What return filing covers
Every regular taxpayer files GSTR-1 for sales and GSTR-3B as the summary return with tax payment. Businesses with aggregate turnover up to ₹5 crore can opt for the QRMP scheme, filing returns quarterly while paying tax monthly. Composition dealers file CMP-08 quarterly and GSTR-4 annually, and e-commerce operators, TDS deductors and non-resident taxpayers have their own forms.
The filing itself is the visible part. The real work is matching invoices, deciding which credits are eligible, handling credit notes and amendments, and keeping the returns consistent with your books, e-invoices and e-way bills so that the annual return and any later audit do not throw up mismatches.
Our monthly filing cycle
Each period begins with you sharing sales and purchase data, either as a Tally or accounting export or as invoice copies. We prepare GSTR-1, cross-check it against e-invoices where applicable, and file it so your customers see the invoices in their own GSTR-2B.
We then reconcile your purchase register with GSTR-2B, act on records in the Invoice Management System, and list suppliers who have not uploaded invoices so you can follow up. Based on eligible credit, we compute the tax payable, share the challan amount for your approval and file GSTR-3B. At year end, we prepare GSTR-9 and, where required, GSTR-9C from the same reconciled data.
Return filing for Delhi NCR businesses
Businesses with GSTINs in Delhi, Haryana and Uttar Pradesh must file separate returns for each registration, and supplies between their own branches in different states are taxable and must be invoiced. We maintain one calendar across all your NCR registrations so a Gurugram or Noida return is not missed while the Delhi one is filed.
Delhi's wholesale and import-trading businesses often deal with many small suppliers whose own compliance is irregular, which directly affects the credit you can claim. Service firms working for government departments and PSUs see TDS under GST deducted from payments, which must be accepted and reflected in the electronic cash ledger. We track both as part of the monthly cycle.
Why businesses in Delhi outsource returns to Finaccle
Our process is digital: you upload data to a shared folder, we prepare working papers, and a Chartered Accountant reviews the reconciliation and tax computation before anything is filed. You approve the payable figure before payment, so there are no surprises.
When the department issues a notice, typically on credit mismatches between GSTR-3B and GSTR-2B or turnover differences between GSTR-1 and GSTR-3B, the same team that filed your returns drafts the reply, because they already hold the reconciliations. Delhi clients can meet our team at Aerocity for quarterly reviews, while day-to-day work happens online.
GST Return Filing in Delhi: FAQs
Which GST returns does a regular business in Delhi have to file?
A regular taxpayer files GSTR-1 for outward supplies and GSTR-3B for tax payment and input credit, either monthly or quarterly under QRMP if eligible, plus the annual return GSTR-9 where applicable. Businesses above the prescribed turnover also file the reconciliation statement GSTR-9C. Composition taxpayers file CMP-08 and GSTR-4 instead.
Do I need to file returns if I had no sales this month?
Yes. Every registered person must file returns for each period even when there is no business activity. Nil GSTR-1 and GSTR-3B can be filed quickly, including by SMS for eligible taxpayers. Skipping nil returns still attracts late fees and can eventually lead to suspension or cancellation of registration.
Why is my input tax credit lower than my purchase bills?
Credit is generally available only for invoices that your supplier has reported and that appear in your GSTR-2B. If a supplier files late or makes errors, the credit does not show. Blocked credits under section 17(5), such as certain food and vehicle expenses, are also excluded. Monthly reconciliation identifies these gaps early.
I have GST registrations in Delhi and Haryana. Can one return cover both?
No. Each GSTIN is a separate taxable person for return purposes, so the Delhi and Haryana registrations file their own GSTR-1, GSTR-3B and annual returns. Supplies between the two, such as stock transfers or shared services, must be invoiced and reported in both sets of returns.
Talk to Finaccle
Read more about our GST Return Filing services, or book a free consultation with our Delhi team. You can also browse our FAQs.
GST Return Filing support is also available in Surat and Mumbai.