Rated 4.9/5 by 312+ Chennai clientsZero penalty record across all filings24-hour response · WhatsApp-first supportOffices: Maduravoyal, Nerkundram & Nolambur (upcoming)15+ years of expert tax & compliance consulting500+ active clients across 243 Chennai areasRated 4.9/5 by 312+ Chennai clientsZero penalty record across all filings24-hour response · WhatsApp-first supportOffices: Maduravoyal, Nerkundram & Nolambur (upcoming)15+ years of expert tax & compliance consulting500+ active clients across 243 Chennai areas
Broadway · near Broadway Bus Terminus · GST Returns desk

GST Returns Filing · Broadway central transport and wholesale hub Pocket

GST Returns Filing for wholesale trade units around Madras High Court, Broadway — on fixed, transparent fees

GST Returns for central transport and wholesale hub businesses across the Broadway pocket near Madras High Court with on-time portal submission and full statutory reconciliation. Call 9566-068-468.

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Quick Answer

How do I reply to a GSTR mismatch notice (ASMT-10) in Broadway, Chennai?

The department issues ASMT-10 when GSTR-3B liability is lower than GSTR-1 or GSTR-2A figures. Review the notice

Transparent Pricing

GST Returns Filing in Broadway — Plans & Pricing

Fixed fees · Zero hidden charges · Call 9566-068-468 for a custom quote.

MonthlyAnnualSave 2 Months
Regular filing of Nill Returns
Nill Returns
GSTR-1 & 3B filed on time
₹500/month
Annual: ₹6,000₹5,000 (Save ₹1,000)

  • GSTR-1 Monthly Filing (by 11th)
  • GSTR-3B Monthly Filing (by 20th)
  • Nil Return Filing
  • GSTR-2B ITC Reconciliation
  • E-invoice Compliance Support
  • Transactions / Month (invoices): Up to 5
  • Turnover Limit: Up to ₹10L
  • WhatsApp Document Support
  • Filing Acknowledgement via WhatsApp
  • GST Advisory Calls (per quarter)
  • Dedicated Account Manager
  • Priority 48-Hour Support
Traders & Low Volume businesses
Starter
GSTR-1 & 3B filed on time
₹750/month
Annual: ₹9,000₹7,500 (Save ₹1,500)

  • GSTR-1 Monthly Filing (by 11th)
  • GSTR-3B Monthly Filing (by 20th)
  • Nil Return Filing
  • GSTR-2B ITC Reconciliation
  • E-invoice Compliance Support
  • Transactions / Month (invoices): Up to 50
  • Turnover Limit: Up to ₹40L
  • WhatsApp Document Support
  • Filing Acknowledgement via WhatsApp
  • GST Advisory Calls (per quarter)
  • Dedicated Account Manager
  • Priority 48-Hour Support
Most Popular ⭐
Professional
ITC Reconciliation
₹1,500/month
Annual: ₹18,000₹15,000 (Save ₹3,000)

  • GSTR-1 Monthly Filing (by 11th)
  • GSTR-3B Monthly Filing (by 20th)
  • Nil Return Filing
  • GSTR-2B ITC Reconciliation
  • E-invoice Compliance Support
  • Transactions / Month (invoices): Up to 300
  • Turnover Limit: Up to ₹2 Cr
  • WhatsApp Document Support
  • Filing Acknowledgement via WhatsApp
  • GST Advisory Calls (per quarter): ✓ (Limited)
  • Dedicated Account Manager
  • Priority 48-Hour Support
High-volume businesses
Premium
Unlimited + priority
₹5,000/month
Annual: ₹60,000₹50,000 (Save ₹10,000)

  • GSTR-1 Monthly Filing (by 11th)
  • GSTR-3B Monthly Filing (by 20th)
  • Nil Return Filing
  • GSTR-2B ITC Reconciliation
  • E-invoice Compliance Support
  • Transactions / Month (invoices): Unlimited
  • Turnover Limit: Unlimited
  • WhatsApp Document Support
  • Filing Acknowledgement via WhatsApp
  • GST Advisory Calls (per quarter)
  • Dedicated Account Manager
  • Priority 48-Hour Support

Swipe to see all plans

Prices exclude GST. For enterprise pricing, call 9566-068-468.

Why FilingPro?

Why Broadway Clients Choose FilingPro

Expert GST Returns in Broadway — qualified professionals, 15+ years experience, zero-penalty track record.

WhatsApp-First Document Pickup

Share your monthly invoices and bank statement on WhatsApp at our number — we handle the rest. Broadway clients work with us entirely remotely.

Notice Defence Built-In

If a Section 61 scrutiny notice (ASMT-10) is ever raised on a return we filed, we draft and submit the ASMT-11 reply at no additional cost — covered under our regular monthly fee.

Multi-GSTIN Single Engagement

Tamil Nadu plus Karnataka or Andhra GSTINs of Broadway headquartered businesses managed under one FilingPro engagement — consolidated reporting, single point of contact.

15+ Years Chennai Experience

Our practice has filed GST returns continuously since the 1 July 2017 rollout, having earlier handled service tax, VAT and excise returns through the same teams. Deep institutional memory of jurisdictional officers and notices.

Confidential Data Handling

All sales registers, purchase data and ITC reconciliations are stored under access-controlled channels. Broadway clients' data is never shared with third parties or used for cross-marketing.

Composition Scheme Advisory

For Broadway traders below ₹1.5 crore turnover (goods) or ₹50 lakh (services), we evaluate the Composition Scheme each year — flat 1%/5%/6% rates, CMP-08 quarterly, GSTR-4 annually.

Key Benefits

What Broadway Clients Get

Every GST Returns Filing engagement delivers measurable, guaranteed outcomes — expert professionals, on time, every time.

Year-End MIS for Bank Submission
Annual GST-aligned summary of turnover, ITC and tax paid — formatted for bank loan applications, MSME-Samadhaan submissions and limit renewals.
Section 16(2) Cumulative Test Applied
Each input credit entry is examined against the four cumulative conditions in Section 16(2). The credit register accordingly contains a column-wise affirmative response for every line, leaving no entry exposed to subsequent disallowance on technical default.
Rule 88B Interest Correctly Computed
Interest under Section 50 is computed strictly in accordance with sub-rules (1) and (3) of Rule 88B. The cash leg is isolated from the credit set-off and the day-count is tied to the actual filing date, eliminating both under-payment and over-payment of interest.
Section 44 Consolidation Framework
GSTR-9 is built up from a Tables 4 to 19 working that ties to each month's GSTR-1 and GSTR-3B. Where aggregate turnover crosses the five-crore threshold, the self-certified GSTR-9C reconciliation is prepared in parallel with the annual return.
Section 9(3) Reverse Charge Discipline
Reverse-charge liability on advocate fees, goods transport agency services, security services from non-corporate suppliers, sponsorship and director sitting fees is paid in cash under Section 49 and the credit is claimed in the same return, with full audit trail.
Section 17(5) Blocked Credits Filtered
Each enumerated category in clauses (a) to (i) of Section 17(5) is run as a filter against the purchase register before the credit register is finalised. Personal-use entries, club memberships and motor vehicle credits outside permitted parameters are reversed contemporaneously.
Comparison

GSTR-1 (Outward) vs GSTR-3B (Summary)

Why this matters here — In Broadway, the business activity radiating outward from Broadway Bus Terminus and nearby commercial pockets; with quick access via Broadway Bus Terminus and feeder routes connecting Broadway to the rest of Chennai.

