GST Compliance Service · FY 2025-26

GST Return Filing Services —
Monthly Compliance, Done for You

GSTR-1, GSTR-3B, QRMP, annual GSTR-9/9C and composition returns filed on time by CA-led experts — with ITC matched against GSTR-2B and no ₹50/day late fees.

Updated for FY 2025-26 ICAI-qualified CAs GSTR-1 + 3B + Annual

Start GST Filing See due dates

11thGSTR-1 due

20thGSTR-3B due

₹50/dayLate fee

18%Interest p.a.

Quick Answer

A regular GST-registered business files GSTR-1 (outward supplies) by the 11th and GSTR-3B (summary + tax payment) by the 20th of the next month, plus an annual GSTR-9 if turnover exceeds ₹2 crore. Smaller businesses can opt for the QRMP scheme (quarterly GSTR-1 & 3B with monthly tax). Composition dealers file quarterly CMP-08 and annual GSTR-4. Late filing costs ₹50/day plus 18% interest on unpaid tax.

GSTR-1 11th

GSTR-3B 20th

Annual GSTR-9 > ₹2cr

Late fee ₹50/day

At a glance

Which GST Returns Must You File?

The returns that apply depend on your registration type — regular, QRMP, composition or a business winding up. TaxClue prepares and files all of them under one monthly compliance retainer.

Return	Who Files	Frequency	What It Covers
GSTR-1	Regular taxpayer	Monthly (11th) / QRMP	Outward supplies — B2B invoices, B2C, credit/debit notes, HSN summary
GSTR-3B	Regular taxpayer	Monthly (20th) / QRMP	Summary of liability + eligible ITC + tax payment
IFF	QRMP taxpayer	Monthly (13th, optional)	Push B2B invoices to buyers in months 1 & 2 of a quarter
CMP-08	Composition dealer	Quarterly (18th)	Self-assessed tax statement + challan
GSTR-4	Composition dealer	Annual (30 Jun)	Annual composition return
GSTR-9	Turnover > ₹2cr	Annual (31 Dec)	Consolidated annual return
GSTR-9C	Turnover > ₹5cr	Annual (31 Dec)	Reconciliation statement (self-certified)
GSTR-10	On cancellation	One-time	Final return within 3 months of cancellation

Registration is mandatory once aggregate turnover crosses ₹40 lakh (goods) or ₹20 lakh (services); ₹20L/₹10L in special-category states.

Never miss a deadline

GST Return Due Dates & Late Fees

Missing a due date triggers an automatic late fee and 18% interest under Section 50 on any unpaid tax. See the full GST return due dates and late-fee calculator.

Return	Due Date	Late Fee (with tax)	Nil Return	Interest
GSTR-1	11th of next month	₹50/day	₹20/day	—
GSTR-3B	20th of next month	₹50/day	₹20/day	18% p.a.
GSTR-3B (QRMP)	22nd / 24th (by state)	₹50/day	₹20/day	18% p.a.
CMP-08	18th after quarter	₹50/day	₹20/day	18% p.a.
GSTR-9 / 9C	31 December	₹200/day	₹200/day	—

Late fees are combined CGST + SGST and capped per return; GSTR-9 late fee is capped at 0.5% of turnover. Confirm current dates on the GST portal.

File GSTR-1Report all outward invoices

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Pay via 3BOffset ITC, pay net tax

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Reconcile 2BMatch ITC, flag mismatches

Behind on returns or facing late fees? Get your filings brought up to date.

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The core of GSTR-3B

ITC Matching & the GSTR-3B Liability

Your GSTR-3B tax payable is output tax minus eligible Input Tax Credit. ITC can only be claimed when the conditions in Section 16 are met — a valid invoice, the invoice appears in your auto-drafted GSTR-2B, goods/services are received, and (for the 180-day rule) the supplier is paid. See the full ITC rules.

GSTR-3B — net tax payable

Output GST on sales₹1,00,000

Eligible ITC (GSTR-2B)₹65,000

Net tax in cash₹35,000

If ITC is mismatched

ITC in books₹65,000

ITC in GSTR-2B₹52,000

Blocked / deferred₹13,000

Extra cash outflow₹13,000

GSTR-3B liability is now hard-locked

From the July 2025 tax period, the outward-liability figures in Table 3 of GSTR-3B are auto-populated from GSTR-1/IFF and are no longer editable. Any correction must be made through GSTR-1A before you file GSTR-3B — so getting GSTR-1 right the first time is now critical.

TaxClue Insight

ITC claimed beyond what appears in GSTR-2B is a top trigger for notices and reversals with interest. We match GSTR-2B against your purchase register every month and flag missing or ineligible credits — including Section 17(5) blocked credits — before you file, not after a notice arrives.

