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GST Returns in Delhi: Monthly and Quarterly Filing for Compliance

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GSTR-1 (Sales): 11th of following month (monthly) - 13th after quarter (QRMP)

GSTR-3B (Summary + Tax): 20th of following month (monthly) - 24th after quarter (Delhi Category 2)

Late Fee: Rs 50/day (Rs 25 CGST + Rs 25 SGST) - Interest 18% p.a. on late tax

Patron Service: From Rs 999/month per GSTIN - ITC reconciliation included

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“
Patron files our GST returns for 3 GSTINs every month. Zero late fees in 4 years and not a single ASMT-10 notice. The ITC reconciliation alone is worth the fee.
MG
Manoj Gupta
Wholesale Trader, Chandni Chowk
★★★★★
2 months ago
“
Our QRMP filing was a mess before Patron. They manage IFF, PMT-06, and quarterly returns seamlessly. No missed payments since we started.
DS
Deepa Saxena
Retailer, Karol Bagh
★★★★★
3 months ago
“
500+ invoices monthly and Patron files GSTR-1 by the 8th every month. Never experienced portal congestion issues. Excellent turnaround.
AK
Ashish Kumar
Manufacturer, Okhla
★★★★★
1 month ago
“
The GSTR-2B reconciliation Patron does every month caught a Rs 3 lakh excess ITC claim. Saved us from a certain ASMT-10 notice.
RM
Ritu Malhotra
IT Services, Nehru Place
★★★★★
4 months ago

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GST Returns in Delhi: GSTR-1, GSTR-3B, and QRMP Filing

📌 TL;DR - GST Returns in Delhi Services at a Glance

Every GST-registered business in Delhi must file periodic returns on the GST portal (gst.gov.in): GSTR-1 (outward supply details) by the 11th of the following month and GSTR-3B (summary return with tax payment) by the 20th for monthly filers. Delhi falls under Category 2 for QRMP (Quarterly Return Monthly Payment) scheme, meaning quarterly GSTR-3B is due by the 24th of the month after the quarter. Businesses with turnover up to Rs 5 crore can opt for quarterly filing under QRMP while making monthly estimated tax payments via PMT-06 by the 25th. Late filing attracts Rs 50 per day (Rs 25 CGST + Rs 25 Delhi SGST) capped at Rs 5,000, plus 18% p.a. interest on unpaid tax. Sequential filing applies - you cannot file the current month if the previous month is pending. Patron Accounting handles monthly GST return filing for Delhi businesses from our Rohini office.

Delhi has one of the highest GSTIN densities in India, with hundreds of thousands of registered businesses spanning wholesale trade in Chandni Chowk and Sadar Bazaar, retail in Karol Bagh and Lajpat Nagar, IT services in Nehru Place and Connaught Place, manufacturing in Okhla and Naraina, D2C brands and e-commerce sellers across South Delhi, and hospitality in Aerocity. Learn more about GST Returns filing across India.

Patron Accounting's Delhi office in Rohini provides end-to-end GST return filing: GSTR-1 preparation with invoice-level data, GSTR-3B summary computation and tax payment, ITC reconciliation with GSTR-2B, IFF filing for QRMP, E-invoicing support, and ongoing reconciliation. With integrated annual return filing and accounting services, Patron ensures accurate, timely returns every month.

Content is reviewed quarterly for accuracy.

What Are GST Returns: Periodic Tax Compliance Under CGST Act 2017

GST returns are periodic filings on the GST portal where registered taxpayers report their outward supplies (sales), inward supplies (purchases), input tax credit (ITC) claimed, and net tax liability paid. The two primary returns for regular taxpayers are GSTR-1 (detailed outward supply statement including B2B invoices, B2C sales, exports, credit/debit notes, and amendments) and GSTR-3B (self-declared summary return capturing total outward supplies, ITC claimed, reverse charge liability, and net tax payable with actual payment).

GSTR-1 creates the data that auto-populates the buyer's GSTR-2B (input tax credit statement). Accuracy in GSTR-1 directly impacts your buyers' ITC availability. GSTR-3B is the return through which actual tax payment is made. For businesses with turnover above Rs 5 crore, both returns must be filed monthly. For businesses up to Rs 5 crore, QRMP allows quarterly filing while making monthly tax payments via PMT-06.

For Delhi businesses - whether a Chandni Chowk wholesale trader filing 500+ B2B invoices monthly, a Connaught Place consulting firm, a Nehru Place IT company with interstate and export supplies, or a Karol Bagh retailer - GST return filing is a non-negotiable monthly obligation. Missing a single month creates a cascading block (sequential filing rule) that multiplies penalties.

Key Terms for GST Returns in Delhi:

GSTR-1: Monthly/quarterly outward supply statement filed by the 11th/13th reporting all sales invoices, credit notes, and amendments.

