How Monthly GST Return Filing Works with Consultant
Monthly GST return filing is a mandatory compliance requirement for all regular taxpayers registered under the Goods and Services Tax regime in India. Businesses in Patna, from small local traders to large enterprises, must furnish accurate details of outward and inward supplies, tax payments, and ITC claims every month. However, the GST system is detailed, rule-based, and regularly updated—making errors or delays common for those handling compliance without professional support.
This article explains how monthly GST return filing works with a consultant in Patna, helping business owners understand the process, documentation, legal rules, and advantages of engaging a GST expert. Written by Advocate Tabish Ahmad, the blog offers practical knowledge while maintaining a neutral, legally accurate tone. The information is educational and should not substitute personalised legal advice.
What Is Monthly GST Return Filing?
Monthly GST return filing refers to the periodic submission of GST forms through the GST Portal, summarising a business’s outward supplies, inward supplies, tax liabilities, ITC claims, and other statutory information for the given month. It ensures transparency, accountability, and uniform tax administration across India.
Types of Mandatory Monthly Returns
Most regular taxpayers must file the following:
1. GSTR-1 (Outward Supplies)
A detailed return containing invoice-wise data on all outward taxable supplies, credit notes, debit notes, and amendments. Errors in GSTR-1 can lead to mismatches affecting customers’ ITC.
2. GSTR-3B (Summary Return)
A consolidated summary of outward supplies, inward supplies, eligible ITC, payable tax, and tax paid. It serves as a self-declaration and forms the basis of monthly liability.
3. Special Returns (When Applicable)
GSTR-5: Non-resident taxable persons
GSTR-6: Input Service Distributors
GSTR-7: TDS deductors
GSTR-8: E-commerce operators
Because GST filings require accuracy in HSN codes, invoice entries, purchase reconciliation, and tax computation, many Patna-based businesses prefer working with consultants who ensure error-free submissions.
Legal Basis Under Indian Law
Monthly GST return filing is grounded in the Central Goods and Services Tax Act, 2017, Bihar GST Act, 2017, and their corresponding rules, notifications, and circulars.
Relevant Legal Provisions
1. Section 37, CGST Act
Mandates filing of outward supplies (GSTR-1).
2. Section 39, CGST Act
Requires filing of periodic returns, including the monthly summary return (GSTR-3B).
3. CGST Rules, 2017
Detail procedures for return submission, verification, revision, and timelines. For example:
Rule 59: Furnishing details of outward supplies
Rule 61: Furnishing returns
4. CBIC Notifications
The Central Board of Indirect Taxes and Customs (CBIC) frequently updates filing deadlines, late fee waivers, and procedural changes. A consultant ensures businesses in Patna remain updated with these notifications.
Legal Note
GST law does not permit return revision in the traditional sense. Corrections must be made in subsequent months. Therefore, professional handling helps avoid compounding mistakes.
Why Avail Monthly GST Return Filing Works with Consultant in Patna
Patna is a growing commercial centre with thriving markets, retail clusters, educational institutions, hospitality businesses, contractors, and service providers. With increased business activity comes the need for professional GST compliance.
1. Local Business Ecosystem
Patna’s traders, contractors, wholesalers, coaching centres, and medical establishments often deal with multiple invoices, diverse tax rates, and cash/credit transactions. Consultants help streamline this complexity.
2. Reduced Risk of Penalties
Failure to file monthly returns attracts:
Late fee
Interest
Blocking of e-way bills
Possible suspension of GST registration
A consultant ensures timely filing even during peak business seasons.
3. Personalised Notice Handling
Businesses often receive GST notices due to mismatches or delayed filings. Consultants in Patna can represent taxpayers and draft accurate replies to avoid further complications.
Step-by-Step Process
A professional consultant follows a systematic method to ensure monthly GST return filing is executed accurately and on time.
Step 1: Collection and Verification of Documents
The consultant first gathers sales registers, purchase registers, invoices, debit/credit notes, and other required documents. Manual records, if any, are digitised to maintain consistency.
Step 2: Reconciliation of Invoices
Matching of:
Outward supplies vs. sales register
Inward supplies vs. GSTR-2B
Input tax credit claims vs. eligible ITC
This step prevents mismatches and ITC disallowance.
Step 3: Preparation of GSTR-1
Invoice-wise details are consolidated:
B2B invoices
B2C large invoices
exports
amendments
The consultant ensures HSN codes and tax rates are correct.
Step 4: Filing of GSTR-1
After client approval, GSTR-1 is uploaded and filed using OTP or DSC.