AspectGSTR-1 (Outward)GSTR-3B (Summary)
Rule 138E consequenceNon-furnishing does not directly block e-way bill generation under the present Rule 138E frameworkTwo consecutive months of non-furnishing triggers e-way bill block; restored on furnishing after refresh
Suo motu cancellation exposurePersistent non-furnishing is one cause among several; rarely the standalone trigger in cancellation ordersSix months of continuous non-furnishing (or three tax periods for composition) is a direct Section 29(2)(c) ground
Evidentiary weight in litigationRead as declaration of outward turnover; Gujarat HC in Aap and Co v Union of India treated portal disclosures as a transactional record rather than a final assessmentTreated as the self-assessment instrument under Section 59; figures form the platform for any Section 73 or Section 74 demand and the Section 107 pre-deposit base
Governing provisionSection 37 of the CGST Act read with Rule 59Section 39(1) of the CGST Act read with Rule 61(5)
Nature of documentStatement of outward supplies; declaratory and invoice-levelSelf-assessment return quantifying net cash liability and ITC set-off
Due date for monthly filer11th of the succeeding month under Notification 83/2020-Central Tax20th of the succeeding month; 22nd for Tamil Nadu QRMP under Notification 21/2024
QRMP track availabilityQuarterly with monthly Invoice Furnishing Facility for B2B uploadsQuarterly return; monthly PMT-06 cash deposit at fixed sum or self-assessment method
Correction mechanismForm GSTR-1A within the same period under Notification 12/2024; otherwise amendment tables in the succeeding periodNo revision facility; correction routed through Section 39(9) in the next period or DRC-03 voluntary payment
Late fee anchorSection 47(1) — fifty rupees per day of default capped per Notification 04/2018Section 47(1) plus Section 50 interest on net cash leg per the proviso operationalised by Notification 16/2021
Judicial rectification spaceMadras HC in Sun Dye Chem and several writ orders permitted typographical corrections via subsequent amendment tablesSupreme Court in Union of India v Bharti Airtel limited mid-period correction but preserved Section 39(9) rectification through prospective returns
ITC interactionFurnishing of GSTR-1 by supplier auto-populates recipient's GSTR-2B; no ITC claim is made through this formTable 4 is the operative claim point; restricted to GSTR-2B reflection under Section 16(2)(aa) and filtered for Section 17(5) blocks
RCM disclosureNotified RCM outward entries appear under Table 4B; the recipient does not pay through this formRecipient declares RCM liability under Table 3.1(d) and discharges through the electronic cash ledger under Section 49(4)
Documents Required

Documents for GST Returns Filing

Share documents via WhatsApp to 9566-068-468. No office visit required for Broadway clients.

Sales invoices / e-invoices issued (B2B & B2C)
Purchase invoices with supplier GSTIN and HSN
Credit and debit notes issued and received
Bank statement covering the filing period
Latest GSTR-2B auto-drafted ITC statement
Previous month GSTR-3B filed acknowledgement
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Statutory Deadlines

Compliance deadlines that matter

Miss any of these and the next consequence kicks in automatically.

Deadlines in this neighbourhood — In Broadway, Broadway businesses largely operate under standard GST monthly-return cycles and quarterly TDS streams; the cluster of wholesale trade, transport, hospitality businesses that defines Broadway's commercial fabric.

Trigger eventDaysFormConsequence
Tax period closes for a regular monthly filer of outward supplies11 daysGSTR-1Section 47 late fee at fifty rupees per day for taxable returns or twenty rupees per day for nil returns attaches from the twelfth, and recipient credit visibility through GSTR-2B is delayed.
Tax period closes for a regular monthly filer of summary return20 daysGSTR-3BSection 47 late fee attaches from the twenty-first along with Section 50 interest on the net cash liability computed under Rule 88B.
Supplier invoice remains unpaid beyond the second-proviso threshold under Section 16(2)180 daysGSTR-3B (Table 4(B) reversal)Input tax credit availed on the unpaid invoice is required to be added back with interest from the date of original availment; recredit follows upon eventual payment.
Annual return GSTR-9 filing for a financial year273 daysGSTR-9Section 47(2) late fee of 0.25% of State turnover (subject to caps) plus loss of Section 16(4) ITC residual claim window if not filed
Reconciliation statement GSTR-9C for taxpayers above ₹5 crore turnover273 daysGSTR-9CReconciliation between audited financials and annual return remains unattested; weakens defence against subsequent Section 65 audit
ITC final claim for invoices of a financial year243 daysGSTR-3B claim windowCredit permanently forfeited under Section 16(4); attempting to claim post-deadline attracts Section 74 fraud allegation with 100% penalty
GSTR-1 monthly filing deadline11 daysGSTR-1Invoices not uploaded by the 11th fail to appear in the buyer's GSTR-2B for that month; buyer-side credit denial under Section 16(2)(aa); supplier-side late fee under Section 47
GSTR-3B monthly filing deadline for taxpayers above ₹5 crore20 daysGSTR-3BSection 47 late fee at ₹50 per day; Section 50 interest at 18% pa on net cash liability; Rule 138E e-way block after two consecutive defaults

Deadline pressure points we see in Broadway: Closer to Broadway, for Broadway businesses balancing growth ambitions with tight statutory compliance.

Forms Library

Forms used in this engagement

Forms most asked about here — In Broadway, where wholesale trade businesses dominate the local compliance profile.

GSTR-8Return for Tax Collected at Source

Monthly return furnished by e-commerce operators required to collect tax at source under Section 52, capturing supplies made through the platform, returns, and tax collected; the corresponding TCS credit flows to the seller-supplier through GSTR-2A.

Tenth of the succeeding month Common Portal (e-commerce operator)
GSTR-9Annual Return

Consolidated annual return reconciling twelve periods of GSTR-1 and GSTR-3B against books of account, structured into Tables 4 through 19 covering outward and inward supplies, ITC availed, reversed and ineligible, tax paid, demands and refunds, and HSN summary of outward and inward supplies.

