GST Return Filing Online, On Time
Monthly, quarterly and annual GST returns filed by a dedicated expert, with your input tax credit matched every month. We prepare GSTR-1 from your sales, act on purchase invoices in the Invoice Management System, reconcile with GSTR-2B, compute tax and file GSTR-3B before the due date, so you never pay late fees or lose credit.
- GSTR-1 & GSTR-3B before due dates
- ITC matched with GSTR-2B & IMS
- Ready for 2025–26 rule changes
- Annual GSTR-9 & 9C too
What is GST return filing?
A GST return is a statement every GST-registered business files on the GST portal, reporting its sales, purchases, tax collected and input tax credit claimed, and paying the net tax. Most businesses file GSTR-1 (sales) and GSTR-3B (summary and payment) every month or quarter, and GSTR-9 once a year.
Returns are due even when there are no sales; a nil return is still required. Filing late attracts a late fee for every day of delay and 18% interest on tax paid late, and repeated non-filing can lead to suspension or cancellation of your GSTIN and blocking of e-way bills.
GST returns have also become stricter. Since 2025, the tax liability in GSTR-3B is locked to what you report in GSTR-1, input tax credit depends on what your suppliers report and what you accept in the Invoice Management System (IMS), and returns can't be filed at all once three years have passed from the due date. Getting GSTR-1 right is now the most important step.
GST returns and their due dates
Businesses with aggregate turnover up to ₹5 crore can choose the Quarterly Return Monthly Payment (QRMP) scheme. Due dates can be extended by notification.
| Return | What it covers | Who files | Due date |
|---|---|---|---|
| GSTR-1 | Sales (outward supplies), invoice-wise for B2B | Regular taxpayers | 11th of next month; 13th after the quarter under QRMP |
| IFF | Optional B2B invoices for months 1 and 2 of a quarter | QRMP taxpayers | 13th of next month |
| GSTR-1A | Amendments to GSTR-1 of the same period, before GSTR-3B | Regular taxpayers (optional) | Before filing GSTR-3B |
| GSTR-3B | Summary of sales, ITC and tax payment | Regular taxpayers | 20th of next month; 22nd or 24th after the quarter under QRMP, by State |
| PMT-06 | Tax payment for months 1 and 2 of a quarter | QRMP taxpayers | 25th of next month |
| CMP-08 | Statement and payment of composition tax | Composition taxpayers | 18th after the quarter |
| GSTR-4 | Annual return for composition taxpayers | Composition taxpayers | 30 April after the financial year |
| GSTR-9 | Annual return | Regular taxpayers (optional up to ₹2 crore turnover) | 31 December after the financial year |
| GSTR-9C | Self-certified reconciliation statement | Turnover above ₹5 crore | With GSTR-9 |
| GSTR-7 / GSTR-8 | TDS deducted / TCS collected by e-commerce operators | Deductors and e-commerce operators | 10th of next month |
| GSTR-10 | Final return after cancellation | Cancelled registrations | Within 3 months of cancellation |
GST return changes in 2025–26 you should know
Recent changes have made mistakes harder to fix later. These are the ones that matter most for small businesses.
GSTR-3B liability locked
From the July 2025 tax period, the tax liability auto-filled in GSTR-3B from GSTR-1 can't be edited. Corrections must go through GSTR-1A before filing GSTR-3B.
3-year time bar
Returns can no longer be filed after three years from their due date. Old pending returns must be cleared before they become impossible to file.
Invoice Management System
You can accept, reject or keep pending each purchase invoice reported by suppliers. These actions shape your GSTR-2B and the credit you can claim.
Detailed HSN reporting
GSTR-1 now needs HSN-wise summaries selected from a list, with B2B and B2C supplies shown separately.
30-day e-invoice limit
Businesses with turnover of ₹10 crore or more must report e-invoices on the portal within 30 days of the invoice date.
New GST rates
Since 22 September 2025, most items are taxed at 5% or 18%, with 40% for a few. Billing software and HSN rates must match.
GST return filing plans
Fixed fees with a dedicated expert. There is no government fee for filing returns; GST, late fees and interest are paid to the government.
Monthly Filing
GSTR-1 and GSTR-3B every month or quarter, done for you.
₹999₹1,499+ GST · per month
- GSTR-1 (or IFF) and GSTR-3B filing
- Up to 50 invoices a month
- IMS actions and GSTR-2B reconciliation
- Tax computation and challan
- Due-date reminders on WhatsApp
- GSTR-9 annual return
- Pending past returns
Yearly Plan
A full year of returns with a dedicated expert, at two months off.
₹9,999₹14,999+ GST · per year (12 months)
- 12 months of GSTR-1 and GSTR-3B (or QRMP)
- Up to 100 invoices a month
- Monthly IMS and GSTR-2B reconciliation
- GSTR-1A corrections before GSTR-3B
- Supplier follow-up for missing invoices
- Year-end credit review before 30 November
- Dedicated expert on WhatsApp
Annual Return
GSTR-9, and GSTR-9C where needed, for the financial year.
