GST returns we file
| Return | Who files | Due date |
|---|---|---|
| GSTR-1 (monthly) | Regular taxpayers with turnover above ₹5 crore, or those not in QRMP | 11th of the next month |
| GSTR-1 (quarterly) / IFF | QRMP taxpayers | 13th of the month after the quarter; IFF by the 13th for months 1 and 2 |
| GSTR-3B (monthly) | Regular taxpayers | 20th of the next month |
| GSTR-3B (quarterly) | QRMP taxpayers | 22nd or 24th of the month after the quarter, depending on the State |
| PMT-06 | QRMP taxpayers, for months 1 and 2 | 25th of the next month |
| CMP-08 | Composition dealers | 18th of the month after the quarter |
| GSTR-4 | Composition dealers (annual) | 30 April after the financial year |
| GSTR-9 / GSTR-9C | Annual return; 9C for turnover above ₹5 crore | 31 December after the financial year |
See the exact dates for this month on our GST due dates page, which updates automatically.
How we file your returns
- Collect data: you share sales and purchase registers (Excel, Tally, Busy or any software) or invoices on WhatsApp/email by the 5th.
- Prepare GSTR-1: B2B, B2C, credit/debit notes, HSN summary and documents issued, checked against your books.
- Reconcile ITC: purchases are matched with GSTR-2B and actioned in the Invoice Management System (IMS), so ineligible or missing credits are caught before filing.
- Compute tax and file GSTR-3B: we share the liability, you pay the challan, and we file the return.
- Monthly report: you receive the filed returns, challans and a list of suppliers who have not filed.
Late fees and interest
| Item | Amount |
|---|---|
| Late fee – GSTR-3B / GSTR-1 | ₹50 per day (₹20 per day for nil returns), capped based on turnover |
| Interest on late payment of tax | 18% a year on the net cash liability (Section 50) |
| Interest on wrongly availed and utilised ITC | 24% a year |
| Annual return GSTR-9 | ₹200 per day, subject to a cap linked to turnover |
Frequently Asked Questions
Do I have to file GST returns if there were no sales?
Yes. A registered person must file GSTR-1 and GSTR-3B (or CMP-08 for composition dealers) even for a period with no business. Nil returns can be filed by SMS or on the portal, and the late fee applies if they are filed late.
What is the late fee for GSTR-3B?
₹50 per day (₹25 CGST + ₹25 SGST), or ₹20 per day for a nil return, subject to a maximum based on turnover. Interest at 18% a year is also payable on tax paid late.
What is the QRMP scheme?
Taxpayers with aggregate turnover up to ₹5 crore can file GSTR-1 and GSTR-3B quarterly, paying tax monthly through PMT-06. B2B invoices for the first two months can be uploaded through the optional IFF so that customers get their credit on time.
Can I revise a GST return?
GSTR-3B cannot be revised once filed. Mistakes are corrected in the next return, and GSTR-1 details can be amended through GSTR-1A or in a later GSTR-1. That is why reconciliation before filing matters.
Is there a time limit to file old returns?
Yes. Returns cannot be filed after three years from their due date, so long-pending returns should be filed without delay.