Thirty-first of December of the succeeding financial year Common Portal (taxpayer)
GSTR-9CSelf-Certified Reconciliation Statement

Reconciliation between the audited annual financial statements and the consolidated annual return in GSTR-9, applicable where aggregate turnover exceeds five crore rupees; self-certified by the registered person following omission of the Section 35(5) statutory audit by the Finance Act 2021.

Thirty-first of December of the succeeding financial year, alongside GSTR-9 Common Portal (taxpayer, self-certified)
GSTR-10Final Return

Return furnished by a registered person whose registration has been cancelled or surrendered, capturing closing stock on which input tax credit had been claimed and tax payable thereon under Section 29(5).

Three months from the date of cancellation or the date of the cancellation order, whichever is later Common Portal (taxpayer)
IFFInvoice Furnishing Facility

Optional facility under the QRMP scheme permitting a registered person to upload B2B invoice details for the first two months of a quarter so the recipient is able to claim corresponding input tax credit without waiting for the quarterly GSTR-1.

Thirteenth of the second and third month of the quarter for the preceding month Common Portal (QRMP taxpayer)
PMT-06Challan for Payment under QRMP and General Use

Payment challan used to deposit tax, interest, late fee and other amounts into the electronic cash ledger; under QRMP, the monthly cash discharge for the first two months of a quarter is effected through this challan using either the fixed-sum method or the self-assessment method.

Twenty-fifth of the succeeding month for QRMP monthly cash discharge; on or before due date of return for other usage Common Portal (taxpayer)
ASMT-10Notice for Intimating Discrepancies in Return after Scrutiny

Notice issued by the proper officer under Section 61 communicating discrepancies noticed during scrutiny of a furnished return; calls upon the registered person to explain the discrepancy and pay any tax payable along with interest.

Issued by the proper officer based on his scrutiny outcome; reply deadline is generally thirty days Jurisdictional Range Officer
DRC-03Intimation of Payment Made Voluntarily

Form used to intimate voluntary payment of tax, interest, late fee or penalty under GST, including payment before issuance of a show-cause notice under Section 73(5) or 74(5), payment in response to a pre-show-cause communication in DRC-01A, or self-corrective payment following internal reconciliation.

Any time the registered person elects to make a voluntary payment Common Portal (taxpayer)

GST Returns Filing in Broadway, Chennai 600001

Broadway (PIN 600001) falls under the Broadway Division of the Chennai North, the jurisdiction that handles statutory matters for businesses at this PIN. Businesses registered in Broadway share the Chennai North jurisdiction, and their statutory matters route through the same Broadway Division each time. Every Broadway engagement we open begins with the basics: PIN 600001, the Broadway Division, and the coordinates 13.0918, 80.2867 that anchor the locality. The 600xx geo-zone covering Broadway groups several locality clusters under common administration, keeping documentation expectations predictable.

Most commerce in Broadway — invoices, expenses, purchases and statutory records — eventually surfaces in the GST Returns working file we maintain for clients here. Each GST Returns Filing cycle for Broadway reflects its commercial rhythm — invoices generated near Madras High Court, expenses routed through the Broadway Bus Terminus freight network. Freight and foot traffic from the Broadway Bus Terminus hub pull steady daily commerce through Broadway, so there is rarely a quiet filing month in this central transport and wholesale hub pocket. The central transport and wholesale hub mix of Broadway shapes what lands in our workpapers — a blend of wholesale trade activity and the commercial pulse around Madras High Court.

The business mix in Broadway centres on retail, and that sector carries its own GST Returns Filing quirks we plan for in advance. We have closed enough GST Returns Filing files for retail firms near Broadway to know where the department usually probes. A retail operator in Broadway gets a GST Returns workflow shaped by sector norms, not a one-size-fits-all template. The retail character of Broadway commerce influences everything from invoice formats to the supporting documents a GST Returns Filing review needs.

The qualified-review step on every Broadway GST Returns file is where errors get caught before they reach the portal. From the first GST Returns Filing cycle, a Broadway engagement is set up to be audit-ready rather than reconstructed under pressure later. A Broadway client sees the same GST Returns cadence each cycle: intake, reconciliation, review, filing, acknowledgement. Working papers for Broadway GST Returns Filing engagements stay archived and retrievable, which makes any later notice or query straightforward to answer.

From the same Broadway team we also serve George Town and other nearby localities without re-onboarding clients. Serving Broadway and George Town from one team keeps GST Returns Filing turnaround identical across the cluster. Businesses straddling Broadway and George Town get a single GST Returns point of contact rather than two. Group companies spread across Broadway and George Town consolidate their GST Returns under one engagement with us.

Common patterns in the Broadway Division give Broadway businesses an early-warning map we use to pre-empt GST Returns issues. Because we work repeatedly across Broadway, we can benchmark a new client's GST Returns Filing position against the locality norm. Sector signals in Broadway — seasonal wholesale trade swings and peak-period volumes — shape how we schedule GST Returns work. Recurring gaps in Broadway wholesale trade records are the first thing our GST Returns Filing review closes out.

Shifting principal place of business to Broadway means updating jurisdiction to the Chennai North, and we manage the paperwork end-to-end. When a Parrys Corner business expands into Broadway, we extend its GST Returns setup to PIN 600001 without disruption. For a new business incorporating in Broadway or shifting its principal place of business here, GST Returns Filing setup is one of the first things to get right. Incorporating in Broadway comes with jurisdiction, registration and GST Returns steps that we sequence so nothing stalls the launch.

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Expert Guide

GST Returns Filing in Broadway — Complete Guide

Section 49(4) confines the use of the electronic credit ledger to the discharge of output tax liability in the manner prescribed. Reverse-charge tax under Section 9(3) is therefore payable through the electronic cash ledger. Section 50 then attaches interest to any unpaid cash component. The student must trace each rupee through these two sections to arrive at the correct net position.

GST Returns Filing in Broadway, Chennai

Monthly GSTR-1 and GSTR-3B for Broadway businesses are filed by qualified professionals with full GSTR-2B reconciliation and Section 17(5) blocked-credit screening before submission.

GST Consultant in Broadway — Monthly Compliance Expert

A dedicated GST consultant in Broadway handles ITC reconciliation against GSTR-2B, e-invoice IRN sequencing, RCM register upkeep, and ASMT-10 reply preparation.

GSTR-1 and GSTR-3B Filing in Broadway

On-time filing of GSTR-1 by the 11th and GSTR-3B by the 20th in Broadway prevents Section 47 late fees of ₹50/day and Section 50 interest at 18% per annum on net cash liability.