GSTR-3B: Monthly/quarterly summary return by the 20th/24th with self-declared outward supplies, ITC claimed, and net tax payment.

GSTR-2B: Auto-populated static ITC statement generated on 14th showing available input tax credit from suppliers' GSTR-1 filings.

QRMP: Quarterly Return Monthly Payment scheme for turnover up to Rs 5 crore. Delhi = Category 2 (GSTR-3B due 24th).

APL-05 GST Returns in Delhi
Section 37/39 CGST Act GST Compliance

Who Must File GST Returns in Delhi

  • All regular GST-registered businesses in Delhi must file GSTR-1 and GSTR-3B - monthly (turnover > Rs 5 crore) or quarterly under QRMP (up to Rs 5 crore). Includes traders, manufacturers, service providers, exporters, and e-commerce sellers.
  • Delhi composition scheme taxpayers file CMP-08 quarterly (by 18th) and GSTR-4 annually (by 30th April). Available for turnover up to Rs 1.5 crore (goods) or Rs 50 lakh (services).
  • E-commerce operators in Delhi collecting TCS file GSTR-8 by the 10th.
  • Delhi businesses with TDS obligation file GSTR-7 by the 10th. ISDs file GSTR-6 by the 13th.

Nil return filers: Even if your Delhi business had zero transactions, GSTR-1 and GSTR-3B must be filed as Nil returns. Nil returns can be filed via SMS.

GST Return Filing Services: What Patron Handles for Delhi Businesses

ServiceWhat We Do
GSTR-1 Preparation and FilingPatron compiles all outward supply data: B2B invoices, B2C sales, exports, credit/debit notes. Filed by the 11th (monthly) or 13th (quarterly). E-invoice data verified before filing.
GSTR-3B Preparation and FilingSummary return computation: outward supplies, ITC reconciled with GSTR-2B, reverse charge, net tax payable. Tax payment via ITC + cash ledger. Filed by the 20th (monthly) or 24th (Delhi QRMP).
ITC Reconciliation (GSTR-2B)Before every GSTR-3B, Patron reconciles purchase register with auto-populated GSTR-2B: no excess ITC, no missed credits, blocked credits excluded. Prevents ASMT-10 scrutiny notices.
QRMP Scheme ManagementFor Delhi businesses up to Rs 5 crore: quarterly GSTR-1 by 13th, IFF B2B upload in Month 1/2 by 13th, PMT-06 monthly tax by 25th, quarterly GSTR-3B by 24th.
E-Invoicing SupportFor turnover above Rs 5 crore: E-invoice generation on IRP portal, auto-populated GSTR-1 data verification before filing.
Nil Return FilingZero-transaction months filed as Nil GSTR-1 and GSTR-3B to maintain continuous compliance. SMS filing available.
Bundled ComplianceMonthly returns integrated with annual returns, GST registration, and accounting for complete Delhi compliance.
Our Process

Monthly GST Return Filing Cycle in Delhi: 6 Steps

Delhi falls under Category 2 for QRMP (quarterly GSTR-3B due 24th). Monthly filers follow 11th (GSTR-1) and 20th (GSTR-3B). All filing on gst.gov.in. Patron files by 8th-9th and 17th-18th for buffer.

Step 1

Compile Sales Data for GSTR-1

At month end, compile all outward supply data: B2B invoices with buyer GSTIN, B2C sales, export invoices, credit/debit notes, and amendments. For E-invoicing enabled Delhi businesses, verify auto-populated data from IRP. Patron integrates with your accounting system for seamless compilation.

Invoice-level dataE-invoice verified
Data Compiled01
Step 2

File GSTR-1 by the 11th

Upload invoice data on GST portal in each section (B2B, B2C, Exports, Credit Notes, Amendments). Preview, validate, and submit via DSC/EVC. GSTR-1 data auto-populates buyers' GSTR-2B - accuracy is critical. Patron files by 8th-9th for 2-day buffer.

Filed by 8th-9thBuyers' ITC impact
GSTR-1 Filed02
Step 3

Reconcile ITC with GSTR-2B

Download auto-populated GSTR-2B. Compare with purchase register: verify eligible ITC matches, identify invoices missing from GSTR-2B (supplier not filed), and exclude blocked credits under Section 17(5). Patron runs this reconciliation monthly for every Delhi GSTIN.

GSTR-2B matchedBlocked credits excluded
ITC Reconciled03
Step 4

Prepare and File GSTR-3B by the 20th

Enter summary data: outward supplies (taxable, zero-rated, nil-rated, exempt), ITC available and claimed per GSTR-2B reconciliation, reverse charge, and net tax payable. Compute net tax after ITC offset. Pay via cash ledger if ITC insufficient. File by 20th (monthly) or 24th (Delhi QRMP). Patron files by 17th-18th.

