registered in Tamil Nadu | 22nd of the month after the quarter (24th for the northern and north-eastern states) |
| PMT-06 (QRMP tax payment) | QRMP taxpayers, first two months of a quarter | 25th of the following month |
| CMP-08 | Composition taxpayers | 18th of the month after the quarter |
| GSTR-4 | Composition taxpayers (annual return) | 30 June after the financial year (from FY 2024-25) |
| GSTR-9 and GSTR-9C | Regular taxpayers above the exemption limit; 9C above ₹5 crore | 31 December after the financial year |
What happens if a GST return is filed late?
Three costs follow a late return. First, a late fee under Section 47 of the CGST Act for every day of delay, split equally between CGST and SGST and capped by your turnover. Second, interest at 18% a year under Section 50 on any tax paid after the due date, calculated on the tax paid in cash. Third, an operational cost: GSTR-1 cannot be filed while an earlier GSTR-3B is pending, your customers lose credit until you file, and continued non-filing can lead to cancellation of your registration.
| Return and turnover | Late fee (CGST + SGST) |
|---|---|
| GSTR-1 and GSTR-3B, nil return | ₹20 per day, capped at ₹500 per return |
| GSTR-1 and GSTR-3B, turnover up to ₹1.5 crore | ₹50 per day, capped at ₹2,000 per return |
| GSTR-1 and GSTR-3B, turnover ₹1.5 crore to ₹5 crore | ₹50 per day, capped at ₹5,000 per return |
| GSTR-1 and GSTR-3B, turnover above ₹5 crore | ₹50 per day, capped at ₹10,000 per return |
| GSTR-9, turnover up to ₹5 crore | ₹50 per day, capped at 0.04% of turnover |
| GSTR-9, turnover ₹5 crore to ₹20 crore | ₹100 per day, capped at 0.04% of turnover |
| GSTR-9, turnover above ₹20 crore | ₹200 per day, capped at 0.5% of turnover |
Caps for GSTR-1 and GSTR-3B follow CBIC Notifications 19/2021 and 20/2021 (Central Tax); GSTR-9 caps follow Notification 07/2023 (Central Tax) for FY 2022-23 onwards. Turnover means aggregate turnover of the preceding financial year for monthly returns and of the year concerned for GSTR-9.
Already behind on returns or holding a notice?
If returns are pending, we file them in sequence, starting with the oldest GSTR-3B, and work out the late fee and interest before you pay. Mismatches between GSTR-1, GSTR-3B and GSTR-2B are the usual trigger for ASMT-10 and DRC-01 notices; if one has already arrived, see our GST notice reply service in Chennai. For a new registration or an LUT for exports, start with GST registration in Chennai, and for the full range of GST work, our GST consultants in Chennai page.
Related services
FAQ
Frequently asked questions
What are the GST return due dates for a monthly filer?
A monthly filer must file GSTR-1 by the 11th and GSTR-3B by the 20th of the following month. GSTR-1 can be filed only after the previous period's GSTR-3B is filed, so one missed return blocks the next. The annual GSTR-9 is due by 31 December after the financial year.
Who can opt for the QRMP scheme?
Businesses with aggregate turnover up to ₹5 crore can opt for QRMP and file GSTR-1 and GSTR-3B quarterly. Tax is still paid monthly: for the first two months of each quarter, through PMT-06 by the 25th. In Tamil Nadu, quarterly GSTR-3B is due by the 22nd of the month after the quarter.
What is the late fee for filing GSTR-3B late?
The late fee is ₹50 per day, or ₹20 per day for a nil return, split equally between CGST and SGST. It is capped at ₹500 for nil returns, ₹2,000 for turnover up to ₹1.5 crore, ₹5,000 up to ₹5 crore and ₹10,000 above that. Interest at 18% a year applies separately to tax paid late.
Is GSTR-9 compulsory for every business?
No. Businesses with aggregate turnover up to ₹2 crore are exempt from filing GSTR-9 from FY 2024-25 onwards, though they may still file it. Above ₹2 crore, GSTR-9 is due by 31 December after the year, and GSTR-9C is also required once turnover exceeds ₹5 crore.
Can I file an old GST return that I missed years ago?
Only within three years of its due date. Amendments made by the Finance Act, 2023 bar filing GSTR-1, GSTR-3B, GSTR-4 and GSTR-9 after three years, and the GST portal has enforced this since 2025. If an old return is close to that limit, file it now with the late fee and interest.
Why is my input tax credit lower than my purchase register?
Credit can be claimed only on invoices your supplier has reported in GSTR-1 and that appear in your GSTR-2B. Purchases from suppliers who file late or report a wrong GSTIN will not show up. We list these invoices each month so you can follow up before the year-end cut-off.
What do composition taxpayers file?
Composition taxpayers pay tax quarterly through CMP-08 by the 18th of the month after each quarter and file one annual return, GSTR-4, by 30 June after the financial year. They do not file GSTR-1 or GSTR-3B, cannot claim input tax credit and cannot charge GST on their invoices.
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GST Return Filing in Anna Nagar, Chennai
C S Rushil & Co.Old Door No. AP-890, New No. 18, J-Block, 1st Street, 13th Main Rd, Anna Nagar, Chennai - 600040
Plus code: 35PX+9V Chennai, Tamil Nadu
+91 72001 49711 · Monday – Saturday: 9:30 AM – 6:30 PM · Sunday: Closed
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What clients say on Google
“I used to find tax compliance confusing and honestly a bit stressful, especially with how often regulations seem to change. Working with C S Rushil & Co has made a huge difference. They simplified everything, explained what actually matters for my business, and handled things smoothly from GST filings to more detailed financial reviews. What I appreciate most is their proactive approach they don’t just react, they guide you ahead of time. It’s given me a lot more clarity and confidence in managing my business finances.”
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GST & financial reviews · posted on Google
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“Excellent for ITR and GSTR filing. Professional, responsive and reliable. The entire process was smooth and hassle-free.”
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