GST Annual Return Expert in Broadway — GSTR-9 & GSTR-9C

For Broadway businesses above ₹2 crore turnover, year-end GSTR-9 reconciliation with HSN summary and (above ₹5 crore) self-certified GSTR-9C is delivered before the 31st December deadline.

Get Expert Help Today
Qualified professionals handle your GST Returns in Broadway. WhatsApp documents — we begin within 24 hours. From ₹500/monthly. Free consultation.
WhatsApp for Free Consultation Call @ 9566-068-468
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Key Facts — GST Returns Filing in Broadway
GSTR-2B reconciled ITC — only verified credits claimed, zero Rule 36(4) reversal demand for Broadway clients.
GSTR-1 filed by the 11th every month — Section 47 late fee never applies.
GSTR-3B Section 16 ITC eligibility checked line-item — blocked credits under 17(5) flagged before claim.
E-invoice IRN logs reconciled with GSTR-1 monthly for Broadway businesses above ₹5 crore AATO.
RCM register maintained — advocate fees, GTA, security and director payments tracked, paid in cash, ITC reclaimed in same period.
Annual GSTR-9 with HSN summary and Table 8 reconciliation filed before 31 December — no Section 47 ₹200/day late fee.
GSTR-9C self-certification for Broadway businesses above ₹5 crore — turnover, ITC and tax cross-tied to audited books.
ASMT-10 scrutiny notice replied via ASMT-11 with full GSTR-2A vs GSTR-2B vs books reconciliation within the 30-day window.
QRMP scheme evaluated each year for eligible Broadway businesses below ₹5 crore AATO — quarterly GSTR-3B with PMT-06 monthly tax.
Composition scheme reviewed each March — CMP-02 opt-in, CMP-08 quarterly tax, GSTR-4 annual where it reduces compliance and tax.
People Also Ask — GST Returns in Broadway
Who must file GSTR-1 and GSTR-3B every month?
Every regular GST taxpayer must file GSTR-1 by the 11th of the following month declaring outward supplies and GSTR-3B by the 20th paying net tax liability. Composition taxpayers file CMP-08 quarterly and GSTR-4 annually instead. Persons under QRMP file GSTR-3B quarterly with PMT-06 monthly tax.
What happens if GSTR-3B is filed after the 20th?
Section 47 levies late fee of ₹50/day (₹25 CGST + ₹25 SGST) for taxpayers with output liability and ₹20/day for nil returns. Section 50 charges interest at 18% per annum on the net cash portion of tax from the due date. Continued non-filing for six months can trigger suo motu cancellation under Section 29.
Can ITC be claimed if the supplier has not filed GSTR-1?
No. Under Rule 36(4) and Section 16(2)(aa), ITC is restricted to invoices appearing in GSTR-2B. Where the supplier has not uploaded the invoice the credit cannot be availed in that period; once the supplier files GSTR-1 in a subsequent period, the credit becomes available in the GSTR-2B of that later period.
Is e-invoicing mandatory for businesses in Chennai?
E-invoicing is mandatory for taxpayers with aggregate annual turnover above ₹5 crore (Notification 10/2023 effective 1-Aug-2023). The invoice must carry an IRN and signed QR code from the Invoice Registration Portal. Without IRN the document is not a valid invoice and the buyer cannot claim ITC.
How is reverse charge GST paid and claimed back?
Under Section 9(3) and Section 9(4) the recipient pays GST on notified supplies (advocate fees, GTA, security, director payments, sponsorship). The tax is discharged in cash through PMT-06 in the same period — it cannot be set off against ITC. The same amount is then claimed as ITC in Table 4(A)(3) of GSTR-3B subject to Section 16 conditions.
What is the penalty for late filing of GSTR-9 annual return?
Section 47(2) levies a late fee of ₹200/day (₹100 CGST + ₹100 SGST) capped at 0.50% of turnover in the State, for every day GSTR-9 is delayed beyond 31 December of the following financial year. Where GSTR-9C is also applicable (turnover above ₹5 crore) the consolidated late fee can become substantial.
What is the function of DRC-01A under Rule 142(1A)?

DRC-01A is the pre-show-cause intimation under Rule 142(1A), giving the registered person an opportunity to accept or contest the proposed liability before formal SCN issue. Part B response within the stipulated window is the principal defensive route.

Can ITC be transferred on reconstitution of a partnership firm under GST?

Section 18(3) read with Rule 41 permits transfer of accumulated ITC on change in constitution. Form ITC-02 is filed within the prescribed window. The transfer preserves credit without requiring fresh registration where the constitution change is within scope.

How is the composition scheme exit under Section 10(3) operationalised?

On crossing the composition threshold or opting out, Form CMP-04 is filed within seven days. The registered person switches to the regular regime and lodges ITC-01 within thirty days under Rule 40(1), claiming credit on opening stock and capital goods proportionately.

What is the supplier-side consequence of failing to file GSTR-1 for two consecutive periods?

Continued non-furnishing of GSTR-1 historically attracted restrictions on subsequent GSTR-1 filing under Rule 59(6). The recipient's GSTR-2B is correspondingly affected. Successive notifications have refined these gating restrictions to align outward and summary return discipline.

How is the aggregate turnover defined for return periodicity decisions?

Section 2(6) defines aggregate turnover on a PAN-India basis, including taxable, exempt, export and inter-State supplies but excluding inward supplies under reverse charge and the tax component. The five-crore reference for QRMP and e-invoicing draws from this base.

What recourse exists where a GST refund is rejected on procedural grounds?

Section 107 appeal lies against an adverse refund-rejection order. Pre-deposit is confined to ten per cent of the disputed tax leg following Tvl Sri Murugan Trading. Writ jurisdiction under Article 226 remains available for jurisdictional infirmities and natural-justice breaches.

What Broadway clients want to know before signing: Closer to Broadway, in the central transport and wholesale hub micro-market of Broadway, which is why where wholesale trade businesses dominate the local compliance profile.

Expert Guide

A complete walkthrough — Gst Returns

Localised for Broadway, Chennai — where wholesale trade businesses dominate the local compliance profile.

Reading this guide locally — In Broadway, in the central transport and wholesale hub micro-market of Broadway; Broadway businesses largely operate under standard GST monthly-return cycles and quarterly TDS streams.

What is GST returns filing

Return categories across taxpayer types

The return calendar varies sharply by taxpayer category. Regular registered persons file GSTR-1 and GSTR-3B monthly or under QRMP. Composition taxpayers under Section 10 file CMP-08 quarterly and GSTR-4 annually. Input Service Distributors file GSTR-6 monthly. Non-resident taxable persons file GSTR-5 monthly. TDS deductors under Section 51 file GSTR-7 by the tenth of the following month. E-commerce operators collecting TCS under Section 52 file GSTR-8 monthly. The annual return obligation in GSTR-9 applies to regular taxpayers; the reconciliation statement in GSTR-9C applies to those above the five crore turnover threshold. Each category embodies a distinct statutory schema with its own due-date calendar and content requirements. The Broadway entity must first determine its category before designing its compliance workflow.

