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Ongoing GST Return Filing

Ongoing GST compliance reconciles outward supplies, tax liability, input-tax credit, e-invoices/e-way bills and ledger payments before filing the returns applicable to each GSTIN.

GST compliance

Last Reviewed: 29 July 2026
Next scheduled review: 29 October 2026
Reviewed by: IndiaBusiness.ai Editorial

Who it’s for

Regular taxpayers filing monthly or QRMP returns.
Multi-GSTIN businesses requiring location-level reconciliation.
Sellers reconciling marketplace TCS, returns and settlements.
Taxpayers with e-invoice/e-way-bill or notice exposure.

When you may not need it — Composition, non-resident, ISD, TDS/TCS and other taxpayer types have different forms. “Nil business” also does not automatically mean no return.

Verified at-a-glance facts

QRMP
Available to eligible taxpayers with PAN-level aggregate annual turnover up to ₹5 crore, subject to conditions
GSTR-1 standard date
Monthly 11th; quarterly 13th following period, unless extended
QRMP GSTR-3B
Typically 22nd or 24th after quarter by state group, unless extended
E-invoice threshold
₹5 crore AATO for notified taxpayers from 1 August 2023, subject to exclusions
30-day IRN restriction
Separate rule from 1 April 2025 for taxpayers with AATO ₹10 crore and above

Key facts table

Sales
Books, GSTR-1, e-invoice, e-way bill and credit notes
ITC
Purchase register, GSTR-2B, eligibility and blocked credits
Tax
Output/RCM/ITC/cash and electronic ledgers
Marketplace
Orders, returns, settlement, TCS and GST reports
Year end
Returns to books, financial statements and annual-return scope

Process

1Close source books2validate invoices/notes3e-invoice and outward reconciliation42B/ITC review5RCM and adjustment review6draft liability/credit7client approval/payment8file9download ARN and ledger10exception tracker

Documents needed

  • Sales/purchase ledgers
  • Tax invoices/notes
  • E-invoice/e-way data
  • GSTR-2B
  • Bank/expense records
  • Imports
  • Marketplace reports
  • Prior returns
  • Notices
  • GST portal access through secure delegation

What IndiaBusiness takes care of

  • Return calendar
  • Reconciliations
  • Draft liability/ITC memo
  • Filing support
  • ARN/ledger archive
  • Exception tracker
Positions requiring an opinion are escalated to the responsible GST professional.

Questions founders ask

Can every 2B item be claimed?

No; statutory eligibility and blocked-credit rules still apply.

Does e-invoicing replace GSTR-1?

No.

Is the ₹10 crore 30-day rule the e-invoice eligibility threshold?

No; it is a separate reporting-time restriction.

Information is general and reflects sources reviewed on the date shown. Eligibility, documents, fees, timelines and outcomes depend on the applicant’s facts and the current law, authority portal or platform policy. IndiaBusiness provides advisory and execution support; approval and enforcement decisions remain with the relevant authority, certification body, platform, bank or other decision-maker.