GST Return Filing Online in India: Due Dates, Process & Fees (2026)
Every business registered under GST must file returns on schedule, even if there was no business activity in a period. This guide covers which return applies to you, the exact due dates for 2026, late fees and interest, the filing process, and how KanoonPe keeps you compliant every month - filed by verified CAs, never a missed deadline.
Quick summary
- What it is: Periodic filing of GSTR-1 (outward supplies), GSTR-3B (summary return), or GSTR-4 (composition dealers) on the GST portal.
- Governed by: the CGST Act, 2017 and CGST Rules, 2017.
- Due dates: GSTR-1 by the 11th of the next month; GSTR-3B by the 20th/22nd/24th depending on your state group (or quarterly under QRMP).
- KanoonPe price: Flat, all-inclusive quote on a free callback · Timeline: filed within 1–2 working days of receiving your data.
Quick facts
| Detail | Information |
|---|---|
| Governing law | Central Goods and Services Tax Act, 2017 and CGST Rules, 2017 |
| Authority / portal | GST Network (GSTN) - gst.gov.in |
| Key forms | GSTR-1, GSTR-3B, GSTR-4, IFF (Invoice Furnishing Facility) |
| GSTR-1 due date | 11th of the following month (monthly) |
| GSTR-3B due date | 20th (or staggered 22nd/24th by state group); 22nd/24th quarterly under QRMP |
| Late fee | ₹50/day (₹20/day for nil returns), subject to a cap |
| Interest on delayed tax | 18% per annum |
| KanoonPe price | Flat, all-inclusive quote - request a free callback |
| Timeline | 1–2 working days after data is shared |
What is GST return filing?
GST return filing is the process of reporting your sales, purchases, tax collected, and tax paid to the GST department through prescribed forms on the GST portal. Every entity holding a GSTIN must file returns for each tax period, regardless of whether any sale or purchase happened - a "nil return" is still mandatory.
Returns reconcile what you sold, what you bought, and how much GST you owe or can claim as input tax credit (ITC). Filing on time keeps your GSTIN in good standing, ensures your buyers can claim ITC on your invoices, and protects you from late fees, interest, and even suspension of your registration for prolonged non-filing.
Types of GST returns
| Return | Who files it | Frequency | Purpose |
|---|---|---|---|
| GSTR-1 | Regular taxpayers | Monthly (or quarterly + IFF under QRMP) | Reports outward supplies (sales) |
| GSTR-3B | Regular taxpayers | Monthly (or quarterly under QRMP) | Summary of sales, ITC claimed, and tax paid |
| GSTR-4 | Composition scheme dealers | Annually (by 30 April) | Consolidated return for composition taxpayers |
| IFF | QRMP taxpayers | Optional, monthly (months 1 & 2 of quarter) | Upload B2B invoices early so buyers get faster ITC |
| GSTR-9 | Regular taxpayers above threshold | Annually | Annual consolidated return - see GSTR-9 Annual Return |
Who needs to file GST returns?
- Every business with an active GSTIN, whether or not there were transactions in the period.
- Regular taxpayers - file GSTR-1 and GSTR-3B monthly, or quarterly if enrolled under the QRMP scheme (turnover up to ₹5 crore in the preceding year).
- Composition dealers - file a quarterly statement (CMP-08) and annual GSTR-4.
- E-commerce sellers, input service distributors, and TDS/TCS deductors - additional return obligations apply.
- Even a dormant GSTIN with zero activity must file nil returns until it is formally cancelled.
Benefits of timely GST return filing
- Avoids late fees and interest that compound the longer a return stays unfiled.
- Keeps your GSTIN active - prolonged non-filing can lead to suspension or cancellation.
- Enables your buyers' input tax credit, protecting business relationships.
- Clean compliance record for loan applications, tenders, and due diligence.
- Faster ITC availability for you when your suppliers file on time and you reconcile via GSTR-2B.
- Avoids notices and scrutiny triggered by mismatches or repeated delays.
Documents required for GST return filing
Sales records
- Sales invoices / B2B and B2C invoice details
- Credit and debit notes issued
- Export and e-commerce sales data (if applicable)
Purchase records
- Purchase invoices and expense bills
- GSTR-2B / auto-drafted ITC statement for reconciliation
Other
- Details of any advances received
- HSN/SAC-wise summary of supplies
- Previous period's filed returns (for reference and reconciliation)
- Login credentials or authorised access to the GST portal
GST return filing process (step by step)
KanoonPe manages this end-to-end every filing cycle; here is what happens.
