GST Return Filing is a professional compliance service offered by CapitalBox for businesses registered under the Goods and Services Tax (GST) Act. This service is designed for businesses with an annual turnover of up to ₹50 Lakh and includes the preparation and filing of applicable GST returns based on the information and documents provided by the client. Our team reviews the available sales and purchase data, prepares the required GST return, and files it on the GST Portal in accordance with the applicable GST provisions. The service includes basic compliance support related to return filing and the sharing of the filing acknowledgement upon successful submission. Government fees, interest, late fees, penalties, notice handling, GST audits, litigation, accounting, bookkeeping, revision of previously filed returns, and any services outside the agreed scope are not included in this package and will be charged separately, if applicable.
CapitalBox provides an annual GST Return Filing facilitation package covering GSTR-1 and GSTR-3B filing for one GSTIN, for businesses within the eligible turnover slab described below.
Eligible only for businesses with annual turnover up to ₹50,00,000
Annual Filing Fee
₹15,500 + GST
Per financial year, one GSTIN, turnover up to ₹50 lakh
Above ₹50 Lakh Turnover
Custom Quote
Not covered under this package — contact CapitalBox separately
CapitalBox acts as a consultancy and facilitation service to assist GST-registered businesses in preparing and filing their periodic GST returns for a full financial year. CapitalBox is not a Government authority, and does not itself assess, adjudicate, or approve any return — filing is done on the customer's behalf on the GST Common Portal, based on data the customer provides.
The role of CapitalBox is limited to reviewing sales and purchase data shared by the customer, preparing and filing Form GSTR-1 (outward supplies) and Form GSTR-3B (summary return with tax payment) for each applicable period, and confirming successful filing with an Acknowledgement Reference Number (ARN) each time.
2Eligibility & Turnover Limit
This annual filing package is available only to businesses whose aggregate annual turnover does not exceed ₹50,00,000 (₹50 lakh) in the relevant financial year.
If actual turnover during the engagement period crosses ₹50 lakh, CapitalBox will inform the customer, and continued filing beyond that point will be billed separately at CapitalBox's then-applicable rates for the higher turnover slab. This package does not extend to businesses already exceeding ₹50 lakh turnover at the time of onboarding.
The package also assumes filing under the regular monthly/quarterly GSTR-1 and GSTR-3B scheme (including QRMP where opted) for one GSTIN only. It does not extend to Composition Scheme returns (GSTR-4), e-commerce operator returns (GSTR-8), or any other return type unless separately agreed.
3Annual Filing Fee
The Annual Filing Fee of ₹15,500 + GST is payable at the start of the engagement and covers GST return filing for one financial year (or the remaining part-year from the date of onboarding, as agreed) for one GSTIN with turnover up to ₹50 lakh.
This fee is CapitalBox's professional consultancy charge for return preparation and filing. It does not include any late fee, interest, or penalty payable to the Government on account of delayed filing, nor does it include the actual GST tax liability shown in the return, which the customer must deposit separately to the Government.
4What the Fee Covers
The Annual Filing Fee specifically covers, for one GSTIN with turnover up to ₹50 lakh:
Preparation and filing of Form GSTR-1 (outward supply details) for each applicable period across the financial year
Preparation and filing of Form GSTR-3B (summary return) for each applicable period across the financial year
Basic reconciliation of sales and purchase data shared by the customer against amounts reported in the returns
Confirmation of successful filing with ARN for each return
Reasonable guidance on standard notices relating strictly to the returns filed under this engagement
5What the Fee Does Not Cover
The following are outside the scope of this package and, where required, will be billed separately:
GST liability, late fee, interest, or penalty payable to the Government
Filing for turnover exceeding ₹50 lakh, or for more than one GSTIN
Annual Return (GSTR-9) or Reconciliation Statement (GSTR-9C)
GST Audit, assessment proceedings, appeals, or representation before tax authorities
Amendment or revision of past returns filed outside this engagement
Composition Scheme returns, e-commerce operator/TCS returns, or Input Service Distributor returns
Bookkeeping or accounting services beyond basic reconciliation of data provided by the customer
6Refund & Cancellation
The Annual Filing Fee is charged upfront for the full financial year and is non-refundable once the first return under this engagement has been filed, as it reflects an annual service commitment.