Filed by 17th-18thTax paid before filing
GSTR-3B Filed04
Step 5

Make Tax Payment and Verify

Tax liability in GSTR-3B paid through ITC offset (electronic credit ledger) with any balance paid via electronic cash ledger (net banking/NEFT/RTGS). Verify cash ledger balance is sufficient before filing. Patron ensures adequate balance and processes payments for Delhi businesses.

ITC + cash offsetBalance verified
TaxPAID
Payment Done05
Step 6

Download Filed Returns and Reconcile

Download filed GSTR-1 and GSTR-3B for records. Cross-check GSTR-1 outward supply totals with GSTR-3B Table 3.1 totals to ensure consistency. Monthly reconciliation prevents year-end GSTR-9 discrepancies and ASMT-10 scrutiny notices. Patron archives all returns for Delhi clients.

GSTR-1/3B consistentReturns archived
Complete06

Documents/Data Required for Monthly GST Filing in Delhi

  • Sales Invoices - All B2B and B2C invoices issued during the month with buyer GSTIN, HSN, and tax details.
  • Purchase Invoices - All purchase invoices for ITC claim verification against GSTR-2B.
  • Credit/Debit Notes - Issued or received during the month.
  • Export Invoices and Shipping Bills - For zero-rated supply reporting.
  • Bank Statements - For tax payment verification and cash ledger balance.
  • GSTR-2B Statement - Downloaded from portal for ITC reconciliation.
  • E-Invoice IRN Data - For E-invoicing enabled Delhi businesses.

Common GST Return Challenges in Delhi: 5 Issues and Solutions

ChallengeImpactHow Patron Accounting Solves It
GSTR-1 vs GSTR-3B MismatchCredit note timing, amendment processing, and B2C aggregation differences trigger ASMT-10 scrutiny from Delhi SGST/CGSTPatron reconciles GSTR-1 and GSTR-3B every month to prevent discrepancies
ITC Claimed > GSTR-2BClaiming ITC from invoices not in GSTR-2B (supplier not filed) creates excess credit noticesMandatory GSTR-2B reconciliation before every GSTR-3B filing
Sequential Filing BlockMissing one month blocks all subsequent months with cascading Rs 50/day penalties per returnAdvance filing by 8th-9th (GSTR-1) and 17th-18th (GSTR-3B) prevents blocks
QRMP Scheme ConfusionMissing PMT-06 monthly payments creates interest liability even though returns are quarterlyPatron manages complete QRMP cycle: IFF + PMT-06 + quarterly returns
E-Invoicing ErrorsIncorrect E-invoices auto-populate GSTR-1 creating downstream filing issuesE-invoice data verified before GSTR-1 filing

GST Return Filing Fees in Delhi: Monthly and Quarterly Pricing

Fee ComponentAmount
Monthly GSTR-1 + GSTR-3B (up to 100 invoices)From INR 999/month
Monthly GSTR-1 + GSTR-3B (100-500 invoices)From INR 2,999/month
Monthly GSTR-1 + GSTR-3B (500+ invoices)From INR 4,999/month
QRMP Quarterly Filing + Monthly PMT-06From INR 2,499/quarter
ITC Reconciliation (GSTR-2B matching)Included
E-Invoicing SupportIncluded
Patron Accounting Professional FeesStarting from INR 999 (Exl GST and Govt. Charges)

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

Professional service charges for drafting, filing, and representation are separate from the statutory fees. The exact fee depends on the complexity of the case, disputed amount, and number of hearings required. Contact us for a detailed quote.

Get a free GST Returns in Delhi consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

Monthly GST Compliance Calendar for Delhi Businesses

StageEstimated Timeline
10thGSTR-7 (TDS) + GSTR-8 (TCS) for TDS deductors and E-commerce operators
11thGSTR-1 for monthly filers (turnover > Rs 5 crore)
13thIFF (QRMP Month 1 and 2) + GSTR-6 (ISD) + GSTR-1 quarterly (after quarter)
20thGSTR-3B for monthly filers (turnover > Rs 5 crore)
24thGSTR-3B quarterly for Delhi QRMP taxpayers (Category 2)
25thPMT-06 monthly tax payment for QRMP taxpayers (Month 1 and 2)

Important: Patron files GSTR-1 by 8th-9th and GSTR-3B by 17th-18th - well before deadlines. This 2-3 day buffer protects against portal traffic issues and technical glitches on peak filing days.

Key Benefits

Why Choose Patron for GST Returns in Delhi

Advance Filing Schedule

GSTR-1 by 8th-9th, GSTR-3B by 17th-18th. 2-3 day buffer protects against portal traffic issues on peak filing days.

