Which GST office handles return filing in Mumbai?

GST returns are filed online on the GST portal gst.gov.in and are not processed by a specific physical office for routine filings. However the jurisdictional GST Commissionerate East West Central or South based on the taxpayer registered principal place of business handles scrutiny notices and audit related to filed returns. Patron Accounting Marine Lines office handles all filings for Mumbai clients across all four zones.

Can GST returns be filed online from Mumbai?

Yes all GST returns are filed exclusively online through the GST portal at gst.gov.in. There is no offline or physical filing option. The portal supports GSTR-1 filing via online entry JSON upload for bulk invoices and Excel utility. GSTR-3B is filed online with auto-populated fields from GSTR-1 and GSTR-2B. Patron handles the entire process digitally.

What is the due date for GSTR-3B in Mumbai?

GSTR-3B is due by the 20th of the following month for monthly filers with turnover above Rs 5 crore or opted for monthly. For QRMP quarterly filers in Maharashtra GSTR-3B is due by the 22nd of the month following the quarter end. These due dates are uniform across India and apply to all Mumbai registered GSTINs.

What is the late fee for GST return in Mumbai?

Late fee for GSTR-3B is Rs 50 per day under CGST plus Rs 50 per day under SGST equalling Rs 100 per day total capped at Rs 10,000 per return. For nil returns the late fee is Rs 20 plus 20 equalling Rs 40 per day capped at Rs 1,000 per return. Additionally interest at 18 percent per annum is charged on unpaid tax from the due date.

What is the difference between GSTR-1 and GSTR-3B?

GSTR-1 contains invoice-level details of all outward supplies including sales exports and credit debit notes made during the tax period. GSTR-3B is a summary return consolidating total outward liability ITC claimed RCM liability and net tax payable. GSTR-1 does not involve tax payment while GSTR-3B is where tax is actually paid. Both must be filed for each tax period.

Can GST return be revised after filing?

No GSTR-1 and GSTR-3B cannot be revised once filed on the GST portal. Any errors must be corrected in the next period return through amendments for GSTR-1 or adjustments for GSTR-3B. This makes pre-filing verification critical. Patron conducts multi-level review of all data before submission to prevent post-filing issues.

What is the QRMP scheme and is it available in Mumbai?

QRMP allows taxpayers with aggregate turnover up to Rs 5 crore to file GSTR-1 quarterly instead of monthly while continuing to pay tax monthly through GSTR-3B or a fixed sum method PMT-06. The Invoice Furnishing Facility IFF allows uploading B2B invoices monthly so buyers receive ITC on time. Available to all eligible Mumbai taxpayers. Maharashtra quarterly GSTR-3B due date is 22nd.

What happens if GST return is not filed?

Non-filing of GSTR-3B for two consecutive months or one quarter for QRMP results in automatic GSTIN suspension under Section 29(2). Late fee accrues daily. Interest at 18 percent applies on unpaid tax. The taxpayer cannot file subsequent returns until the defaulting return is filed. Prolonged non-filing leads to cancellation proceedings and blocks ITC for all buyers. Quick Answers GST return kab file karna hota hai? GSTR-1 monthly 11 tarikh, GSTR-3B 20 tarikh. QRMP: GSTR-1 quarterly 13th, GSTR-3B quarterly 22nd (Maharashtra). Sab online gst.gov.in pe. Late fee kitni hai? Regular: Rs 100/day. Nil: Rs 40/day. Max Rs 10,000/return. Plus 18% interest on unpaid tax. GSTR-1 aur GSTR-3B mein fark? GSTR-1 mein invoice details. GSTR-3B mein summary + tax payment. Dono zaroori hain.