If a customer wishes to discontinue before the first return is filed, they may request cancellation in writing; any refund in such cases, if applicable, shall be at the sole discretion of CapitalBox and may be subject to a deduction towards onboarding and review work already performed. Where a customer discontinues mid-year after some returns have been filed, no pro-rata refund shall be payable for the unused part of the year.
7Important Information
CapitalBox files returns strictly based on data, invoices, and figures provided by the customer. CapitalBox does not independently audit, verify the completeness of, or certify the correctness of the customer's underlying transactions.
GST returns must be filed within statutory due dates (typically the 11th of the following month for GSTR-1, and the 20th/22nd/24th for GSTR-3B depending on category and QRMP option). Delay in the customer sharing complete and accurate data may result in delayed filing, for which CapitalBox is not responsible. Any late fee or interest arising from delayed filing — for any reason — is payable by the customer to the Government and is not covered by the Annual Filing Fee.
Where no business activity occurs in a given period, a NIL return must still be filed to avoid penalties; this is included within the scope of this package.
8Customer Responsibilities
The customer is responsible for sharing complete, accurate and timely sales and purchase data, invoices, credit/debit notes, and any other information required for return preparation, well before the applicable due date each period. CapitalBox relies on the information provided by the customer and is not responsible for any error, delay, notice, or penalty arising from incomplete, incorrect, or late data furnished by the customer.
The customer is also responsible for depositing the GST tax liability shown in each return to the Government by the due date, and for maintaining underlying books of account and supporting documents as required under GST law.
9Data & Privacy
Sales, purchase and financial information shared by the customer will be used by CapitalBox solely for the purpose of preparing and filing GST returns and will be submitted to the GST Common Portal as necessary. CapitalBox takes reasonable measures to protect customer data in accordance with applicable law, including the Digital Personal Data Protection Act, 2023.
10Limitation of Liability
CapitalBox shall not be liable for any loss, damage, penalty, interest, or claim arising from delay or error caused by incomplete, incorrect, or late data supplied by the customer, changes in GST law, rate, or portal functionality, or any act or omission of the GST Department or GST Network (GSTN). CapitalBox's liability, where applicable, shall in no event exceed the amount of fees actually paid by the customer to CapitalBox for the specific financial year in question.
11Fair Practices Code
CapitalBox commits to the following standards while assisting customers with GST return filing:
All fees, charges, and the turnover-based eligibility criteria are disclosed upfront, in writing, before the customer makes any payment
No customer is misled about statutory due dates, or about the consequences of late filing or non-payment of GST liability
Customer financial information is used only for the purpose of return preparation and is not sold or shared for unrelated marketing purposes
Genuine complaints are acknowledged and addressed within a reasonable and communicated timeframe
Communication with customers is conducted in clear, simple language, avoiding misleading claims about accuracy guarantees or penalty waivers
This Code reflects CapitalBox's own service commitment as a facilitator. It does not substitute any statutory obligation that the GST Department or GSTN is independently required to follow.
12Grievance Redressal
In case of any concern, complaint, or dispute relating to the services rendered by CapitalBox, customers may raise the matter through the official contact channels provided by CapitalBox. CapitalBox will endeavour to acknowledge and address genuine grievances within a reasonable timeframe. This is separate from any grievance redressal mechanism of the GST Department itself, which customers may also approach directly for portal or officer-related issues.
13Legal Compliance & Governing Law
Services are provided under, and this document is governed by, applicable Indian laws. The relevance of each law to CapitalBox's GST return filing facilitation services is explained below:
Central Goods and Services Tax Act, 2017
This is the core Act governing return filing itself. It applies directly because it prescribes which returns a registered person must file (GSTR-1, GSTR-3B), the due dates, the consequences of non-filing, and the turnover-based scheme options (such as QRMP) that this package is built around.
Applies because the actual filing mechanics — return formats, invoice-level and summary reporting, late fee computation, and the QRMP scheme procedure for smaller taxpayers (turnover up to ₹5 crore, which includes this package's ₹50 lakh eligible band) — are laid down under these Rules.
