File Your GST Return Online

For monthly filers, GSTR-1 is due on the 11th of the following month. For taxpayers on the QRMP scheme (quarterly filing, turnover up to ₹5 crore), GSTR-1 is due on the 13th of the month following the quarter, though an optional monthly Invoice Furnishing Facility (IFF) is available for the first two months of the quarter.

Monthly filers must file by the 20th of the following month. QRMP quarterly filers file by the 22nd (Category A states/UTs) or 24th (Category B states/UTs) of the month following the quarter. The government can extend these by notification — March 2026's deadline, for instance, was extended from 20 to 21 April 2026.[13]

For GSTR-1/GSTR-3B: ₹50/day (₹25 CGST + ₹25 SGST) with tax liability, or ₹20/day (₹10 + ₹10) for Nil returns — capped by turnover slab. For GSTR-9: ₹200/day (₹100 CGST + ₹100 SGST), capped at 0.25% of turnover in the relevant state/UT. Interest of 18% p.a. applies separately on any unpaid tax, and 24% p.a. on wrongly claimed and utilised ITC.[14]

Yes, via a formal CBIC notification, typically issued close to the original due date when there's a technical or administrative reason. These extensions are announced on the GST portal and via press release — always confirm any extension through an official notification rather than informal sources before assuming your deadline has shifted.

No. GSTR-3B cannot be revised once filed. Corrections to outward-supply figures go through GSTR-1A for the same period (before GSTR-3B is filed) or through amendment tables in a later period's GSTR-1. There is no separate "revised return" facility as exists for income tax.[15]

Yes. A taxpayer cannot file GSTR-3B (and several other GST return forms) more than three years past the original due date. After this window closes, that tax period is permanently blocked from filing — there is no late-filing exception at that point.[16]

Yes. A Nil return must still be filed. Even Nil GSTR-3B and GSTR-1 attract a late fee of ₹20 per day if filed after the due date — the filing obligation exists independent of whether there's any tax to pay.

Technically possible in some cases, but strongly discouraged — GSTR-3B's outward-supply tables now auto-populate from GSTR-1/GSTR-1A, so filing GSTR-3B before finalising GSTR-1 risks a mismatch that then has to be corrected in a later period.[17]

IMS is where you accept, reject, or hold pending each inward invoice your suppliers have reported against your GSTIN. Since GSTR-2B (and, from there, GSTR-3B's auto-populated ITC) is now shaped by these IMS actions, and the corresponding GSTR-3B fields are largely locked, your IMS decisions directly determine your claimable ITC — you can no longer simply overwrite the ITC figure inside GSTR-3B itself.[18]

Taxpayers registered under the GST Composition Scheme. CMP-08 is a quarterly statement-cum-challan of self-assessed tax, due on the 18th of the month following the quarter. GSTR-4 is the annual return, due 30th June following the end of the financial year. Composition dealers do not file GSTR-1 or GSTR-3B.[19]

No. Composition dealers pay tax at a fixed rate on turnover and cannot claim ITC on their purchases, nor can they make inter-state outward supplies. This is the core trade-off of the scheme — simpler compliance in exchange for foregoing ITC.

GSTR-9 (annual return) is mandatory for regular taxpayers with aggregate turnover above ₹2 crore in the financial year, and optional below that threshold subject to a yearly government notification. GSTR-9C (self-certified reconciliation statement) is required only where turnover exceeds ₹5 crore. Both are due by 31st December following the financial year — 31 December 2026 for FY 2025-26.[20]

No, not currently. From FY 2020-21 onward, GSTR-9C is self-certified by the taxpayer rather than requiring formal CA/CMA certification, which was the earlier requirement. Many businesses still engage a professional to prepare it accurately, even though formal third-party certification is no longer mandatory.[21]

No, GSTR-9 (and GSTR-9C) cannot be revised once filed on the portal. Any identified errors are typically addressed through subsequent adjustments in the next financial year's returns, or through separate rectification/grievance channels where applicable.

Consecutive non-filing can lead to blocking of e-way bill generation, restrictions on your GSTIN, and — with continued default — proceedings for cancellation of your GST registration. Late fees and interest also compound daily, so clearing pending returns as early as possible limits the total cost and risk.

Yes. Continued failure to file returns for a prescribed number of consecutive periods is a specific ground for suo motu cancellation of GST registration by the tax officer, after due process. Reactivating a cancelled registration involves its own separate application process, so this is a genuinely serious risk of prolonged non-compliance.

Yes. A Final Return in Form GSTR-10 must be filed within three months of the date of cancellation or the cancellation order, whichever is later, even after the GSTIN is cancelled. This is separate from your regular periodic returns.

Filing directly on the government GST portal itself carries no government fee. Any cost is for professional assistance (a GST practitioner, CA, or filing service) preparing and reviewing the return, plus any late fee or interest actually owed to the government if filed after the due date. If any agent or website claims a "government fee" simply to file a routine return, that claim should be verified independently.

DSC is mandatory for companies and LLPs. Proprietorships, partnerships, and most other entity types can file using EVC — an OTP sent to the Aadhaar-linked mobile number registered on the GST portal — instead of a DSC.

After filing, note the ARN (Application Reference Number) generated by the portal. You can also check the status directly on the Returns Dashboard under Services > Returns, which will show "Filed" against the relevant period once processing completes.[22]