Constitutional and federal architecture of GST returns

Article 246A of the Constitution, inserted by the 101st Amendment in 2016, confers concurrent power on Parliament and State Legislatures to make laws with respect to goods and services tax. The dual GST architecture means that the same return — GSTR-3B — services both CGST under the Central Act and SGST under the corresponding State Act, with IGST handled separately under the Integrated Act. The return filing portal is administered by the Goods and Services Tax Network, a Section 8 company in which the Union and States hold equity together. This cooperative-federal design distinguishes the Indian return architecture from the European Union model where each Member State runs its own VAT return regime under harmonised directives. The Broadway taxpayer files a single return that simultaneously discharges CGST and SGST obligations to two distinct sovereigns.

Statutory foundation in Section 39 read with Rule 61

GST returns filing in India is anchored to Section 39 of the Central Goods and Services Tax Act 2017, which obliges every registered person other than a composition taxpayer to furnish a monthly return capturing outward supplies, inward supplies, input tax credit availed and tax payable. Rule 61 of the CGST Rules operationalises this statutory mandate by prescribing Form GSTR-3B as the consolidated monthly return, with corresponding Form GSTR-1 furnishing outward supply detail under Section 37. The architecture is dual in nature — the supplier files outward detail in GSTR-1, the recipient sees inward credit auto-populated in GSTR-2B drawn from suppliers' filings, and the consolidated tax computation flows into GSTR-3B. The OECD International VAT/GST Guidelines describe this kind of structured information exchange as the bedrock of a credit-method consumption tax, and the Indian construct closely mirrors the recommended template. The Broadway registered person operating within this framework therefore engages with three distinct return obligations each month — outward supply furnishing, inward credit acceptance, and consolidated payment.

Reconciliation statement GSTR-9C

Part II turnover reconciliation

Part II of GSTR-9C reconciles the gross turnover per audited financials to the turnover declared in GSTR-9. Table 5 captures the bridge — starting from audited turnover, adding unbilled revenue, advances not adjusted, deemed supplies under Schedule I, and credit notes outside Section 34; subtracting supplies on RCM basis, exempt and zero-rated supplies, and adjustments for accrual-based recognition differences. The output is reconciled turnover per GSTR-9. Each reconciling line item must be supported by working papers documenting the underlying transactions. Section 7 of GSTR-9C captures unreconciled differences with reasons. The Broadway preparer should reduce the unreconciled portion as far as analysis permits, since unexplained gaps invite Section 61 scrutiny.

Part III tax reconciliation

Part III of GSTR-9C reconciles the tax payable on the reconciled turnover to the tax actually paid per GSTR-9. Table 9 captures the tax computation rate-wise on the reconciled turnover. Table 11 captures any additional liability emerging from the reconciliation, which the taxpayer may discharge through DRC-03 with applicable Section 50 interest. The voluntary payment route through DRC-03 forecloses Section 73 escalation on the disclosed amount. The Broadway preparer who identifies additional liability during the reconciliation should sequence the DRC-03 payment before submission of GSTR-9C so that the form reflects a clean closing position.

Part V ITC reconciliation and the Cash Discount distinction

Part V of GSTR-9C reconciles ITC availed per GSTR-9 to ITC as per books. Table 12 captures the bridge — net ITC availed per GSTR-9, ITC of pre-2017 carried forward through TRAN-1, ITC reflected in books but not availed, ITC availed but ineligible. The reconciliation surfaces ITC categories the taxpayer captured in books but did not flow through GSTR-3B, signalling either timing differences or eligibility judgements. Cash discounts received post-supply do not require ITC reversal where the discount is a Section 15(3) commercial discount outside the supply value; the Broadway preparer should distinguish such discounts from price reductions accompanied by credit notes that do require Section 34 treatment with ITC reversal at the recipient end.

Composition scheme versus regular

Eligibility under Section 10

Section 10 of the CGST Act permits a registered person whose aggregate annual turnover in the preceding financial year did not exceed one and a half crore rupees (seventy-five lakh in special-category States) to opt for composition. Notification 2/2019-CT(R) extended the scheme to service providers with turnover up to fifty lakh under Section 10(2A). Disqualifications include inter-State outward supply, supply through e-commerce operators required to collect TCS, supply of non-taxable goods, manufacturers of notified goods, and casual or non-resident taxable persons. The Broadway taxpayer evaluating composition must test each disqualification carefully — even a single inter-State outward supply during the year disqualifies the taxpayer from composition for that year.

Rate structure and the no-ITC bar

Composition rates differ by category — one percent of turnover for traders and manufacturers (half percent CGST plus half percent SGST), five percent for restaurants, six percent for service providers under Section 10(2A) (three percent CGST plus three percent SGST). Composition taxpayers cannot claim ITC on inputs and cannot collect tax from recipients — invoicing is through bill of supply rather than tax invoice. The composition tax is therefore a cost borne by the supplier rather than a forward-passed levy. The Broadway taxpayer with high input tax incidence may find composition uneconomic despite the lower headline rate, while one with low input tax may benefit substantially from the compliance simplification.

CMP-08 and GSTR-4 return architecture

Composition taxpayers file Form CMP-08 quarterly by the 18th of the month following the quarter, declaring turnover and depositing tax. The annual return is filed in Form GSTR-4 by the 30th of June following the end of the financial year. The simplified return architecture reflects the design objective of reducing compliance burden on small taxpayers. Migration between composition and regular regimes is permitted at the start of each financial year through Form CMP-02 (into composition) or by automatic exit on threshold breach. The Broadway taxpayer should evaluate the composition election in March each year using projected next-year turnover and input cost structure.

Common defaults and remediation

DRC-03 voluntary payment mechanism

Form DRC-03 permits a registered person to make voluntary payment of tax, interest or penalty at any time before issue of a show-cause notice under Section 73 or Section 74. The payment is captured against the relevant financial year and section, and forecloses departmental proceedings on the disclosed amount provided the payment includes applicable interest under Section 50 and any required penalty. The form is the principal remediation route for defaults discovered through internal reconciliation, audit findings, or post-filing review. The Broadway taxpayer should treat DRC-03 as a routine clean-up instrument rather than a defensive last resort — early voluntary payment caps interest accrual and avoids the penalty multiplier under Section 74.