Step 5: Preparation of GSTR-3B
The consultant calculates:
Total taxable value
ITC available
ITC reversal
Net payable tax
Step 6: Payment of Tax and Filing
Challan generation and payment through:
Net banking
UPI
NEFT/RTGS
Step 7: Post-Filing Support
Includes ledger review, correction in next month returns, and advisory on notices, if any.
Documents Required
GST login credentials
Sales register (monthly)
Purchase register
Tax invoices
Debit/credit notes
Bank statements (if required)
E-way bill records
Expense and asset invoices
Input service invoices
Previous month’s GST filings
Reconciliation statements
A consultant ensures documents are properly indexed and compliant with GST rules.
Legal Drafting and Clauses
Consultants often assist in drafting legal documents related to GST filings such as:
1. Authorisation Letters
Permitting the consultant to act on behalf of the taxpayer.
2. GST Compliance Service Agreements
Common clauses include:
Scope of monthly filing services
Confidentiality obligations
Timelines for data sharing
Limitation of liability
Advisory disclaimers
3. Notice Reply Drafting
Consultants draft responses for:
ASMT-10
GSTR-3A
ITC mismatch notices
Audit queries
These drafts require accuracy, referencing applicable rules and supporting documents.
Post-Registration Compliance
Monthly GST filing is not the only responsibility; several post-registration obligations exist.
1. Maintaining Books of Accounts
Preservation of invoices, ledgers, e-way bills, and supporting documents for up to 72 months.
2. Regular Invoice Compliance
Invoices must include GSTIN, HSN codes, place of supply, and tax bifurcation.
3. Annual Returns
At the end of the financial year, businesses may need to file GSTR-9 or GSTR-9C (where applicable).
4. Monitoring ITC Availability
Consultants ensure businesses do not claim ineligible ITC based on:
Rule 42/43
Blocked credits under Section 17(5)
Benefits of Professional GST Filing
1. Error-Free Compliance
Professionals reduce human errors that may result in notices or penalties.
2. Timely Filing
Consultants track deadlines and manage filings even during business peaks.
3. Cash Flow Optimisation
Proper ITC claims and tax planning boost liquidity.
4. Legal Protection
Professionals ensure compliance aligned with GST law and updates.
5. Peace of Mind
Business owners focus on growth while consultants handle compliance.
Why Choose Bihar Tax Consultant
1. Experienced Team Led by Advocate Tabish Ahmad
Legal knowledge combined with practical GST expertise ensures accurate compliance for businesses in Patna.
2. End-to-End Monthly GST Compliance
From reconciliations to notice replies, everything is handled professionally.
3. Transparent and Predictable Pricing
Flat monthly fees without hidden charges.
4. Local Presence in Patna
Easier communication, understanding of local business practices, and timely support.
5. Secure Data Handling
Your financial records are kept confidential and protected.
About the Author – Advocate Tabish Ahmad
Advocate Tabish Ahmad (B.A. LL.B., LL.M., Diploma in Cyber Law – GLC Mumbai) is a Certified Cyber Law Practitioner and practising Advocate at the Patna High Court. He specializes in Cyber Crime, GST Litigation, and Tax Appeals, with extensive experience in representing clients before judicial and quasi-judicial forums.
He serves as President of the Cyber Lawyers Association and is a Member of the Advocates’ Association, Patna High Court. As a Mentor at the Indian Tax Academy and JurisCrack, he guides young lawyers and students in cyber and tax law practice.
Author of several books on Cyber Crimes, Taxation, and GST, Advocate Tabish Ahmad is recognized for his practical insights on digital law, data privacy, and cyber fraud defence.
🌐 Visit: https://bihartaxconsultant.com
Advocate Tabish Ahmed
Speak to a Legal Expert Today.
External References
MCA Portal – https://www.mca.gov.in
Income Tax Department – https://www.incometax.gov.in
Startup India – https://www.startupindia.gov.in
FAQs
1. How does a consultant help with monthly GST return filing in Patna?
A consultant handles reconciliation, data verification, GSTR-1 and GSTR-3B preparation, tax calculation, and timely filing.
2. What happens if monthly GST returns are delayed?
Late fees, interest, and e-way bill restrictions may apply. Continued delay may lead to suspension of GST registration.
3. Can a consultant handle GST notices?
Yes. Consultants can draft replies, review discrepancies, and assist with compliance corrections.
4. Is ITC automatically available every month?
No. ITC must match with GSTR-2B and meet eligibility rules. Consultants verify claims to avoid legal issues.
5. Do small businesses in Patna need a GST consultant?
Small businesses benefit the most, as compliance becomes effortless and reduces errors.
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