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GST Return Filing in Mumbai: File Accurately, File On Time

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GSTR-1: Outward supply details. 11th of following month (monthly) | 13th (quarterly under QRMP scheme)

GSTR-3B: Summary return + tax payment. 20th of following month (monthly) | 22nd/24th (quarterly QRMP)

Late Fee: Rs 50 CGST + Rs 50 SGST per day (regular) | Rs 20+20 (nil returns) | Max Rs 5,000+5,000 per return

Portal: gst.gov.in. Online filing only. Patron files GSTR-1 by 8th, GSTR-3B by 17th - 3-day buffer before each deadline

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BKC BFSI with 8 state GSTINs and 1,200+ invoices monthly. Patron files GSTR-1 by the 8th via bulk JSON upload, reconciles GSTR-2B automatically, and files GSTR-3B by the 17th. Zero late filings in 3 years. Inter-state consistency maintained across all registrations.

Arjun Shah

CFO, Financial Services, BKC

★★★★★

2 months ago

“

SEEPZ exporter. Table 6A reporting was causing IGST scroll errors. Patron aligned our export invoice data with shipping bills before GSTR-1 filing. Auto-refund now processes within 2 months. Clean filing every month.

Priya Kapoor

Director, Export Unit, SEEPZ

★★★★★

3 months ago

“

Andheri MIDC manufacturer. Was missing RCM on GTA and security services - received Section 73 demand. Patron now computes RCM monthly as part of GSTR-3B. Zero RCM gaps since onboarding. ITC reconciliation catches mismatches before filing.

Vikram Desai

Accounts Head, Manufacturing, MIDC

★★★★★

1 month ago

“

Our GST filing is always on time since we moved to Patron. The CA team knows their stuff cold.

Neha Mehta

CFO, Manufacturing, Maharashtra

★★★★★

4 months ago

“

Excellent service for company registration and compliance. The team is very responsive and handles everything end to end.

Sunny Ashpal

Director, Demandify Media

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6 months ago

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From BKC BFSI corporates to Andheri MIDC manufacturers to SEEPZ exporters to Crawford Market traders - Mumbai's businesses trust Patron for GST return filing.

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Overview What Are Returns Who Files Services Process Documents Challenges Fees Due Dates Why Patron Return Types FAQs

GST Return Filing in Mumbai: Complete Overview

📌 TL;DR - GST Returns Services at a Glance

GSTR-1 (outward supplies) by 11th monthly / 13th quarterly. GSTR-3B (summary + tax) by 20th / 22nd. Late fee Rs 100/day. Cannot be revised. ITC only through GSTR-2B. Mumbai = 4 Commissionerate zones. Patron files GSTR-1 by 8th, GSTR-3B by 17th (3-day buffer). QRMP for turnover up to Rs 5 crore. 2 months non-filing = GSTIN suspension.

Mumbai has the highest concentration of GST-registered taxpayers in Maharashtra. From BFSI at BKC to small traders at Crawford Market, from IT exporters at Powai to MIDC manufacturers - every business must file GSTR-1 and GSTR-3B within prescribed due dates.

Parameter	Detail
GSTR-1	Outward supplies. Monthly: 11th \| Quarterly (QRMP): 13th
GSTR-3B	Summary + tax payment. Monthly: 20th \| Quarterly: 22nd/24th
GSTR-2B	Auto-populated ITC statement (view only, generated 14th)
QRMP	Quarterly GSTR-1 + monthly GSTR-3B for turnover up to Rs 5 crore
Late Fee	Rs 50+50/day (regular) \| Rs 20+20/day (nil) \| Max Rs 5,000+5,000
Interest	18% p.a. on unpaid tax from due date (Section 50)
Jurisdiction	GST Commissionerate Mumbai East/West/Central/South

Patron's Marine Lines office files with 3-day buffer. Related: GST returns (national), GST registration, GST audit, GST notice, accounting services.

Content is reviewed quarterly for accuracy.

What Are GST Returns?

GST returns are periodic filings submitted by registered taxpayers to the GSTN under Section 39 of the CGST Act, 2017, reporting outward supplies, inward supplies, tax collected, tax paid, and ITC claimed for each tax period.

