Regular taxpayers file GSTR-1 (outward supplies) and GSTR-3B (summary return with tax payment) monthly — or quarterly under the QRMP scheme for smaller taxpayers — and the annual GSTR-9, with GSTR-9C reconciliation above the turnover limit. Input tax credit is now effectively limited to what appears in GSTR-2B, so reconciliation with suppliers is where compliance is won or lost.
Who this is for
- Businesses without an in-house GST specialist
- Finance teams that want a second pair of eyes on ITC and reconciliation
- Businesses with multiple GSTINs or high invoice volumes
- Companies that have fallen behind on returns and need to catch up correctly
- Firms subject to e-invoicing or with heavy e-way bill movement
What Marvel does
- Monthly/quarterly preparation and filing of GSTR-1 and GSTR-3B from your books, with review of classification and rates
- ITC reconciliation against GSTR-2B every period; follow-up list of suppliers whose invoices are missing or mismatched
- Reverse-charge tracking, credit/debit note handling and amendments in later periods
- Annual return GSTR-9 and reconciliation statement GSTR-9C readiness (with your auditor where applicable)
- e-invoicing and e-way bill applicability, set-up and exception handling
- A compliance calendar with due dates, interest/late-fee exposure and a monthly status note to management
Documents and information usually required
- Sales and purchase registers (accounting software export)
- GST portal access or downloaded GSTR-2B/2A
- Bank statements for reconciliation of tax payments
- Previous returns and any notices received
- E-invoice/e-way bill data where applicable
Step-by-step process
Onboarding review
We reconcile returns filed to date with the books and GSTR-2B, and list what can be corrected in the next return.
Monthly cycle
Data by an agreed date → reconciliation and queries → draft return for approval → filing and payment before the due date.
Quarter and year-end
ITC review, amendments window, annual return and 9C preparation.
Reporting
A one-page monthly note: filed, paid, ITC position, supplier defaults, upcoming risks.
Timeline and fees
Fixed monthly fee based on GSTIN count and invoice volume, agreed after the onboarding review. Late fees and interest are statutory and depend on your filing history; we show the exposure before filing overdue returns.
Send us the situation in a couple of lines. We will tell you what applies — and if it is something you can do yourself.
Common problems we see
- ITC claimed on invoices the supplier never uploaded — the most common notice trigger
- GSTR-1 and GSTR-3B mismatches carried for months
- Reverse-charge liability missed on services from unregistered suppliers, imports of services and specified categories
- Annual returns filed without reconciling to audited financials
- E-way bills not generated or expired during transit, leading to detention
Why Marvel Consultants
- Reconciliation-first: we treat GSTR-2B as the source of truth and chase suppliers early
- We have handled the notices that bad returns generate — so we file to avoid them
- Management sees the position monthly, not at audit time
Frequently asked questions
What is the QRMP scheme?
Quarterly Return, Monthly Payment: taxpayers up to the prescribed turnover can file GSTR-1 and GSTR-3B quarterly while paying tax monthly through a simple challan. It reduces filings but not the need for monthly reconciliation.
Can I claim ITC on an invoice that is not in my GSTR-2B?
As the law now stands, credit is restricted to what is reflected in GSTR-2B. If your supplier has not filed, the practical remedy is to get them to file and claim in the period it appears — not to claim it anyway and explain later.
We have not filed for several months. What happens?
Late fees accrue per return, interest on unpaid tax, and after a continuous default the registration can be cancelled suo motu. Returns must be filed in sequence. We compute the exposure, file in order and, where appropriate, apply for revocation.
Do I need to visit your office to start?
No. Most matters start with a call or WhatsApp and photographs of your documents. We meet at our Yeshwanthpur office or at the property when a physical inspection, signature or original document is needed.
How are your fees structured?
A fixed professional fee agreed before work starts, quoted after a free first assessment of your documents. Government fees, stamp duty and statutory charges are separate and paid to the authority. We do not quote a headline price for complex matters because the work depends on what the records show.