GST Return Filing in India — Types, Due Dates, Penalties (2026)
GST return filing in India — GSTR-1, GSTR-3B, GSTR-9, GSTR-9C. Due dates, process, penalties, late fees. From ₹499/month.
GST return filing is a monthly / annual compliance for all GST-registered businesses. In this guide, we cover the types of GST returns, due dates, process, and penalties for late filing.
Types of GST Returns
- GSTR-1 — Outward supplies (sales). Monthly / Quarterly.
- GSTR-3B — Summary + tax payment. Monthly.
- GSTR-9 — Annual return. Annually.
- GSTR-9C — Reconciliation statement (turnover > ₹5Cr). Annually.
- GSTR-4 — Composition scheme. Annually.
- GSTR-5 — Non-resident taxable person. Monthly.
- GSTR-6 — Input Service Distributor. Monthly.
- GSTR-7 — TDS deductors. Monthly.
- GSTR-8 — TCS collectors (e-commerce). Monthly.
- GSTR-10 — Final return (after cancellation). Within 3 months.
GSTR-1 — Outward Supplies
What: Details of all sales (B2B + B2C + exports + advances) for the month / quarter. Includes invoice-wise details for B2B + summary for B2C. Due: 11th of the next month (monthly) or 13th of the next month (quarterly under QRMP).
GSTR-3B — Summary + Tax Payment
What: Summary of all sales + purchases + ITC + tax liability + tax payment. Due: 20th of the next month (monthly) or 22nd-24th of the next month (quarterly under QRMP).
GSTR-9 — Annual Return
What: Consolidated annual return. Includes all sales + purchases + ITC for the FY. Due: 31 December of the next FY.
GSTR-9C — Reconciliation Statement
What: Reconciliation of GST returns with audited financial statements. Mandatory for turnover > ₹5Cr. CA-signed. Due: 31 December of the next FY.
Due Date Calendar
| Return | Frequency | Due Date |
|---|---|---|
| GSTR-1 | Monthly | 11th of next month |
| GSTR-1 (QRMP) | Quarterly | 13th of next month |
| GSTR-3B | Monthly | 20th of next month |
| GSTR-3B (QRMP) | Quarterly (PMT-06) | 22nd-24th of next month |
| GSTR-9 | Annual | 31 December of next FY |
| GSTR-9C | Annual | 31 December of next FY |
| GSTR-4 (Composition) | Annual | 30 April of next FY |
| GSTR-5 (NRI) | Monthly | 20th of next month |
Late Fees for GST Returns
| Return | Late Fee |
|---|---|
| GSTR-1 | ₹50/day (₹25 CGST + ₹25 SGST) — max ₹10,000 |
| GSTR-3B | ₹50/day (₹25 CGST + ₹25 SGST) — max ₹10,000 |
| GSTR-9 | ₹50/day (₹25 CGST + ₹25 SGST) — max 0.25% of turnover |
| GSTR-9C | ₹50/day (₹25 CGST + ₹25 SGST) — max 0.25% of turnover |
| Nil return | ₹20/day (₹10 CGST + ₹10 SGST) — max ₹5,000 |
Interest for Late Payment of Tax
Interest: 18% per annum on the tax due (for the period of delay). Auto-calculated by the GST portal. Paid via GSTR-3B (next month) or DRC-03 (any time).
Process of GST Return Filing
- Step 1: Compile all sales + purchase data for the month
- Step 2: Reconcile with GSTR-2B (auto-generated from suppliers)
- Step 3: Prepare GSTR-1 (sales) + GSTR-3B (summary)
- Step 4: Compute tax liability (output tax - ITC)
- Step 5: Pay tax via netbanking / NEFT / RTGS
- Step 6: File GSTR-1 + GSTR-3B on the GST portal using DSC / Aadhaar OTP
- Step 7: Download the acknowledgement (ARN)
Cost
| Service | Cost |
|---|---|
| GSTR-1 + GSTR-3B (per month) | From ₹499 |
| GSTR-1 + GSTR-3B (per quarter, QRMP) | From ₹999 |
| GSTR-9 (annual return) | From ₹2,499 |
| GSTR-9C (reconciliation, CA-signed) | From ₹6,999 |
| Annual package (12 monthly + annual) | From ₹9,999/year |
Frequently Asked Questions
Q: What happens if I miss the GSTR-1 / 3B deadline?
A: Late fee: ₹50/day + 18% interest on tax due. Maximum late fee capped at ₹10,000 per return. After continuous defaults, GST registration can be suspended.
Q: What is QRMP scheme?
A: Quarterly Return + Monthly Payment (QRMP) — for businesses with turnover < ₹5Cr. File GSTR-1 + GSTR-3B quarterly. Pay tax monthly via PMT-06. Reduces compliance burden.
Q: Can I revise GSTR-1 / GSTR-3B?
A: GSTR-1: Can amend in the next return. GSTR-3B: Cannot revise — file a correction in the next month's GSTR-3B.
Q: Is GSTR-9 mandatory for all?
A: GSTR-9 is mandatory for all regular taxpayers except: composition dealers (file GSTR-4), NRI (file GSTR-5), ISD (file GSTR-6), TDS deductor (file GSTR-7), TCS collector (file GSTR-8).