Two primary returns: GSTR-1 (invoice-level outward supply details) and GSTR-3B (summary with tax payment). GSTR-2B is auto-populated ITC statement from supplier GSTR-1 filings - used for ITC reconciliation. Cannot be revised after filing.

Filed on gst.gov.in. Mumbai's 4 Commissionerate zones monitor compliance. Related: GST returns national.

Key Terms for GST Returns:

GSTR-1: Outward supply details. B2B (invoice-wise), B2C (consolidated), exports (Table 6A/6B), CN/DN. By 11th (monthly) or 13th (QRMP).
GSTR-3B: Summary + tax payment. Outward liability, ITC, RCM, exempt, net tax. By 20th (monthly) or 22nd (QRMP Maharashtra). Cannot revise.
GSTR-2B: Auto ITC statement generated 14th. View only. ITC available only through GSTR-2B from FY 2022-23. Match with purchase register.
QRMP: Quarterly Return Monthly Payment. Turnover up to Rs 5 crore. Quarterly GSTR-1 + monthly GSTR-3B. IFF for monthly B2B invoices.
Late Fee: Rs 100/day (regular). Rs 40/day (nil). Max Rs 10,000/return. Plus 18% interest on unpaid tax. Section 47 + 50.
Suspension: 2 months non-filing = automatic GSTIN suspension under Section 29(2). Blocks invoicing and ITC for buyers.

GST Filed

Who Needs to File GST Returns in Mumbai?

BFSI (BKC, Nariman Point): Monthly GSTR-1 with inter-state B2B invoices. High-value ITC on rent, tech, professional fees. Multi-state GSTINs. GST registration.

IT/ITES (Powai, Andheri): Export of services under LUT. Table 6A reporting. ITC refund claims. Monthly filing for turnover > Rs 5 crore. Import Export Code.

Manufacturers (Andheri MIDC, Thane-Belapur): Domestic + export sales. Inter-state transfers. Job work. RCM on freight/legal/security. GST audit.

Exporters (SEEPZ, JNPT): Table 6A/6B for zero-rated/IGST. Shipping bill reconciliation for auto-refund. GST notice.

Retail/Wholesale/Composition: Crawford Market, Bhuleshwar traders. QRMP for turnover < Rs 5 crore. Composition: CMP-08 quarterly. Accounting.

GST Return Filing Services

Service	What We Do
GSTR-1 Preparation and Filing	Invoice-wise B2B, consolidated B2C, exports Table 6A/6B, credit/debit notes, amendments. JSON/Excel bulk upload for BKC BFSI with 1,000+ invoices. Filed by 8th (3-day buffer)
GSTR-3B Preparation and Filing	Summary computation: outward liability, ITC from GSTR-2B matching, RCM, exempt supplies, net tax. Cash/credit ledger management. Filed by 17th (3-day buffer)
GSTR-2B ITC Reconciliation	Monthly matching of ITC available in GSTR-2B with ITC claimed in GSTR-3B. Mismatches, ineligible credits, missing invoices identified. Automated reconciliation for 200+ vendor businesses
QRMP Scheme Management	For Mumbai SMEs with turnover up to Rs 5 crore: quarterly GSTR-1, monthly IFF for B2B invoices, monthly GSTR-3B with fixed sum or self-assessed payment
Export Table 6A Reporting	Accurate zero-rated export invoice reporting for SEEPZ/JNPT exporters. Data matches shipping bills for IGST auto-refund processing through ICEGATE
RCM Liability Computation	Monthly RCM on freight (GTA), legal, security, rent from unregistered. Common gap for Andheri MIDC manufacturers. Included in GSTR-3B reporting
ITC Reversal (Rule 42/43)	Proportional ITC reversal for mixed supplies (taxable + exempt). BKC BFSI with exempt financial services. Nariman Point insurance companies
Multi-GSTIN Coordination	For BKC group companies with state GSTINs: coordinated filing ensuring inter-state supply consistency, branch transfer reconciliation, ITC distribution accuracy

Our Process

GST Return Filing Process in Mumbai

Our 6-step process covers complete monthly GST filing from data compilation through GSTR-1 filing, GSTR-2B reconciliation, GSTR-3B filing, tax payment, to record maintenance.