Mandatory ITC Reconciliation

Every GSTR-3B preceded by GSTR-2B reconciliation. Accurate credit claims prevent excess ITC notices. Most important compliance safeguard.

GSTR-1/3B Consistency

Monthly reconciliation catches discrepancies before they become ASMT-10 scrutiny triggers. No year-end surprises.

Complete GST Lifecycle

Monthly returns integrated with annual returns, GST notice response, E-invoicing, and accounting. One firm for complete Delhi compliance.

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"Patron files our GST returns for 3 GSTINs every month. Zero late fees in 4 years and not a single ASMT-10 notice." - Wholesale Trader, Chandni Chowk, Delhi

4-Office Signal: Pune, Mumbai, Delhi, and Gurugram.

Patron Accounting vs Self-Filing: GST Return Comparison

FactorPatron AccountingSelf-Filing
Filing TimelineBy 8th-9th (GSTR-1) / 17th-18th (3B)Last day, portal congestion risk
ITC ReconciliationGSTR-2B matched every monthOften skipped or approximate
GSTR-1/3B ConsistencyMonthly reconciliation checkDiscovered at year-end
Error PreventionMulti-point review before filingTypos, wrong GSTIN, rate errors
QRMP ManagementIFF + PMT-06 + quarterly filingPMT-06 often forgotten
PricingFrom INR 999/monthFree but high error/penalty risk

Related GST and Compliance Services

Legal Framework: GST Returns Under CGST Act 2017

Governing Act: Central Goods and Services Tax Act, 2017 + Delhi Goods and Services Tax Act, 2017

GSTR-1: Section 37. Monthly by 11th or Quarterly (QRMP) by 13th.

GSTR-3B: Section 39. Monthly by 20th or Quarterly 22nd/24th. Delhi = Category 2 (24th).

QRMP: Notification 84/2020. Turnover up to Rs 5 crore. Monthly PMT-06 by 25th. IFF for B2B in Month 1/2.

Late Fee: Section 47. Rs 50/day. Nil: Rs 20/day. Capped Rs 5,000.

Interest: Section 50. 18% p.a. on delayed tax. 24% on excess ITC claimed wrongly.

Sequential Filing: Rule 61(4). Current period blocked until previous filed.

3-Year Lock: From July 2025, GSTR-3B cannot be filed after 3 years from due date.

Source: gst.gov.in, cbic.gov.in

FAQs: GST Returns in Delhi

Common questions about GST return filing deadlines, QRMP scheme, and compliance for Delhi businesses.

Quick Answers

GST return kab file karna hota hai Delhi mein? GSTR-1 har mahine ki 11 tarikh tak. GSTR-3B har mahine ki 20 tarikh tak. QRMP wale Delhi businesses ke liye quarterly GSTR-3B 24 tarikh tak.

Late fee kitna hai? Rs 50 per day (Rs 25 CGST + Rs 25 Delhi SGST). Nil return ke liye Rs 20/day. Maximum Rs 5,000 per return.

Ek mahina miss kiya toh kya hoga? Sequential filing rule hai - ek mahine ka pending rehne par agle saare mahine bhi block ho jayenge.

GST Return Deadline Approaching - File on Time, Every Time

GST return filing is the most frequent compliance obligation - two deadlines every month (11th and 20th) that cannot be missed without cascading consequences. The sequential filing rule means a single missed return blocks all future filings, creating a penalty snowball. The 3-year filing lock adds permanent consequences to non-filing.

Contact Patron's Delhi office to set up regular monthly filing - Call +91 945 945 6700 or WhatsApp us.

Start Monthly GST Filing in Delhi Today

GST return filing in Delhi is a monthly obligation requiring accurate GSTR-1 (outward supplies), ITC-reconciled GSTR-3B (summary + tax payment), and timely compliance. Delhi's Category 2 QRMP classification, high GSTIN density, and active enforcement make professional filing essential.

Patron Accounting provides end-to-end monthly filing from our Rohini office - GSTR-1 preparation, GSTR-2B reconciliation, GSTR-3B computation, QRMP management, E-invoicing, and consistency checks. With advance filing, mandatory ITC reconciliation, and 15+ years of practice across Pune, Mumbai, Delhi, and Gurugram, Patron ensures zero-penalty compliance.

Reviewed by CA & CS Team - Patron Accounting LLP

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GST Return Filing: Available Across 4 Major Cities

Professional monthly GST return filing in Pune, Mumbai, Delhi, and Gurugram.

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Content Created: 06 April 2026  |  Last Updated: 06 April 2026  |  Next Review: 06 October 2026  |  Reviewed By: CA & CS Team, Patron Accounting LLP

This page is reviewed every 6 months to ensure GST return deadlines, QRMP scheme details, late fee structures, and CBIC notifications are current. Verified against gst.gov.in.

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