Indirect tax · Service 02

Goods and Services Tax

Monthly and annual GST compliance with input tax credit reconciled against GSTR-2B every cycle, so credit leakage is caught before it becomes a liability.

The night shift02:04 am

Current a/c ···4417 · 05 SepRENT UNIT 4₹40,000

01ReadsBank line captured
02MatchesInvoice ACM/0041
03BooksPosted by a trusted rule
04FlagsNothing unusual
05ChecksInspector agreed

Scope of work

4 areas

GSTR-2B reconciliation against purchase records

Monthly filings: GSTR-1, GSTR-3B, CMP-08

Annual reconciliation: GSTR-9 and GSTR-9C

LUT processing and export benefit claims

Statutory forms involved

4 forms

GSTR-1GSTR-3BGSTR-9 / 9CCMP-08

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Jan

Feb

Mar

Filing dueNo filingOther servicesAlready passedToday5 categories · 12 months

When this lands in your year.

Filled squares are this service’s own filing dates. Faint squares are everything else the calendar tracks — which is what a month actually looks like when this is only one of the things you owe.

Who this applies to

This service covers 4 of the 34 obligations we track. Each one below states exactly which entity types it binds and at what turnover, taken from the same rule set the checker runs on.

Obligations covered

3 recurring · 1 annual

Monthly

GSTR-1 (outward supplies)Any entity registered for GST.

GSTR-1 · 11th of next month

Monthly

GSTR-3B (summary return)Any entity registered for GST.

GSTR-3B · 20th of next month

Annual

GST annual returnAny entity registered for GST, where turnover reaches ₹1.5 crore – ₹3 crore.

GSTR-9 · 31st December

Continuous

E-invoicing applicabilityAny entity, where turnover reaches ₹5 crore – ₹10 crore.

IRN generation · Real time

What it costs to get wrong

We do not publish penalty figures. Interest, late fees and prosecution thresholds turn on facts we do not have and on notifications that move, and a wrong number on a Chartered Accountant’s own website is worse than no number.

What we can tell you exactly is the exposure. Leave this service unhandled and these 4 filings go unfiled — 3 of them recurring, so a gap compounds every cycle rather than waiting for year end. Where each one falls in the year is on the FY calendar.

Unfiled if this is not handled

From your own rule set

GSTR-1

GSTR-1 (outward supplies)Falls in every month of the year

11th of next month

GSTR-3B

GSTR-3B (summary return)Falls in every month of the year

20th of next month

GSTR-9

GST annual returnIn the calendar: December 2026

31st December

IRN generation

E-invoicing applicabilityNot currently dated in the FY calendar

Real time

These are the obligations we track for the standard statutory position. Sector rules, state-level professional tax and one-off events can add to them, and extensions can move a date. Ask us before relying on this for a filing.

Keep looking

The other 7 service lines.

Direct tax

Income tax and statutory filings

Return preparation and filing across every ITR form, with positions vetted against current judicial precedent and CBDT notifications before we file.

Full scope

Assurance

Statutory audit and assurance

Audit engagements for companies and entities crossing the section 44AB threshold, with internal control review built into the fieldwork.

Full scope

Corporate law

ROC and secretarial compliance

Annual and event-based filings with the Registrar of Companies, plus the statutory registers and minutes that inspections actually ask for.

Full scope

Representation

Litigation and assessment support

Notice analysis and technical drafting for faceless assessments, through to representation before appellate authorities.

Full scope

Setup

Incorporation and business setup

End-to-end entity formation, including the registrations a new company needs before it can invoice or hire.

Full scope

Reporting

Bookkeeping and financial reporting

Ledger maintenance and management reporting prepared to the standard your auditor, lender or board will ask for.

Full scope

Strategic

Transaction and international tax advisory

Written positions on the questions that carry real exposure: structuring, permanent establishment risk, and treaty benefits.

Full scope

Ask us about goods and services tax.

Tell us what you file today and we will tell you what is missing, before you commit to anything.

Send an enquiry partner@31stfile.com