Step 1

Compile Sales and Purchase Data

Gather all sales invoices, purchase invoices, credit/debit notes, expense bills, and import documents for the tax period. For BKC corporates with ERP: extract from accounting software. For Crawford Market traders using Tally: compile from physical invoices. Patron provides checklist and data template.

Invoices gatheredCN/DN compiledExport docs included

Data Ready 01

Step 2

Prepare and File GSTR-1

Upload outward supply details: B2B invoices with buyer GSTIN (invoice-wise), B2C consolidated, export invoices Table 6A (SEEPZ/JNPT under LUT) or 6B (with IGST), credit/debit notes, amendments. Patron files by 8th - 3 days before 11th deadline.

B2B uploadedExports in Table 6AFiled by 8th

GSTR-1 Filed 02

Step 3

Review GSTR-2B for ITC Matching

After suppliers file GSTR-1, GSTR-2B is auto-generated on 14th. Download and reconcile with purchase register. Identify: ITC matched, ITC in portal but not in books (verify), ITC in books but not in GSTR-2B (follow up with supplier). Patron runs automated reconciliation for 200+ vendor businesses.

GSTR-2B downloadedITC reconciledMismatches identified

ITC Verified 03

Step 4

Prepare and File GSTR-3B

Enter summary: outward supplies (taxable, zero-rated, exempt), ITC claimed (from GSTR-2B matching), RCM liability, net tax payable. Portal auto-populates some fields from GSTR-1 and GSTR-2B. Compute net tax. Offset ITC first, then cash. Patron files by 17th - 3 days before 20th.

Summary enteredITC offset appliedFiled by 17th

GSTR-3B Filed 04

Step 5

Generate Payment Challan and Pay Tax

If net tax payable after ITC offset: generate challan PMT-06. Pay via internet banking, NEFT/RTGS. Payment must be made before GSTR-3B submission. Patron reconciles electronic cash and credit ledgers before payment to prevent overpayment.

Challan generatedPayment completedLedgers reconciled

Tax Paid 05

Step 6

Download Filed Returns and Maintain Records

Download filed GSTR-1, GSTR-3B, payment challans, GSTR-2B statements. Maintain with source invoices, purchase registers, bank statements for 6+ years (Section 36). GST Commissionerate may request records during scrutiny or audit.

Returns downloaded6-year retentionAudit-ready

Compliant 06

Documents Required for GST Return Filing

Sales/Tax Invoices: All outward supply invoices with GSTIN, HSN/SAC, taxable value, tax amounts.
Purchase Invoices: All inward supply invoices from registered and unregistered suppliers for ITC verification vs GSTR-2B.
Credit and Debit Notes: For sales returns, discounts, corrections during the period.
Export Documentation: Shipping bills, LUT copy, export invoices for SEEPZ/JNPT exporters (Table 6A/6B).
RCM Transaction Details: Freight (GTA), legal, security invoices with self-assessed tax computation.
Bank Statements: For verifying tax payment and reconciling with challan records.
Previous GSTR-2B: For ITC reconciliation and identifying credits from prior months.

Mumbai Tip: BKC/Nariman Point BFSI firms with multi-state operations must ensure inter-branch stock transfers and inter-state services are correctly classified as IGST in GSTR-1. The GST Commissionerate actively scrutinises IGST vs CGST+SGST classification for large taxpayers. Patron pre-validates before filing.

