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 ₹1,299/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 / Quarterly (QRMP).
- GSTR-9 — Annual return. Annually (optional up to ₹2 crore turnover).
- GSTR-9C — Reconciliation statement (turnover > ₹5Cr). Annually.
- GSTR-4 — Composition scheme. Annually.
- GSTR-5 — Non-resident taxable person. Monthly (by the 13th).
- 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. Self-certified by the taxpayer since 1 August 2021 (no CA certification needed). 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 the month after the quarter |
| GSTR-3B | Monthly | 20th of next month |
| GSTR-3B (QRMP) | Quarterly (PMT-06 by the 25th for months 1 and 2) | 22nd or 24th of the month after the quarter, by state |
| GSTR-9 | Annual | 31 December of next FY |
| GSTR-9C | Annual | 31 December of next FY |
| GSTR-4 (Composition) | Annual | 30 June of next FY (from FY 2024-25) |
| GSTR-5 (non-resident) | Monthly | 13th of next month |
Late Fees for GST Returns
| Return | Late Fee |
|---|---|
| GSTR-1 | ₹50/day (₹25 CGST + ₹25 SGST) — max ₹2,000 up to ₹1.5 crore turnover, ₹5,000 up to ₹5 crore, ₹10,000 above |
| GSTR-3B | ₹50/day (₹25 CGST + ₹25 SGST) — max ₹2,000 up to ₹1.5 crore turnover, ₹5,000 up to ₹5 crore, ₹10,000 above |
| GSTR-9 (FY 2022-23 onwards) | ₹50/day up to ₹5 crore turnover, ₹100/day from ₹5 crore to ₹20 crore (max 0.04% of state turnover); ₹200/day above ₹20 crore (max 0.5%) |
| GSTR-9C | No separate fee; it is filed with GSTR-9, which carries the late fee |
| Nil GSTR-1 / GSTR-3B | ₹20/day (₹10 CGST + ₹10 SGST) — max ₹500 |
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 or EVC (OTP to the registered mobile)
- Step 7: Download the acknowledgement (ARN)
Cost
| Service | Cost |
|---|---|
| GSTR-1 + GSTR-3B (per month) | From ₹1,299 |
| GSTR-1 + GSTR-3B (per quarter, QRMP) | From ₹1,999 |
| GSTR-9 (annual return) | From ₹1,799 |
| GSTR-9C (reconciliation, CA-prepared) | From ₹8,999 |
| Annual package (12 monthly + annual) | Quoted on scope |
Frequently Asked Questions
Q: What happens if I miss the GSTR-1 / 3B deadline?
A: Late fee: ₹50/day (₹20/day for a nil return) + 18% interest on tax due. The late fee is capped per return at ₹2,000, ₹5,000 or ₹10,000 depending on turnover (₹500 for a nil return). After continuous defaults, GST registration can be suspended. And from 1 December 2025 the portal does not accept GSTR-1, GSTR-3B and other returns more than three years after their due date, so very old gaps can no longer be filed at all.
Q: What is QRMP scheme?
A: Quarterly Return + Monthly Payment (QRMP) — for businesses with aggregate turnover up to ₹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: Correct it through GSTR-1A for the same period before filing GSTR-3B, or amend in a later GSTR-1. GSTR-3B: Cannot be revised, and since the July 2025 tax period the liability auto-filled from GSTR-1 / GSTR-1A cannot be edited, so sales errors must be fixed in GSTR-1A first.
Q: Is GSTR-9 mandatory for all?
A: No. Regular taxpayers with aggregate turnover up to ₹2 crore are exempt from FY 2024-25 onwards (Notification 15/2025-Central Tax). It also does not apply to composition dealers (file GSTR-4), non-residents (GSTR-5), ISDs (GSTR-6), TDS deductors (GSTR-7) or TCS collectors (GSTR-8).
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