Applies wherever the returns being filed include inter-state outward or inward supplies, since IGST computation and reporting in GSTR-1/3B is governed by this Act rather than CGST/SGST alone.
State Goods and Services Tax Act (respective State)
Applies because every return also reports the state-level component of tax (SGST) under the mirrored State Act, and the jurisdictional state officer administers scrutiny of returns filed for that state.
Governs the contractual relationship between CapitalBox and the customer for this annual engagement. It applies because payment of the Annual Filing Fee and acceptance of these terms creates a valid, enforceable contract defining each party's obligations for the year.
Applies because the customer is availing a paid annual service from CapitalBox, making them a "consumer" under law, with the right to approach a Consumer Forum for deficiency in service or unfair trade practice.
Applies because every return under this engagement is filed electronically on the GST Common Portal using digital authentication (OTP/EVC or DSC), and this Act gives legal recognition to such electronic filings, digital signatures, and online records.
Applies because CapitalBox processes the customer's sales, purchase and financial data — including invoice-level details — for filing returns each period. This Act requires CapitalBox to handle this data with consent and reasonable safeguards throughout the annual engagement.
Applies indirectly because turnover and revenue figures reported in GST returns typically need to reconcile with the income reported under this Act at year-end, and the customer's PAN (linked to GSTIN) is the common identifier across both.
Any dispute arising out of or in connection with these terms shall be subject to the exclusive jurisdiction of the courts at the location of CapitalBox's registered place of business.
14Amendments to These Terms
CapitalBox reserves the right to update or modify these terms, fees, the ₹50 lakh eligibility threshold, or the scope of services at any time, including in response to changes in GST law, return formats, due dates, or GST Common Portal requirements. Any material changes will be communicated through the website or other official channels, and continued use of the services after such changes constitutes acceptance of the updated terms.
15Customer Acknowledgement
By subscribing to this service, the customer confirms that their annual turnover does not exceed ₹50 lakh, that they have read and understood these terms, agree to the Annual Filing Fee described above, and authorize CapitalBox to prepare and file GSTR-1 and GSTR-3B returns on their behalf for the financial year based on data they provide.
Please tick the checkbox above to continue.
16Documents Required
The list below covers information typically required each period to file GSTR-1 and GSTR-3B under this package. Exact requirements may vary by business type.
Access & Onboarding
GSTIN and GST Portal login credentials (or authorization to file on customer's behalf)
Copy of previous period's filed returns, if switching from another consultant
Sales Data (each period)
Sales invoices / sales register for the period
Credit notes and debit notes issued, if any
Export or SEZ supply details, if applicable
Purchase Data (each period)
Purchase invoices / purchase register for the period
Details of expenses eligible for Input Tax Credit
Bank & Payment Details
Bank statement for the period (for reconciliation)
Confirmation of GST tax payment made by the customer, where applicable
17Frequently Asked Questions
No. This annual package is priced and scoped only for businesses with turnover up to ₹50 lakh. If your turnover is higher, or crosses this limit during the year, CapitalBox will share a custom quote for the applicable slab.
No, once the first return under the engagement has been filed. The fee is charged upfront for the full financial year as an annual service commitment, and no pro-rata refund is given for discontinuing partway through the year.
No. The fee covers CapitalBox's return preparation and filing service only. The actual GST tax liability shown in your return, along with any late fee, interest, or penalty, must be paid by you directly to the Government.
Yes. A NIL return must still be filed for periods with no business activity, to avoid late fees and keep your GSTIN in good standing. This is included in the scope of this package.
No. This package covers periodic GSTR-1 and GSTR-3B filing only. The Annual Return (GSTR-9) and Reconciliation Statement (GSTR-9C), where applicable, are outside this scope and can be arranged separately.
Timely filing depends on receiving complete data well before the due date each period. If data is shared late, filing may be delayed, and any resulting late fee or interest is payable by you to the Government — CapitalBox is not responsible for delays caused by late or incomplete data.
You can raise it through CapitalBox's official contact channels. Genuine grievances are acknowledged and addressed within a reasonable timeframe, as outlined in the Grievance Redressal section above.