₹4,999₹7,999+ GST · per GSTIN, from
- Review of the year's returns and books
- Reconciliation of sales, tax and credit
- GSTR-9 preparation and filing
- GSTR-9C for turnover above ₹5 crore (quoted)
- List of corrections and differences to pay
GST at 18% applies to the professional fee. Monthly plans include up to the number of invoices shown; higher volumes, multiple GSTINs and pending past returns are quoted separately.
GST late fee and interest calculator
See what a late return costs. Late fee is per return, split equally between CGST and SGST; interest is 18% a year on tax paid late in cash.
Estimated cost of filing late
₹0 late fee + interest
Indicative, based on Section 47 and 50 of the CGST Act and the late fee notifications in force for FY 2025-26 onwards. IGST has no late fee. Interest is on the net tax paid in cash, from the day after the due date.
Input tax credit rules to get right every month
Most GST notices today are about input tax credit. These are the conditions we check before claiming it.
- 1Invoice in GSTR-2BCredit can be claimed only if the supplier has reported the invoice and it appears in your GSTR-2B, after your IMS actions.
- 2Goods or services receivedYou must have actually received the goods or services, with a valid tax invoice or debit note.
- 3Supplier has paid the taxCredit can be reversed if the supplier doesn't pay the tax or file returns. Choose compliant suppliers.
- 4Pay suppliers within 180 daysIf you don't pay the supplier within 180 days of the invoice, the credit must be reversed with interest until you pay.
- 5Claim within the time limitCredit for a financial year must be claimed by 30 November of the next year, or the date of the annual return if earlier.
- 6Blocked creditsNo credit on items such as food and beverages, most motor vehicles, personal use, gifts and certain construction costs.
What we need from you each month
Share these by the 5th of every month on WhatsApp, email or from your billing software. We do the rest.
Sales
- Sales invoices or sales register (Excel or billing software export)
- Credit and debit notes issued
- Export invoices and shipping bills, if any
- Advances received and e-way bills generated
Purchases & expenses
- Purchase invoices and expense bills with GST
- Import documents (bill of entry), if any
- Details of payments made to suppliers
- Rent, professional fees and other reverse charge expenses
Access
- GST portal login, or OTP access when we file
- Bank statement for tax payments (optional)
- Any notices or emails received from the GST department
How we file your GST returns every month
A fixed monthly routine, so filings are accurate and never late.
Collect dataBy the 5th
We collect sales and purchase data and remind you of anything missing.
Prepare & file GSTR-1By the 11th
We prepare invoice-wise and HSN-wise details, check them against e-invoices and e-way bills, share a summary and file GSTR-1 (or IFF).
IMS & GSTR-2B reconciliationBy the 14th–16th
We match supplier invoices with your purchase books, take Accept, Reject or Pending actions in IMS, and follow up missing invoices with suppliers.
Compute taxBy the 17th
We compute tax payable after eligible credit, share the challan amount and correct any GSTR-1 errors through GSTR-1A.
Pay & file GSTR-3BBy the 20th
You pay the challan; we file GSTR-3B and share the filed return and a one-page summary.
Year-endBy 30 Nov & 31 Dec
We review credits before the 30 November cut-off, then prepare GSTR-9 and GSTR-9C where needed.
Monthly GST compliance calendar
For a regular monthly filer. QRMP and composition taxpayers follow the quarterly dates in the table above.
- 10thGSTR-7 / GSTR-8For TDS deductors and e-commerce operators collecting TCS.
- 11thGSTR-1Sales of the previous month. Your customers' credit depends on it.
- 13thIFF (QRMP)Optional B2B invoices for the first two months of a quarter.
- 14thGSTR-2B readyAuto-drafted statement of eligible credit, after IMS actions.
- 20thGSTR-3B & paymentSummary return and tax payment for the previous month.
- 25thPMT-06 (QRMP)Tax payment for the first two months of a quarter.
- 30 NovLast date for credit & correctionsLast date to claim credit and correct errors for the previous financial year.
- 31 DecGSTR-9 & 9CAnnual return and reconciliation for the previous financial year.
More than filing: Start, Build and Grow with one team
Accurate returns are the base. We also handle your books, notices and growth.
Stay compliant
GST returns, accounting, TDS, income tax and ROC filings handled by one team, at fixed prices.
Accounting plansGet your business online
Professional website, .in domain, business email and Google Business Profile, so customers can find and trust you.
Website plansReach more customers
WhatsApp Business API, bulk SMS, cloud telephony, SEO and ads to grow sales.
WhatsApp APIGST return filing: frequently asked questions
What is GST return filing?+
It is filing statements of your sales, purchases, tax and input tax credit on the GST portal for each tax period, and paying the net tax. Most regular taxpayers file GSTR-1 and GSTR-3B monthly or quarterly, and GSTR-9 every year.