Common GST Return Filing Challenges in Mumbai

Challenge	Impact	How Patron Accounting Solves It
GSTR-1 vs GSTR-3B Mismatches	High invoice volumes cause timing differences. Credit note adjustments, prior-period amendments. Automated mismatch detection triggers Section 61 scrutiny notices	Pre-filing reconciliation of GSTR-1 outward with GSTR-3B summary. Timing differences documented. Amendments tracked. Filed consistently
ITC Mismatches with GSTR-2B	200+ vendors at BKC/MIDC. Supplier filing delays create GSTR-2B gaps. Claiming ITC not in GSTR-2B risks reversal + interest	Automated monthly GSTR-2B matching. Supplier follow-up for missing invoices. Excess claims prevented. Reconciliation before every GSTR-3B
RCM Non-Compliance at MIDC	Manufacturing units miss RCM on GTA, legal, security. Non-reporting = demand with 18% interest from invoice date. Multi-year exposure	Monthly RCM liability computation included. All applicable services tracked. Zero missed RCM for Patron-managed clients
QRMP Confusion for SMEs	Turnover near Rs 5 crore threshold. Mid-year switching creates gaps. IFF requirement under QRMP misunderstood	QRMP eligibility assessment. Scheme management including IFF for B2B. Seamless switching guidance. Monthly payment compliance
Multi-GSTIN Coordination	BKC companies with 5-15 state GSTINs. Inter-state errors cascade. ITC denied for receiving GSTIN if sending GSTIN files incorrectly	Coordinated filing across all GSTINs. Inter-state supply consistency checked. ITC distribution verified. PAN-level accuracy

GST Return Filing Fees

Fee Component	Amount
GSTR-1/3B Filing (Govt Fee)	Nil
Late Fee (Regular)	Rs 50+50/day (max Rs 5,000+5,000)
Late Fee (Nil)	Rs 20+20/day (max Rs 500+500)
Interest on Late Payment	18% p.a. on unpaid tax
Patron: Monthly Filing	Starting Rs 2,000/month
Patron: QRMP Quarterly	Starting Rs 3,000/quarter
Patron: High-Volume (500+ inv)	Custom quote

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 consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

GST Return Filing Due Dates

Stage	Estimated Timeline
GSTR-1 (Monthly)	11th of following month
GSTR-1 (QRMP Quarterly)	13th of month after quarter
GSTR-2B Generated	14th of following month
GSTR-3B (Monthly)	20th of following month
GSTR-3B (QRMP Maharashtra)	22nd of month after quarter
Patron GSTR-1 Buffer	By 8th (3 days early)
Patron GSTR-3B Buffer	By 17th (3 days early)

Note: Missing even one return triggers Rs 100/day late fee + 18% interest. Non-filing for 2 consecutive months = automatic GSTIN suspension. Cannot file subsequent returns until defaulting return is filed. Patron files with 3-day buffer: GSTR-1 by 8th, GSTR-3B by 17th. Zero late filings for Mumbai clients.

Key Benefits

Why Choose Patron for GST Returns in Mumbai

3-Day Buffer Filing

GSTR-1 by 8th, GSTR-3B by 17th. Eliminates last-day portal congestion and bank processing delays. Zero late filings for Mumbai clients since GST launch 2017.

Automated ITC Reconciliation

Monthly GSTR-2B matching with purchase register. Mismatches, ineligible credits, supplier defaults identified before GSTR-3B filing. Prevents excess claims and reversal notices.

Multi-GSTIN Coordination

For BKC group companies with 5-15 state GSTINs. Inter-state consistency. Branch transfer reconciliation. ITC distribution accuracy. PAN-level coordination.

Track Record Since 2017

10,000+ businesses. BFSI at BKC, manufacturers at MIDC, exporters at SEEPZ, IT at Powai, traders across Mumbai. 4.9 rating, 15+ years, 4 offices.

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Offices in Pune, Mumbai, Delhi, and Gurugram. Trusted by Hyundai, Asian Paints, Bridgestone, and 10,000+ businesses for GST return filing since 2017.