Disclaimer: CapitalBox provides GST return filing facilitation services for businesses with turnover up to ₹50 lakh under this package. Filing is based on data provided by the customer; GST tax liability and statutory compliance remain the customer's responsibility. CapitalBox is an independent consultancy and documentation facilitator, not a Government authority, Bank or NBFC.
GST Return Filing Terms | CapitalBox
Legal · GST Return Filing
GST Return Filing Terms
CapitalBox provides an annual GST Return Filing facilitation package covering GSTR-1 and GSTR-3B filing for one GSTIN, for businesses within the eligible turnover slab described below.
Eligible only for businesses with annual turnover up to ₹50,00,000
Annual Filing Fee
₹15,500 + GST
Per financial year, one GSTIN, turnover up to ₹50 lakh
Above ₹50 Lakh Turnover
Custom Quote
Not covered under this package — contact CapitalBox separately
CapitalBox acts as a consultancy and facilitation service to assist GST-registered businesses in preparing and filing their periodic GST returns for a full financial year. CapitalBox is not a Government authority, and does not itself assess, adjudicate, or approve any return — filing is done on the customer's behalf on the GST Common Portal, based on data the customer provides.
The role of CapitalBox is limited to reviewing sales and purchase data shared by the customer, preparing and filing Form GSTR-1 (outward supplies) and Form GSTR-3B (summary return with tax payment) for each applicable period, and confirming successful filing with an Acknowledgement Reference Number (ARN) each time.
2Eligibility & Turnover Limit
This annual filing package is available only to businesses whose aggregate annual turnover does not exceed ₹50,00,000 (₹50 lakh) in the relevant financial year.
If actual turnover during the engagement period crosses ₹50 lakh, CapitalBox will inform the customer, and continued filing beyond that point will be billed separately at CapitalBox's then-applicable rates for the higher turnover slab. This package does not extend to businesses already exceeding ₹50 lakh turnover at the time of onboarding.
The package also assumes filing under the regular monthly/quarterly GSTR-1 and GSTR-3B scheme (including QRMP where opted) for one GSTIN only. It does not extend to Composition Scheme returns (GSTR-4), e-commerce operator returns (GSTR-8), or any other return type unless separately agreed.
3Annual Filing Fee
The Annual Filing Fee of ₹15,500 + GST is payable at the start of the engagement and covers GST return filing for one financial year (or the remaining part-year from the date of onboarding, as agreed) for one GSTIN with turnover up to ₹50 lakh.
This fee is CapitalBox's professional consultancy charge for return preparation and filing. It does not include any late fee, interest, or penalty payable to the Government on account of delayed filing, nor does it include the actual GST tax liability shown in the return, which the customer must deposit separately to the Government.
4What the Fee Covers
The Annual Filing Fee specifically covers, for one GSTIN with turnover up to ₹50 lakh:
Preparation and filing of Form GSTR-1 (outward supply details) for each applicable period across the financial year
Preparation and filing of Form GSTR-3B (summary return) for each applicable period across the financial year
Basic reconciliation of sales and purchase data shared by the customer against amounts reported in the returns
Confirmation of successful filing with ARN for each return
Reasonable guidance on standard notices relating strictly to the returns filed under this engagement
5What the Fee Does Not Cover
The following are outside the scope of this package and, where required, will be billed separately:
GST liability, late fee, interest, or penalty payable to the Government
Filing for turnover exceeding ₹50 lakh, or for more than one GSTIN
Annual Return (GSTR-9) or Reconciliation Statement (GSTR-9C)
GST Audit, assessment proceedings, appeals, or representation before tax authorities
Amendment or revision of past returns filed outside this engagement
Composition Scheme returns, e-commerce operator/TCS returns, or Input Service Distributor returns
Bookkeeping or accounting services beyond basic reconciliation of data provided by the customer
6Refund & Cancellation
The Annual Filing Fee is charged upfront for the full financial year and is non-refundable once the first return under this engagement has been filed, as it reflects an annual service commitment.
If a customer wishes to discontinue before the first return is filed, they may request cancellation in writing; any refund in such cases, if applicable, shall be at the sole discretion of CapitalBox and may be subject to a deduction towards onboarding and review work already performed. Where a customer discontinues mid-year after some returns have been filed, no pro-rata refund shall be payable for the unused part of the year.
