Precision & Compliance: Expert GST Return Preparation & Filing Services (2026-27)
Mandatory Applicability
- All active GSTIN holders (including Nil return filers)
- AATO > ₹5 Crores: Monthly GSTR-1 (by 11th) + GSTR-3B (by 20th)
- AATO ≤ ₹5 Crores: QRMP scheme (quarterly returns, monthly PMT-06)
- ISD filers: GSTR-6 monthly
- TDS deductors: GSTR-7 monthly
- Annual Return (GSTR-9/9C) by December 31st
Consequences
Late fee
₹50/day (₹20 for Nil returns) per Act
Interest
18% per annum on net tax liability
Suspension
2 consecutive missed periods: E-Way Bill blocking + GSTIN suspension
Mismatch recovery
GSTR-1 vs 3B mismatch triggers Section 75(12) bank recovery