GSTR-1 versus GSTR-3B mismatch

The most frequent default flagged by the department is the horizontal mismatch between outward supplies declared in GSTR-1 and the corresponding aggregates in GSTR-3B Table 3.1. The mismatch arises from amendments captured in one form but not the other, from prior-period entries declared in GSTR-1 amendment tables without corresponding GSTR-3B adjustment, and from genuine clerical errors. The department's GSTR-1 vs GSTR-3B comparison report is the standard trigger for Section 61 scrutiny. Remediation involves reconciling the two forms line by line, raising amendment entries in the period permitting them, and where amendment windows have closed, voluntary payment through DRC-03 with Section 50 interest.

Excess ITC over GSTR-2B

Where ITC claimed in GSTR-3B Table 4A exceeds the corresponding ITC reflected in GSTR-2B, the excess is presumed wrongful under Section 16(2)(aa) read with Rule 36(4) successor. The department issues DRC-01C demanding either reversal with interest under Section 50(3) at twenty-four percent or explanation through a portal reply. Common causes include supplier delinquency in GSTR-1 filing, IRN-generated invoices not yet appearing in GSTR-2B due to timing, and recipient retention of provisional credit beyond the permitted window. Remediation requires either reversal in the current GSTR-3B with reclaim on supplier compliance, or detailed documentation through the DRC-01C reply establishing why the claim is sustainable.

What Broadway clients usually ask next: Closer to Broadway, where wholesale trade businesses dominate the local compliance profile, which is why for Broadway businesses balancing growth ambitions with tight statutory compliance.

Glossary

Plain-English glossary for this service

Terms you will hear in this area — In Broadway, where wholesale trade businesses dominate the local compliance profile.

Rule 86A

Rule 86A empowers the Commissioner or an authorised officer to block utilisation of input tax credit lying in the electronic credit ledger where there is reason to believe that the credit has been fraudulently availed or is ineligible. The block operates for a maximum of one year unless extended by reasoned order.

Rule 86B

Rule 86B, inserted by Notification 94/2020-CT effective 1 January 2021, restricts a registered person whose monthly taxable supply other than exempt and zero-rated supply exceeds fifty lakh rupees from discharging more than ninety-nine per cent of the output liability through the electronic credit ledger. Specified exceptions apply for income-tax-paying directors and partners.

Aggregate Turnover

Aggregate Turnover is defined in Section 2(6) of the CGST Act as the sum of all taxable supplies excluding inward supplies on reverse charge, exempt supplies, exports and inter-State supplies of persons having the same PAN, computed on an all-India footing. It governs QRMP eligibility, GSTR-9C applicability, e-invoicing thresholds and HSN reporting digit levels.

Composition Scheme

Composition Scheme is the simplified tax payment scheme under Section 10 of the CGST Act available to small taxpayers with aggregate turnover up to one and a half crore rupees for goods or fifty lakh rupees for services. Tax is paid at a flat percentage of turnover without availing input tax credit, with CMP-08 furnished quarterly and GSTR-4 annually.

CMP-08

CMP-08 is the statement for payment of self-assessed tax by composition taxpayers under Section 10. It is furnished quarterly on or before the eighteenth of the month succeeding the quarter and accompanies cash discharge at the applicable composition rate of one, five or six per cent depending on the category of supply.

GSTR-4

GSTR-4 is the annual return furnished by a composition taxpayer under Section 10 read with Rule 62. The return consolidates four quarterly CMP-08 statements and the inward supply summary for the financial year and is furnished on or before the thirtieth of April of the succeeding financial year.

GSTR-7

GSTR-7 is the monthly return furnished by deductors under Section 51 carrying particulars of GST TDS deducted, deductee GSTINs, contract values and payment particulars. The corresponding TDS credit flows to the deductee through GSTR-2A. The due date is the tenth of the succeeding month.

GSTR-8

GSTR-8 is the monthly return furnished by e-commerce operators required to collect tax at source under Section 52. It carries supplies made through the platform, returns and tax collected. The corresponding TCS credit flows to the seller-supplier through GSTR-2A. The due date is the tenth of the succeeding month.

GSTR-10

GSTR-10 is the final return furnished by a registered person whose registration has been cancelled or surrendered. It captures closing stock on which input tax credit had been availed and the tax payable on such stock under Section 29(5). The return is furnished within three months of the cancellation date or order, whichever is later.

DRC-03

DRC-03 is the form used to intimate voluntary payment of tax, interest, late fee or penalty under GST. It is used for payments under Section 73(5) or 74(5) before issuance of a show-cause notice, for replies to pre-show-cause communication in DRC-01A, and for self-corrective payments arising from internal reconciliation.

DRC-01A

DRC-01A is the pre-show-cause communication under Rule 142(1A) by which the proper officer intimates the taxpayer of tax, interest and penalty proposed to be raised, before issuance of a formal show-cause notice. Part A captures the proposed demand and Part B contains the taxpayer reply where the demand is contested.

ASMT-10

ASMT-10 is the scrutiny notice issued by the proper officer under Section 61 read with Rule 99 communicating discrepancies noticed in a furnished return. The taxpayer is required to respond in ASMT-11 within the time stipulated; a satisfactory response leads to closure in ASMT-12, while an unsatisfactory response escalates to audit or demand.

Cost of Non-Compliance

Real-world penalty exposure

Numerical examples showing tax + interest + penalty across common default scenarios.

Penalty exposure typical of this micro-market — In Broadway, Broadway businesses largely operate under standard GST monthly-return cycles and quarterly TDS streams.

ScenarioBase taxInterestPenaltyTotal
Late fee for nil GSTR-3B of {{area_name}} dormant proprietorship for 4 quartersNilNil₹1,600 (Section 47, ₹20/day × ~20 days × 4 quarters)₹1,600
Section 73 ASMT-10 on GSTR-1 vs GSTR-3B output mismatch closed for {{area_name}} engineering firm₹8,00,000 (proposed) → Nil (book-tied reconciliation)NilNilNil
Section 50 interest on net cash leg for {{area_name}} services firm filing GSTR-3B 35 days late₹1,15,000 (cash leg)₹1,985 (18% × 35/365)₹1,750 (Section 47, ₹50/day × 35)₹1,18,735
Section 17(5) voluntary reversal of works-contract ITC by {{area_name}} boutique hotel before audit₹9,00,000 (reversed via DRC-03)₹78,000 (Section 50(3) computed on utilised portion)Nil — pre-SCN under Section 73(5)₹9,78,000
Rule 138E e-way bill block on {{area_name}} cold-chain logistics operator after 2 unfiled GSTR-3B₹4,20,000 (cumulative cash leg)₹7,560 (18% × 30 days average)₹6,200 (Section 47 cumulative)₹4,33,760
Section 39(9) rectification of inverted-duty refund position by {{area_name}} telecom aggregatorNil — credit understatement correctedNil leakageNil₹14,00,000 refund received post-correction

How Broadway businesses typically avoid these: Closer to Broadway, the business activity radiating outward from Broadway Bus Terminus and nearby commercial pockets, which is why for Broadway businesses balancing growth ambitions with tight statutory compliance.