7Important Information
CapitalBox files returns strictly based on data, invoices, and figures provided by the customer. CapitalBox does not independently audit, verify the completeness of, or certify the correctness of the customer's underlying transactions.
GST returns must be filed within statutory due dates (typically the 11th of the following month for GSTR-1, and the 20th/22nd/24th for GSTR-3B depending on category and QRMP option). Delay in the customer sharing complete and accurate data may result in delayed filing, for which CapitalBox is not responsible. Any late fee or interest arising from delayed filing — for any reason — is payable by the customer to the Government and is not covered by the Annual Filing Fee.
Where no business activity occurs in a given period, a NIL return must still be filed to avoid penalties; this is included within the scope of this package.
8Customer Responsibilities
The customer is responsible for sharing complete, accurate and timely sales and purchase data, invoices, credit/debit notes, and any other information required for return preparation, well before the applicable due date each period. CapitalBox relies on the information provided by the customer and is not responsible for any error, delay, notice, or penalty arising from incomplete, incorrect, or late data furnished by the customer.
The customer is also responsible for depositing the GST tax liability shown in each return to the Government by the due date, and for maintaining underlying books of account and supporting documents as required under GST law.
9Data & Privacy
Sales, purchase and financial information shared by the customer will be used by CapitalBox solely for the purpose of preparing and filing GST returns and will be submitted to the GST Common Portal as necessary. CapitalBox takes reasonable measures to protect customer data in accordance with applicable law, including the Digital Personal Data Protection Act, 2023.
10Limitation of Liability
CapitalBox shall not be liable for any loss, damage, penalty, interest, or claim arising from delay or error caused by incomplete, incorrect, or late data supplied by the customer, changes in GST law, rate, or portal functionality, or any act or omission of the GST Department or GST Network (GSTN). CapitalBox's liability, where applicable, shall in no event exceed the amount of fees actually paid by the customer to CapitalBox for the specific financial year in question.
11Fair Practices Code
CapitalBox commits to the following standards while assisting customers with GST return filing:
All fees, charges, and the turnover-based eligibility criteria are disclosed upfront, in writing, before the customer makes any payment
No customer is misled about statutory due dates, or about the consequences of late filing or non-payment of GST liability
Customer financial information is used only for the purpose of return preparation and is not sold or shared for unrelated marketing purposes
Genuine complaints are acknowledged and addressed within a reasonable and communicated timeframe
Communication with customers is conducted in clear, simple language, avoiding misleading claims about accuracy guarantees or penalty waivers
This Code reflects CapitalBox's own service commitment as a facilitator. It does not substitute any statutory obligation that the GST Department or GSTN is independently required to follow.
12Grievance Redressal
In case of any concern, complaint, or dispute relating to the services rendered by CapitalBox, customers may raise the matter through the official contact channels provided by CapitalBox. CapitalBox will endeavour to acknowledge and address genuine grievances within a reasonable timeframe. This is separate from any grievance redressal mechanism of the GST Department itself, which customers may also approach directly for portal or officer-related issues.
13Legal Compliance & Governing Law
Services are provided under, and this document is governed by, applicable Indian laws. The relevance of each law to CapitalBox's GST return filing facilitation services is explained below:
Central Goods and Services Tax Act, 2017
This is the core Act governing return filing itself. It applies directly because it prescribes which returns a registered person must file (GSTR-1, GSTR-3B), the due dates, the consequences of non-filing, and the turnover-based scheme options (such as QRMP) that this package is built around.
Applies because the actual filing mechanics — return formats, invoice-level and summary reporting, late fee computation, and the QRMP scheme procedure for smaller taxpayers (turnover up to ₹5 crore, which includes this package's ₹50 lakh eligible band) — are laid down under these Rules.
Applies wherever the returns being filed include inter-state outward or inward supplies, since IGST computation and reporting in GSTR-1/3B is governed by this Act rather than CGST/SGST alone.
State Goods and Services Tax Act (respective State)
Applies because every return also reports the state-level component of tax (SGST) under the mirrored State Act, and the jurisdictional state officer administers scrutiny of returns filed for that state.
