GST Return Filing Accurate, On Time, Fully GST 2.0 Compliant
SSA TAX handles GSTR-1, GSTR-3B, GSTR-4, GSTR-9 and GSTR-9C filing — reconciled against GSTR-2B, aligned with the new GST 2.0 rate slabs, and built around the Invoice Management System (IMS) so your input tax credit is never at risk.
+ Govt. Fees
The Basics
What is a GST Return?
A GST return is the periodic statement every GST-registered business files, reporting sales (outward supplies), purchases (inward supplies), output GST collected, and input tax credit (ITC) claimed. It's how the government tracks tax liability and compliance under the GST Act.
Even if a business has zero transactions in a period, a Nil return must still be filed — skipping it counts as a default and triggers late fees just the same as a return with transactions.
Since the GST 2.0 rate rationalisation took effect, accurate return filing also means applying the correct slab — 5%, 18% or 40% — to every line item, since misclassification shows up immediately in reconciliation against your buyer's GSTR-2B.
What's New for 2025-26
New GST Rules & Regulations Every Filer Should Know
GST 2.0 — Rates Rationalised to 5%, 18% & 40%
Effective 22 September 2025, the 12% and 28% GST slabs were largely abolished. Most goods now fall under either the 5% or 18% rate, while a 40% rate applies only to select luxury and sin goods.
GSTR-3B Table 3 Now Hard-Locked
From the July 2025 tax period onward, outward supply values auto-populated from GSTR-1 and IMS into GSTR-3B Table 3 cannot be edited manually. Any corrections must be made through GSTR-1A.
3-Year Time Limit on GST Return Filing
GST returns generally cannot be filed after three years from their original due date. The GST portal has been strictly enforcing this restriction since the July 2025 period, making timely filing essential.
Multi-Factor Authentication (MFA) Mandatory
MFA is now compulsory for all GST portal users. The rollout was completed in phases during 2025 and applies to every registered taxpayer to improve account security.
e-Invoicing Threshold & Reporting Window
e-Invoicing becomes mandatory from FY 2026-27 for businesses whose Aggregate Annual Turnover exceeded ₹5 crore in FY 2025-26. Taxpayers above ₹10 crore turnover must report invoices to the IRP within 30 days.
Fresh Invoice Numbering Required Each Financial Year
Businesses must begin a new document series for invoices, debit notes and credit notes from 1st April every financial year. Continuing the previous year's series can create reconciliation issues and attract scrutiny.
Difference Between GST Returns in India
| Return | Purpose | Filed By | Frequency | Due Date |
|---|---|---|---|---|
| GSTR-1 | Details of outward supplies (sales) | Regular taxpayers | Monthly / Quarterly (QRMP) | 11th / 13th of next month |
| GSTR-3B | Summary of sales, ITC and tax paid | Regular taxpayers | Monthly / Quarterly (QRMP) | 20th / 22nd–24th of next month |
| GSTR-4 | Annual return for Composition dealers | Composition scheme | Annual | 30th April |
| CMP-08 | Quarterly tax payment statement | Composition scheme | Quarterly | 18th of month after quarter |
| GSTR-9 | Annual return consolidating the year's filings | Turnover above ₹2 crore | Annual | 31st December |
| GSTR-9C | Self-certified reconciliation statement | Turnover above ₹5 crore | Annual | 31st December |
Who Must File GST Returns?
GST 2.0 — The New Rate Slabs You Must Apply Correctly
Essentials
Daily essentials, agricultural equipment, packaged food, personal care and most items that earlier sat at 12%.
Standard Rate
The new default for most goods and services — including electronics, appliances and small cars that earlier attracted 28%.
Luxury & Sin Goods
Pan masala, aerated beverages, tobacco, luxury vehicles and similar select demerit goods.
Filing Process
How Our GST Return Filing Works
Upload Documents
Send invoices, purchase bills and bank statements via WhatsApp or our portal.
Verify & Reconcile
We match your data against GSTR-2B and apply correct GST 2.0 rates.
IMS Action Review
Accept, reject or hold pending invoices in IMS before GSTR-3B is computed.
File on GST Portal
Returns are filed in the correct sequence — GSTR-1 first, then GSTR-3B.
Acknowledgment & Support
You receive the filing summary, with ongoing support for notices or refunds.
Why File Your GST Returns with SSA TAX?
Most GST filing services just push numbers into the portal. We reconcile, classify, and protect your ITC before we file — here's what that looks like in practice.
| Typical GST Filer | SSA TAX |
|---|---|
| Files GSTR-3B from your numbers, no cross-check | Reconciles every return against GSTR-2B before filing |
| Applies old 12%/28% slab habits by mistake | Maps every invoice to the correct GST 2.0 rate slab |
| Misses IMS actions, risking ITC mismatch | Manages IMS accept/reject/pending actions on your behalf |
| One-time filing, no compliance calendar | Automatic reminders so you never miss the 11th or 20th |
| Hidden charges added later | Transparent, fixed monthly fee — government fees disclosed upfront |
| No support if a notice arrives | Dedicated GST professional for notices, refunds and audits |
Industry-Wise GST Support
Frequently Asked Questions
GST Return Filing — FAQ for 2025-26
Answers to the most common questions our investors and salaried clients ask about ITR-2.