Tax Filing Guru

GSTR-1 is the outward supply return (your sales invoices) filed monthly/quarterly. GSTR-3B is the summary return with net tax liability where you pay the balance GST after adjusting ITC. Both must be filed, even if there are zero transactions.

A late fee of ₹50/day (₹25 CGST + ₹25 SGST) applies for late GSTR-3B, capped at ₹5,000. For nil returns, the late fee is ₹20/day. Interest at 18% per annum applies on outstanding tax liability.

ITC is claimable on business-related purchases where the supplier has filed their return and the invoice appears in your GSTR-2B. Purchases for personal use, exempt supplies, or blocked credits (like motor vehicles for non-transport businesses) are not eligible.

We match your purchase invoices against the supplier-reported data in GSTR-2B to identify mismatches, missing credits, or unclaimed ITC. This prevents money from being left on the table and avoids notices from the GST department.

Yes. Filing Nil returns is mandatory for every period you are registered, even if you have no transactions. Missing nil returns still attracts late fees.