What is the difference between GSTR-1 and GSTR-3B?+
GSTR-1 reports your sales invoice by invoice for business customers, and it's what your customers' credit depends on. GSTR-3B is a summary of sales, eligible input tax credit and tax payable, through which you pay the tax. Since 2025, the tax liability in GSTR-3B is locked to what you report in GSTR-1.
What are the GST return due dates?+
For monthly filers, GSTR-1 is due by the 11th and GSTR-3B by the 20th of the next month. Under QRMP, GSTR-1 is due by the 13th and GSTR-3B by the 22nd or 24th after the quarter, depending on your State, with tax paid monthly through PMT-06 by the 25th.
Who can opt for the QRMP scheme?+
Taxpayers with aggregate turnover up to ₹5 crore in the previous year can file GSTR-1 and GSTR-3B quarterly while paying tax monthly. It reduces the number of returns, though B2B customers may prefer you to upload invoices monthly through IFF.
Do I need to file GST returns if there were no sales?+
Yes. Nil returns are required for every period you are registered, even with no business. Nil GSTR-1 and GSTR-3B can also be filed by SMS. Late nil returns attract a late fee of ₹20 a day, up to ₹500 per return.
What is the late fee for filing GSTR-3B or GSTR-1 late?+
₹50 a day (₹25 CGST and ₹25 SGST), or ₹20 a day for nil returns, capped per return at ₹500 for nil returns, ₹2,000 for turnover up to ₹1.5 crore, ₹5,000 for ₹1.5 to 5 crore and ₹10,000 above ₹5 crore. Use the calculator on this page for your case.
How is interest on late GST payment calculated?+
18% a year on the tax paid late in cash, from the day after the due date until payment. Interest isn't charged on the part paid through input tax credit, except where credit was wrongly availed and used.
What is the late fee for GSTR-9?+
From FY 2022-23, ₹50 a day for turnover up to ₹5 crore and ₹100 a day for ₹5 to 20 crore, both capped at 0.04% of turnover in the State, and ₹200 a day above ₹20 crore, capped at 0.5%.
Is GSTR-9 mandatory?+
It is optional for taxpayers with aggregate turnover up to ₹2 crore, and mandatory above that, by 31 December after the financial year. Taxpayers above ₹5 crore also file the self-certified reconciliation GSTR-9C.
What is the 3-year time limit for GST returns?+
From July 2025, the GST portal doesn't allow a return to be filed after three years from its due date. Pending old returns should be filed before they become time-barred, as non-filing can lead to cancellation and tax demands.
What is GSTR-3B hard-locking?+
From the July 2025 tax period, the tax liability auto-filled in GSTR-3B from GSTR-1, IFF and GSTR-1A can't be edited in GSTR-3B. Any correction must be made in GSTR-1A before filing GSTR-3B, or in a later GSTR-1.
What is the Invoice Management System (IMS)?+
IMS lets you accept, reject or keep pending each invoice your suppliers report. Your GSTR-2B and the credit you can claim are based on these actions, so reviewing IMS every month helps you avoid claiming wrong credit or missing valid credit.
Can I revise a GST return after filing?+
No. GST returns can't be revised once filed. Mistakes are corrected through GSTR-1A before GSTR-3B, or through amendments and adjustments in later returns, up to 30 November after the financial year.
What happens if I don't file GST returns?+
Late fees and interest keep adding up, you can't generate e-way bills after two missed returns, your customers lose credit, and the department can suspend or cancel your registration and raise a best-judgement tax demand.
Why is my input tax credit lower than my purchase bills?+
Usually because suppliers haven't reported invoices in their GSTR-1, invoices are pending or rejected in IMS, credits are blocked, or invoices are unpaid beyond 180 days. Our monthly reconciliation identifies these and follows up with suppliers.
Do composition taxpayers file GSTR-1 and GSTR-3B?+
No. Composition taxpayers file CMP-08 every quarter by the 18th to pay tax, and GSTR-4 once a year by 30 April. They can't claim input tax credit or collect GST from customers.
Can I file GST returns myself?+
Yes, on the GST portal. But matching credits in IMS and GSTR-2B, getting HSN summaries right and avoiding locked-in errors takes time and care. A dedicated expert reduces the risk of notices and lost credit.
How much does GST return filing cost with IBACT?+
Monthly GSTR-1 and GSTR-3B filing starts at ₹999 a month + GST, a yearly plan is ₹9,999 + GST, and GSTR-9 annual returns start at ₹4,999 + GST. Pending past returns and high invoice volumes are quoted separately.
Never miss a GST due date again
Hand your returns to a dedicated expert today. Get your filing plan and price on WhatsApp in minutes.
Disclaimer: IBACT Digital (IBACT Innovations Pvt Ltd) is a private consultancy, not a government body. Due dates, late fees and interest are as per GST laws and notifications as of October 2026 and may be changed or extended by the government. Information on this page is for general guidance.