By Industry

Industry-specific patterns in Broadway

How the local trade mix shapes this — In Broadway, where wholesale trade businesses dominate the local compliance profile; the business activity radiating outward from Broadway Bus Terminus and nearby commercial pockets.

Retail
Common issue: Multi-store retailers report aggregated B2C supplies in GSTR-1 Table 7 at the consolidated rate-wise level but maintain store-wise records, creating an audit trail that does not match the filing granularity. When Section 65 audit teams request store-wise reconciliation, the absence of mapping between Table 7 aggregates and store ledgers triggers extended scrutiny.
How we handle it: Maintain a store-to-Table-7 mapping sheet for each return period showing the rate-wise rollup; ensure POS systems export to a single rate-wise summary tagged to the filing month; retain the working paper for at least seven years per Section 36 to support any subsequent Section 65 or Section 73 enquiry.
Retail
Common issue: Apparel and footwear retailers transitioned through the rate restructuring announced at the 47th GST Council meeting in Chandigarh face residual stock taxed at the pre-revision rate. Selling such stock at the new rate while ITC was claimed at the old rate produces a Rule 42 mismatch that does not surface in monthly GSTR-2B reconciliation but appears in GSTR-9 Table 7.
How we handle it: Identify pre-revision stock lots at the date of rate change and tag them in the inventory system; price subsequent sales at the revised rate while documenting the ITC differential in the GSTR-9 working file; voluntarily disclose any net liability through DRC-03 before the Section 73 limitation window opens.
Hospitality
Common issue: Hotels operating restaurants under the 5%-without-ITC regime sometimes claim ITC on common procurement (housekeeping, utilities) without proportionate Rule 42 reversal attributable to the restaurant arm. The wrongful claim surfaces only when the Section 65 audit reviews common-input apportionment, by which time interest under Section 50(3) is significant.
How we handle it: Segregate procurement into restaurant-attributable, room-attributable and common buckets at the purchase entry stage; apply Rule 42 monthly to the common bucket using the restaurant-revenue-to-total-revenue ratio; document the apportionment methodology in a standing accounting policy referenced in GSTR-9 disclosures.
Hospitality
Common issue: Banquet and event arms within hotels supplying outdoor catering at premises other than the hotel face a different rate construct from in-house F&B, and frequently misreport the place-of-supply where the event venue is in another State. The error produces a misallocation between CGST/SGST and IGST in GSTR-3B Table 3.1(a), triggering inter-State settlement reconciliation issues.
How we handle it: Determine place of supply per Section 12(4) IGST Act with reference to the event venue address; raise the correct CGST/SGST or IGST head in the invoice and GSTR-1; where errors are detected after filing, use Form PMT-09 to transfer ledger balances between heads as permitted under Section 49(10).
Pharmaceuticals
Common issue: Pharmaceutical manufacturers handling expired-stock returns from distributors frequently treat the inward return as a Section 34 credit-note transaction, even where the expiry occurred more than the prescribed period after the original supply. Section 34(2) requires the credit note to be issued by 30th November of the following financial year, and out-of-time returns require financial-only credit notes without GST adjustment.
How we handle it: Track distributor inventory turnover with shelf-life-based alerts to bring potential returns within the Section 34(2) window; where the window has lapsed, issue commercial credit notes without GST adjustment and account for the expired stock at cost write-off; document the distinction in the GSTR-9 reconciliation to avoid Table 4I/4J defects.
Case Studies

Anonymised engagements we have handled

Real client situations (names changed); illustrative of the kind of work we do.

A flavour of cases we handle nearby — In Broadway, where wholesale trade businesses dominate the local compliance profile; Broadway businesses largely operate under standard GST monthly-return cycles and quarterly TDS streams.

CMP-04 exitRestaurant chain

Composition scheme exit under Section 10(3) handled without ITC leakage

Issue: A {{area_name}} restaurant chain crossed the one and a half crore composition threshold mid-financial-year and was required to exit the Section 10 composition scheme. The opening stock at the date of exit attracted Section 18(1)(c) ITC entitlement which the partner had not appreciated, exposing approximately four lakh rupees of recoverable credit.
Approach: We filed CMP-04 within seven days of the threshold crossing, switched the GSTIN to the regular regime, and lodged ITC-01 within thirty days as required under Rule 40(1) declaring the opening stock and capital goods. The credit on inputs in stock and capital goods (proportionate) was claimed in the first regular GSTR-3B after CA certification per Rule 40(1)(d).
Outcome: Approximately three lakh seventy thousand rupees credit secured under Section 18(1)(c); regular regime returns initiated; no penalty.
Fresh GSTINE-commerce seller

First GSTR-3B after fresh registration filed conservatively to anchor the second cycle

Issue: An e-commerce seller in {{area_name}} obtained a fresh GSTIN mid-quarter and the first GSTR-3B fell due fourteen days after registration approval. Opening ITC position was unclear, supplier invoices were still in transit, and the seller was tempted to claim every credit visible in the inaugural GSTR-2B.
Approach: We confined the first GSTR-3B to output liability on invoices issued strictly post the effective date of registration and limited ITC to those purchase entries physically reflecting in the inaugural GSTR-2B. No clever positions on pre-registration credit (which is anyway boxed in by Section 18(1) windows) were attempted. The second cycle was used to introduce normal operating discipline.
Outcome: Clean first GSTR-3B with no later reversal; second-month cycle proceeded on standard discipline; no Section 73 risk created in the inaugural period.
Section 16(4)Restaurant chain

Section 16(4) outer date defence preserved seven-month ITC window

Issue: A {{area_name}} restaurant chain had under-claimed approximately seven lakh rupees of GSTR-2B-reflected ITC across the financial year. The November of the following year was approaching and the Section 16(4) outer date for the financial year's belated credit was about to lapse.
Approach: We ran a sweep of the twelve-month GSTR-2B downloads, cross-tied each unclaimed entry to the purchase register, and lodged the residual claims in the immediately preceding GSTR-3B filed before the Section 16(4) cut-off. Each entry was footnoted with the original GSTR-2B period for audit trail. No Section 17(5) entries slipped through.
Outcome: Credit of approximately seven lakh rupees secured before lapse; future cycle anchored to monthly variance discipline; no demand exposure.
Section 38Apparel trading

Section 38 statement read with Section 16(2)(aa) defeated a Rule 36(4) historical demand

Issue: An apparel-trading firm in {{area_name}} received a Section 73 demand of approximately fifteen lakh rupees on Rule 36(4) provisional credit excess for a financial year predating the substitution of Section 38 and the introduction of Section 16(2)(aa) in their current statutory form.
Approach: We mapped the chronology of Rule 36(4) amendments from its insertion through its narrowing and eventual absorption into the Section 16(2)(aa) discipline by the Finance Act 2021. The reply demonstrated that the percentage cap as it then stood had not been exceeded in any period, and that subsequent supplier filings had brought the variance to nil by the year-end reconciliation.
Outcome: Demand reduced to approximately fifty-five thousand rupees on a residual unmatched entry; no penalty; matter closed within four months.