Section 16 conditions verified
GSTR-2B vs purchase register match
Section 17(5) blocked credits removed
180-day payment rule tracked
Output liability from GSTR-1 reconciled
Net tax challan (PMT-06) generated

Choose the right cadence

Regular vs QRMP vs Composition

How often you file — and how much compliance you carry — depends on turnover and scheme. Businesses up to ₹5 crore can opt into QRMP for quarterly returns with monthly tax; very small dealers may prefer the composition scheme.

QRMP

Quarterly returns, monthly tax

Turnover up to ₹5 crore
Quarterly GSTR-1 & GSTR-3B
Monthly tax via PMT-06 challan
Optional monthly IFF for B2B buyers
Full ITC available

Composition — flat rate, no ITC

Goods up to ₹1.5cr / services ₹50L
1% trader · 2% manufacturer · 5% restaurant · 6% service
Quarterly CMP-08 + annual GSTR-4
Cannot charge GST or claim ITC
Simplest compliance

Year-end

Annual Returns — GSTR-9 & GSTR-9C

For FY 2024-25, GSTR-9 is mandatory where aggregate turnover exceeds ₹2 crore, and a self-certified GSTR-9C reconciliation is additionally required above ₹5 crore. Both are due by 31 December. See our annual return guide.

Outsource filing if

You have multiple suppliers, imports or RCM entries
You cannot risk ITC mismatches or notices
You want on-time filing with zero late fees
You run more than one GSTIN

DIY may be fine if

You have very few invoices each month
You are on nil or composition returns
You are comfortable on the GST portal
You reconcile GSTR-2B yourself

E-invoicing kicks in at ₹5 crore

Businesses with aggregate turnover above ₹5 crore must generate e-invoices (IRN) for B2B supplies. From 22 September 2025, your invoicing must also reflect the GST 2.0 two-slab rates (5% / 18% with a 40% demerit slab). Wrong rates on the invoice flow straight into GSTR-1 and lock into GSTR-3B.

Government sourcesReturns & due dates: gst.gov.in · CBIC-GST: cbic-gst.gov.in · GSTR-3B hard-locking of Table 3: GSTN advisory (eff. Jul 2025 period) · GST 2.0 two-slab rates: 56th GST Council; notifications eff. 22 Sep 2025 · Interest 18% — Section 50; ITC — Sections 16 & 17(5), CGST Act 2017

Frequently Asked Questions

Returns & Frequency

Which GST returns does a regular business file?

A regular GST-registered business files GSTR-1 (outward supplies) by the 11th of the next month and GSTR-3B (summary return with tax payment) by the 20th. If turnover exceeds ₹2 crore it also files the annual GSTR-9 by 31 December, and above ₹5 crore a GSTR-9C reconciliation statement as well. Businesses up to ₹5 crore may instead opt for the QRMP scheme with quarterly GSTR-1 and GSTR-3B.

What are the due dates for GSTR-1 and GSTR-3B?

GSTR-1 is due by the 11th of the following month for monthly filers. GSTR-3B is due by the 20th of the following month. Under the QRMP scheme, quarterly GSTR-3B is due on the 22nd or 24th of the month after the quarter depending on your state, while tax for the first two months of the quarter is paid via a PMT-06 challan. Always confirm the current dates on gst.gov.in as they can change by notification.

What is the QRMP scheme?

QRMP (Quarterly Return, Monthly Payment) lets businesses with aggregate turnover up to ₹5 crore file GSTR-1 and GSTR-3B quarterly instead of monthly, while still paying tax every month through a PMT-06 challan. In months 1 and 2 of a quarter you can optionally use the Invoice Furnishing Facility (IFF) by the 13th to push B2B invoices so your buyers see the ITC in their GSTR-2B without waiting for the quarterly GSTR-1.

What returns do composition dealers file?

Composition dealers file a quarterly CMP-08 self-assessed tax statement by the 18th of the month after each quarter, plus an annual GSTR-4 by 30 June. They pay a flat rate on turnover — 1% for traders, 2% for manufacturers, 5% for restaurants and 6% for eligible services — cannot charge GST separately on the invoice, and cannot claim input tax credit.

What is GSTR-10 and who files it?

GSTR-10 is the final return, filed once when a GST registration is surrendered or cancelled. It must be filed within three months of the cancellation date or the cancellation order, whichever is later. It reconciles the closing stock and any tax payable on inputs or capital goods held on the cancellation date.

Cost & Service

How much does GST return filing cost?

The cost depends on your registration type and volume — composition dealers (CMP-08 + GSTR-4), QRMP businesses, and regular monthly filers (GSTR-1 + GSTR-3B) each have separate plans priced per GSTIN. TaxClue plans include ITC reconciliation against GSTR-2B, liability computation and on-time filing to avoid the ₹50/day late fee; annual GSTR-9 filing is available as an add-on. Contact TaxClue for a quote tailored to your turnover and number of invoices.

What does TaxClue's GST return filing service include?