GST Return Types for Mumbai

Return	Description	Frequency
GSTR-1	Outward supply details (B2B, B2C, exports)	Monthly / Quarterly (QRMP)
GSTR-3B	Summary return + tax payment	Monthly / Quarterly (QRMP)
GSTR-2B	Auto-populated ITC (view only)	Generated monthly on 14th
IFF	B2B invoices (QRMP taxpayers)	Monthly (Month 1, 2 of quarter)
GSTR-9/9C	Annual return / reconciliation	Annual by 31 December
CMP-08/GSTR-4	Composition scheme	Quarterly / Annual

Related Services

Mumbai businesses filing GST returns often need:

GST Returns (National) - India-wide guide.
GST Registration in Mumbai - New registration.
GST Audit - Department audit support.
GST Notice - Scrutiny/demand response.
Tally Accounting - Integrated GST filing.
Zoho Books Accounting - Cloud accounting.

Legal Framework for GST Returns

CGST Act, 2017:

S.37: GSTR-1 (outward). S.38: GSTR-2B (auto). S.39: GSTR-3B (summary + payment). S.47: Late fee. S.50: 18% interest on unpaid tax.

QRMP Scheme:

Notification 84/2020-CT. Turnover up to Rs 5 crore. Quarterly GSTR-1 + monthly GSTR-3B. IFF for B2B. Maharashtra: 22nd due date.

ITC:

Available only through GSTR-2B from FY 2022-23. Excess claims trigger notices. Cannot revise returns after filing.

Mumbai: 4 Commissionerate zones (East/West/Central/South). GST Portal

FAQs: GST Return Filing in Mumbai

Get answers about GST office, online filing, due dates, late fees, GSTR-1 vs 3B, revision, QRMP scheme, and consequences of non-filing.

Quick Answers

GST return kab file karna hota hai? GSTR-1 monthly 11 tarikh, GSTR-3B 20 tarikh. QRMP: GSTR-1 quarterly 13th, GSTR-3B quarterly 22nd (Maharashtra). Sab online gst.gov.in pe.

Late fee kitni hai? Regular: Rs 100/day. Nil: Rs 40/day. Max Rs 10,000/return. Plus 18% interest on unpaid tax.

GSTR-1 aur GSTR-3B mein fark? GSTR-1 mein invoice details. GSTR-3B mein summary + tax payment. Dono zaroori hain.

File Every Month - Or Lose Your GSTIN

Missing even one return = Rs 100/day late fee + 18% interest. Two months non-filing = automatic GSTIN suspension. Cannot file subsequent returns until default cleared. Suspended GSTIN = no tax invoices, no ITC for buyers, operational disruption. Mumbai's 4 Commissionerate zones actively monitor and issue GSTR-3A notices to defaulters. Patron files with 3-day buffer every month.

Get started - Call +91 945 945 6700 or WhatsApp us.

File Accurately, File On Time - Every Month

GST return filing is the backbone of compliance. GSTR-1 by 11th, GSTR-3B by 20th, every month. Cannot be revised. Late fee Rs 100/day. 2 months non-filing = suspension. ITC only through GSTR-2B.

Mumbai's diversity - BFSI at BKC, IT at Powai, manufacturing at MIDC, exports at SEEPZ, retail across the city - requires accurate filing with ITC reconciliation, RCM tracking, and multi-GSTIN coordination.

Patron provides 3-day buffer filing (GSTR-1 by 8th, GSTR-3B by 17th), automated ITC matching, RCM computation, QRMP management, and multi-GSTIN coordination. 10,000+ businesses, 4.9 rating, since 2017.

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Content Created: 24 March 2026 | Last Updated: 24 March 2026 | Next Review: 24 June 2026 | Reviewed By: CA & CS Team, Patron Accounting LLP

This page covers GST return filing in Mumbai. Content reviewed quarterly (Freshness Tier 1) as due dates and rules change via CBIC notifications.

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