- Share your sales and purchase data. Send invoices, expense records, and bank statements for the period.
- Reconciliation. Our team matches your purchase register against GSTR-2B to maximise eligible ITC and flag mismatches.
- Prepare GSTR-1. Outward supply details are compiled and validated for HSN codes and invoice accuracy.
- File GSTR-1 on the portal. Submitted by the 11th (monthly) or via IFF for QRMP filers.
- Prepare and file GSTR-3B. Tax liability is computed after adjusting eligible ITC, and the summary return is filed with payment of any balance tax.
- Payment challan generation. If tax is payable, a challan is generated and paid before the due date to avoid interest.
- Acknowledgement shared. You receive the filed return, ARN, and payment challan for your records.
Ready to get started? Talk to a verified expert → - get a transparent, all-inclusive quote for GST return filing within one business hour.
GST return filing cost in India
There is no fixed government fee for filing returns - the cost is the professional fee for accurate preparation, reconciliation, and timely filing every period.
| Plan | What's included | KanoonPe price |
|---|---|---|
| Nil return (monthly) | GSTR-1 + GSTR-3B nil filing | Flat quote - request a free callback |
| Regular return (monthly) | GSTR-1 + GSTR-3B with reconciliation | Flat quote - request a free callback |
| QRMP quarterly filing | IFF (optional monthly) + quarterly GSTR-1 & GSTR-3B | Custom quote based on volume |
| Composition dealer (GSTR-4) | Annual return preparation and filing | Custom quote |
GST return filing timeline
| Stage | Typical time |
|---|---|
| Data collection & reconciliation | Within 1 day of receiving invoices |
| Return preparation & internal review | Same day |
| Filing on GST portal | 1–2 working days before due date |
| Total turnaround | 1–2 working days once data is shared |
GST return due dates in 2026
| Return | Frequency | Due date |
|---|---|---|
| GSTR-1 | Monthly | 11th of the following month |
| GSTR-1 (IFF) | QRMP - months 1 & 2 of quarter | 13th of the following month |
| GSTR-3B | Monthly (non-QRMP) | 20th, staggered to 22nd or 24th based on state group |
| GSTR-3B | Quarterly (QRMP) | 22nd or 24th of the month after the quarter ends |
| GSTR-4 | Composition dealers (annual) | 30 April following the financial year |
| GSTR-9 | Annual return | 31 December following the financial year |
Penalties for late or missed GST returns
- Late fee: ₹50 per day of delay (₹25 CGST + ₹25 SGST), or ₹20 per day (₹10 + ₹10) for nil returns, subject to a per-return cap prescribed by the government.
- Interest: 18% per annum on the tax amount paid late, calculated from the due date until actual payment.
- Sequential filing block: GSTR-1 cannot be filed if GSTR-3B for the previous period is pending, and vice versa in some scenarios - delays cascade.
- Registration suspension/cancellation: Continuous non-filing for six months or more (three consecutive tax periods for composition dealers) can trigger cancellation of GSTIN under Rule 21.
- E-way bill blocking: Non-filers for two or more consecutive periods may be blocked from generating e-way bills.
GST return filing: monthly vs QRMP scheme
| Feature | Monthly filing | QRMP scheme |
|---|---|---|
| Eligibility | Any regular taxpayer | Turnover up to ₹5 crore (previous year) |
| GSTR-1 frequency | Monthly | Quarterly (with optional monthly IFF) |
| GSTR-3B frequency | Monthly | Quarterly |
| Tax payment | With monthly GSTR-3B | Monthly via fixed sum/self-assessment (PMT-06), settled at quarter's GSTR-3B |
| Best for | High-volume businesses needing monthly ITC flow | Small businesses wanting fewer filings |
Why choose KanoonPe
- Transparent flat pricing - one all-inclusive number per return, no surprise add-ons.
- Filed-on-time or refund - every filing cycle ships with a written SLA.
- One accountable case owner - a single named manager tracks your filing calendar.
- Live status tracking - see filing status and acknowledgements in real time.
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