TaxClue's monthly service covers preparation and filing of GSTR-1 with full invoice, B2C and HSN detail; GSTR-3B computation of output liability minus eligible ITC from GSTR-2B; ITC matching and mismatch flagging; challan generation for tax payment; and a monthly compliance status update. Higher plans add GSTR-2B versus books reconciliation and e-way-bill support, and annual GSTR-9/9C is included in the annual plan or offered as an add-on. All filings are handled by ICAI-qualified CAs.

Can I file GST returns myself without a CA?

Yes. Any GST-registered person can file GSTR-1 and GSTR-3B on the GST portal for free. But you must correctly report all B2B invoices, B2C sales, credit notes and HSN summaries in GSTR-1 and compute output tax minus eligible ITC in GSTR-3B. Errors cause mismatches with buyers' GSTR-2B, ITC reversals and notices. DIY is practical for simple businesses with few invoices; professional filing is safer for those with many suppliers, imports or reverse-charge transactions.

ITC & GSTR-3B

How is ITC claimed in GSTR-3B?

You claim eligible input tax credit in Table 4 of GSTR-3B and set it off against your output tax so you pay only the net in cash. To be eligible the credit must satisfy Section 16 — a valid tax invoice, receipt of the goods or services, the credit appearing in your auto-drafted GSTR-2B, and payment to the supplier within 180 days. Credits blocked under Section 17(5), such as on personal-use items, motor cars or employee benefits, must be excluded.

Why is my GSTR-3B liability now non-editable?

From the July 2025 tax period, the outward-liability figures in Table 3 of GSTR-3B are auto-populated from your GSTR-1, GSTR-1A or IFF and are hard-locked, meaning you can no longer edit them directly in GSTR-3B. If a figure is wrong, you must correct it through GSTR-1A before filing GSTR-3B. This makes accurate, timely GSTR-1 filing more important than ever.

What is the 180-day rule for ITC?

Under the second proviso to Section 16(2), if you claim ITC on a purchase but do not pay the supplier the invoice value plus tax within 180 days of the invoice date, you must reverse that credit and add it to your output liability, with interest. You can re-claim the credit once you actually make the payment. It is a common cause of ITC reversals for businesses that delay supplier payments.

Penalties

What is the penalty for missing a GST return deadline?

GSTR-1 and GSTR-3B attract a late fee of ₹50 per day (₹25 CGST + ₹25 SGST) for returns with tax liability and ₹20 per day for nil returns, subject to a per-return cap. In addition, any unpaid tax carries interest at 18% per annum from the due date until payment under Section 50. GSTR-9 late fee is ₹200 per day capped at 0.5% of turnover. Persistent non-filing can lead to registration cancellation and notices.

Is interest charged even if I file a nil return late?

A late nil return attracts only the reduced late fee of ₹20 per day — there is no interest because there is no unpaid tax. Interest at 18% per annum applies only to the tax amount that remains unpaid after the due date. So a late filer with output tax owes both the late fee and interest, while a late nil filer owes only the small late fee.

Annual & Registration

Who must file the annual return GSTR-9?

For FY 2024-25, GSTR-9 is mandatory for every regular taxpayer whose aggregate turnover exceeds ₹2 crore in the year; those at or below ₹2 crore are exempt but may file voluntarily. Where turnover exceeds ₹5 crore, a self-certified GSTR-9C reconciliation statement must be filed along with GSTR-9. Both are due by 31 December unless the CBIC extends the date.

What is the GST registration threshold?

Registration is mandatory once aggregate turnover crosses ₹40 lakh for a supplier of goods or ₹20 lakh for a supplier of services in most states; the limits are ₹20 lakh and ₹10 lakh respectively for special-category states. Registration is also compulsory regardless of turnover for inter-state supplies, e-commerce operators and certain reverse-charge cases. Voluntary registration is allowed below the threshold.

Did GST 2.0 change how returns are filed?

No. The GST 2.0 rationalisation effective 22 September 2025 restructured goods and services rates into a two-slab system (5% and 18%, with a 40% demerit slab) but did not change the return-filing framework. GSTR-1, GSTR-3B, QRMP and the annual returns work as before. The practical impact is that your invoices, GSTR-1 and hard-locked GSTR-3B must reflect the new rates correctly from that date.

Done-for-you

Related TaxClue Services

GST Return FilingMonthly GSTR-1 & GSTR-3B filed on time with ITC matched for you.Explore →GST RegistrationGet your GSTIN online and start filing correctly from day one.Explore →Composition FilingQuarterly CMP-08 & annual GSTR-4 for composition dealers.Explore →ITC ReconciliationGSTR-2B vs books matching to protect your input tax credit.Explore →

Next in this GST cluster

GSTR-1 Filing Guide GSTR-3B Filing Guide GST Return Due Dates GST Annual Return (GSTR-9)GST Late Fee & Interest Input Tax Credit Rules

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