Governs the contractual relationship between CapitalBox and the customer for this annual engagement. It applies because payment of the Annual Filing Fee and acceptance of these terms creates a valid, enforceable contract defining each party's obligations for the year.
Applies because the customer is availing a paid annual service from CapitalBox, making them a "consumer" under law, with the right to approach a Consumer Forum for deficiency in service or unfair trade practice.
Applies because every return under this engagement is filed electronically on the GST Common Portal using digital authentication (OTP/EVC or DSC), and this Act gives legal recognition to such electronic filings, digital signatures, and online records.
Applies because CapitalBox processes the customer's sales, purchase and financial data — including invoice-level details — for filing returns each period. This Act requires CapitalBox to handle this data with consent and reasonable safeguards throughout the annual engagement.
Applies indirectly because turnover and revenue figures reported in GST returns typically need to reconcile with the income reported under this Act at year-end, and the customer's PAN (linked to GSTIN) is the common identifier across both.
Any dispute arising out of or in connection with these terms shall be subject to the exclusive jurisdiction of the courts at the location of CapitalBox's registered place of business.
14Amendments to These Terms
CapitalBox reserves the right to update or modify these terms, fees, the ₹50 lakh eligibility threshold, or the scope of services at any time, including in response to changes in GST law, return formats, due dates, or GST Common Portal requirements. Any material changes will be communicated through the website or other official channels, and continued use of the services after such changes constitutes acceptance of the updated terms.
15Customer Acknowledgement
By subscribing to this service, the customer confirms that their annual turnover does not exceed ₹50 lakh, that they have read and understood these terms, agree to the Annual Filing Fee described above, and authorize CapitalBox to prepare and file GSTR-1 and GSTR-3B returns on their behalf for the financial year based on data they provide.
Please tick the checkbox above to continue.
16Documents Required
The list below covers information typically required each period to file GSTR-1 and GSTR-3B under this package. Exact requirements may vary by business type.
Access & Onboarding
GSTIN and GST Portal login credentials (or authorization to file on customer's behalf)
Copy of previous period's filed returns, if switching from another consultant
Sales Data (each period)
Sales invoices / sales register for the period
Credit notes and debit notes issued, if any
Export or SEZ supply details, if applicable
Purchase Data (each period)
Purchase invoices / purchase register for the period
Details of expenses eligible for Input Tax Credit
Bank & Payment Details
Bank statement for the period (for reconciliation)
Confirmation of GST tax payment made by the customer, where applicable
17Frequently Asked Questions
No. This annual package is priced and scoped only for businesses with turnover up to ₹50 lakh. If your turnover is higher, or crosses this limit during the year, CapitalBox will share a custom quote for the applicable slab.
No, once the first return under the engagement has been filed. The fee is charged upfront for the full financial year as an annual service commitment, and no pro-rata refund is given for discontinuing partway through the year.
No. The fee covers CapitalBox's return preparation and filing service only. The actual GST tax liability shown in your return, along with any late fee, interest, or penalty, must be paid by you directly to the Government.
Yes. A NIL return must still be filed for periods with no business activity, to avoid late fees and keep your GSTIN in good standing. This is included in the scope of this package.
No. This package covers periodic GSTR-1 and GSTR-3B filing only. The Annual Return (GSTR-9) and Reconciliation Statement (GSTR-9C), where applicable, are outside this scope and can be arranged separately.
Timely filing depends on receiving complete data well before the due date each period. If data is shared late, filing may be delayed, and any resulting late fee or interest is payable by you to the Government — CapitalBox is not responsible for delays caused by late or incomplete data.
You can raise it through CapitalBox's official contact channels. Genuine grievances are acknowledged and addressed within a reasonable timeframe, as outlined in the Grievance Redressal section above.
Disclaimer: CapitalBox provides GST return filing facilitation services for businesses with turnover up to ₹50 lakh under this package. Filing is based on data provided by the customer; GST tax liability and statutory compliance remain the customer's responsibility. CapitalBox is an independent consultancy and documentation facilitator, not a Government authority, Bank or NBFC.
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