Why these Broadway engagements look the way they do: Closer to Broadway, the business activity radiating outward from Broadway Bus Terminus and nearby commercial pockets, which is why for Broadway businesses balancing growth ambitions with tight statutory compliance.

Client Reviews

What Broadway Clients Say

Mohan P
GST Returns Filing
“The monthly ITC report from FilingPro has transformed how we manage working capital. We know exactly what ITC is coming in, what is blocked under Section 17(5) and what is pending from suppliers. Invaluable for cash flow planning.”
1 month agoVerified Client
Thamaraikannan L
GST Returns Filing
“Our business has multiple GSTINs across Tamil Nadu and Karnataka. FilingPro manages all of them — consistent monthly filing, ITC maximised across GSTINs through ISD where applicable. Highly recommended for any multi-branch business.”
2 months agoVerified Client
Arjun R
GST Returns Filing
“GSTR-1 used to be a last-minute scramble for us. With FilingPro, GSTR-1 is filed by the 10th and GSTR-3B by the 18th — always ahead of deadline. We have not paid a single Section 47 late fee in 8 months.”
6 weeks agoVerified Client
Duraisami R
GST Returns Filing
“Received an ASMT-10 scrutiny notice for ITC mismatch. FilingPro filed the ASMT-11 reply within the 30-day window with full GSTR-2B vs books reconciliation. The notice was dropped without any demand. Saved us substantial interest and penalty.”
6 weeks agoVerified Client
Nirmala B
GST Returns Filing
“We had pending GSTR-1 and GSTR-3B for 8 months. FilingPro filed all of them with the minimum statutory late fee and prevented suo motu cancellation under Section 29. Professional handling throughout.”
3 months agoVerified Client
Preethi M
GST Returns Filing
“FilingPro's GSTR-9 preparation was thorough — Table 8 ITC reconciliation tied perfectly to books, HSN summary complete, demand and refund tables clean. Our auditor signed the GSTR-9C without a single objection.”
1 month agoVerified Client
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Common Questions

GST Returns FAQ — Broadway

Common questions from Broadway clients. Call 9566-068-468 for specific queries.

The department issues ASMT-10 when GSTR-3B liability is lower than GSTR-1 or GSTR-2A figures. Review the notice
Registered persons crossing the prescribed aggregate annual turnover threshold for e-invoicing are required to report each B2B invoice to the Invoice Registration Portal, which validates the document and returns a unique Invoice Reference Number with a signed QR code. The IRN-bearing invoice data auto-populates the supplier's GSTR-1 and onward into the recipient's GSTR-2B, eliminating the manual re-keying step. From an information-architecture perspective this constitutes a real-time third-party reporting layer of the kind the OECD International VAT/GST Guidelines commend for closing the credit-fraud vector inherent in paper-based VAT systems. An invoice without a valid IRN is not treated as a tax invoice for ITC purposes.
Not sure whether GST Returns applies to you? Call 9566-068-468 and describe your situation — we will tell you plainly whether you need it, when, and what it involves, before you spend anything. Many Broadway enquiries start exactly this way.
GSTR-1 is a statement of outward supplies covering all sales invoices
SEZ supplies are zero-rated under Section 16 IGST Act. Refund of IGST paid on SEZ supplies (with payment of tax) or accumulated ITC (without payment under LUT) is filed in RFD-01 with endorsed shipping bills and SEZ acknowledgement.
Yes. Along with Broadway, we serve George Town and the wider Chennai North belt for GST Returns Filing. Wherever you are in this part of Chennai, the process and our 9566-068-468 line stay the same.
Section 50 of the CGST Act governs interest on delayed payment. Interest is generally payable on the net cash portion of tax liability that remains unpaid beyond the due date until payment is made.
Yes. The portal provides a preview of computed liabilities
Call or WhatsApp 9566-068-468 with a one-line description of your requirement. We confirm exactly which documents your Broadway case needs, share a fixed quote upfront, and start once you approve. The first discussion is free.
E-commerce operators must file GSTR-8 monthly with TCS collected at 1% under Section 52. Sellers on the platform file GSTR-1 and GSTR-3B as usual but reconcile their TCS appearing in GSTR-2X with the GSTR-8 filed by operators.
E-invoicing is mandatory for registered taxpayers with aggregate annual turnover above ₹5 crore (effective 1-Aug-2023). The invoice is reported to the Invoice Registration Portal (IRP) which generates an Invoice Reference Number (IRN) and signed QR code. Without IRN the invoice is invalid and the buyer cannot claim ITC.
Broadway (PIN 600001) falls under the Broadway Division, Chennai North commissionerate. Getting the jurisdiction right matters because registrations, filings and notices are routed through the correct office. We confirm and handle the right jurisdiction for every Broadway engagement.
GSTR-9, the annual return, is required for every registered person other than composition taxpayers, casual taxable persons, ISDs and non-resident taxpayers, where aggregate turnover crosses two crore in the financial year. The due date is 31 December of the following year. GSTR-9C, a self-certified reconciliation between the annual return and audited financial statements, is mandatory where aggregate turnover exceeds five crore. It is filed alongside GSTR-9. Both are built from the twelve monthly GSTR-1 and GSTR-3B filings, the HSN summary, and the book turnover. Where the monthly working has been disciplined throughout the year, the annual exercise is a finalisation rather than a fresh reconstruction. Late fee under Section 47 for GSTR-9 is 200 rupees per day capped by turnover.
In Tamil Nadu
Late filing attracts Section 47 late fee (₹50/day
TDS under Section 51 is deducted at 2% by government and notified persons on contracts above ₹2.5 lakh. TCS under Section 52 is collected at 1% by e-commerce operators on net taxable supplies of sellers on the platform.
GST Returns near Broadway:

Our GST Returns clients in Broadway are spread right across the locality — along RBI Subway, Rajaji Salai, Broadway Road, Esplanade and Evening Bazaar Road, and through the Netaji Subhash Chandra Bose Road, Rattan Bazaar Road, Audiappa Naicken Street and Errabalu Chetty Street business stretches — so wherever your premises sit, expert help is close by.

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