GST Return Filing
Monthly, quarterly and annual GST return filing for regular, QRMP and composition taxpayers: GSTR-1, IFF, GSTR-3B, PMT-06, CMP-08, GSTR-4, GSTR-9 and GSTR-9C. Corpseed prepares and files the returns from your records.
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GST return filing: what you file and when
Every GST-registered business files returns on the GST portal. They report your sales, the input tax credit you claim and the tax you pay. Which returns you file depends on how you are registered: as a regular taxpayer filing monthly, as a regular taxpayer under the quarterly QRMP scheme, or under the composition scheme.
The returns are linked. The sales you report in GSTR-1 (or IFF) fill in your GSTR-3B, and GSTR-9 sums up the year. GSTR-3B has to be filed for every period even if you did no business in it.
This service covers your monthly, quarterly and annual returns. If you still need a GSTIN, see GST Registration first.
Corpseed prepares and files the returns from your records, using your GST portal login with your approval. The GST portal and your jurisdictional tax officer process them. Corpseed is not part of the Government.
Which returns you file and the due dates (as of November 2026)
| Return | Who files it | Due date |
|---|---|---|
| GSTR-1 (monthly) | Regular taxpayers filing monthly | 11th of the next month |
| GSTR-1 (quarterly) | Taxpayers in the QRMP scheme | 13th of the month after the quarter |
| IFF (optional) | QRMP taxpayers, for B2B invoices of the first two months of a quarter, up to Rs 50 lakh a month | From the 1st to the 13th of the next month |
| GSTR-1A (optional) | Taxpayers who need to add to or correct a filed GSTR-1 for the same period | After GSTR-1 and before that period's GSTR-3B |
| GSTR-3B (monthly) | Regular taxpayers filing monthly | 20th of the next month |
| GSTR-3B (quarterly) | QRMP taxpayers | 22nd or 24th of the month after the quarter, depending on your State (see below) |
| PMT-06 (tax payment) | QRMP taxpayers, for the first two months of each quarter | 25th of the next month |
| CMP-08 | Composition taxpayers (quarterly statement and tax payment) | 18th of the month after the quarter |
| GSTR-4 | Composition taxpayers (annual return) | 30 June after the end of the financial year (from FY 2024-25) |
| GSTR-9 | Regular taxpayers (annual return) | 31 December after the end of the financial year |
| GSTR-9C | Taxpayers whose aggregate turnover in the year exceeds Rs 5 crore (self-certified reconciliation statement) | With GSTR-9, by 31 December |
Source for GSTR-9C: rule 80(3) of the CGST Rules, as amended by Notification 30/2021-Central Tax, 30 July 2021.
Quarterly GSTR-3B: 22nd or 24th
- 22nd: principal place of business in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, and the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep.
- 24th: principal place of business in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, and the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi.
The list above is as worded in rule 61 of the CGST Rules. The Government can extend any due date by notification, so check the GST portal before each date.
Quarterly filing (QRMP) and composition taxpayers
QRMP: quarterly returns, monthly payment
- Who can opt in: taxpayers who file GSTR-1 and GSTR-3B, whose aggregate turnover is up to Rs 5 crore, and who have filed their last due GSTR-3B.
- When to opt in: on the portal, from the 1st day of the second month of the previous quarter to the last day of the first month of the quarter you want to switch. Once chosen, the option continues until you become ineligible or opt out.
- If turnover crosses Rs 5 crore in the current financial year, you must move to monthly returns from the next quarter.
- Monthly payment: for the first two months of each quarter you pay tax in PMT-06 by the 25th of the next month. You can either self-assess the tax or pay the system-calculated amount (35% of the net cash tax paid in your last quarterly GSTR-3B, or 100% of the net cash tax in your last monthly GSTR-3B). No payment is needed if the balance in your cash and credit ledgers already covers that month's tax.
- IFF lets you report B2B invoices in the first two months so your buyers get their credit. It is optional.
Source: Notification 84/2020-Central Tax, 10 Nov 2020.
Composition taxpayers
- CMP-08: a quarterly statement of the self-assessed tax, paid from the electronic cash ledger, by the 18th of the month after the quarter.
- GSTR-4: the annual return, by 30 June after the financial year (this date applies from FY 2024-25 onwards).
Late fee and interest, as the law and notifications state them
Late fee (section 47 of the CGST Act)
The Act sets a late fee of Rs 100 a day for GSTR-1, GSTR-3B and other periodic returns, up to Rs 5,000. These are the amounts under the CGST Act. The Government has reduced them by notification:
- GSTR-3B per day: Rs 50 a day (Rs 25 CGST + Rs 25 SGST), or Rs 20 a day (Rs 10 + Rs 10) when the tax payable for the month is nil. This has applied from October 2017 (CBIC Circular 26/26/2017-GST).
- Maximum late fee for GSTR-3B and GSTR-1, from the June 2021 period (CGST part, Notifications 19/2021-CT and 20/2021-CT):
| Taxpayer | Maximum CGST late fee per return |
|---|---|
| Nil tax payable (GSTR-3B) or nil outward supplies (GSTR-1) | Rs 250 |
| Aggregate turnover up to Rs 1.5 crore in the previous year | Rs 1,000 |
| Aggregate turnover above Rs 1.5 crore and up to Rs 5 crore | Rs 2,500 |
| Aggregate turnover above Rs 5 crore | Rs 5,000 (the limit in section 47) |
Source: Notification 19/2021-Central Tax (GSTR-3B) and Notification 20/2021-Central Tax (GSTR-1), both dated 1 June 2021, which cap the CGST late fee by aggregate turnover in the previous financial year; above Rs 5 crore, the section 47 maximum applies.
- GSTR-4 (FY 2021-22 onwards): CGST late fee capped at Rs 250 if the tax payable is nil, otherwise Rs 1,000 (Notification 21/2021-CT).
- GSTR-9: Rs 100 a day under the CGST Act, up to 0.25% of your turnover in the State or UT (section 47(2)), as reduced by any notification in force. The portal works out the late fee when you compute liabilities. The late fee also keeps running until GSTR-9C is filed, where it applies (Circular 246/03/2025-GST).
- No late fee applies to IFF, or to a late PMT-06 payment in the first two months of a QRMP quarter.
Interest (section 50 of the CGST Act)
- Tax paid after the due date attracts interest at the rate the Government notifies. Section 50(1) caps it at 18% a year.
- When a return is filed late, interest is charged only on the part of the tax paid through the electronic cash ledger. This relief does not apply if the return is filed after proceedings under section 73, 74 or 74A have started for that period.
- From the January 2026 period, the portal calculates this interest in Table 5.1 of the next GSTR-3B. You cannot reduce that figure, but you must increase it if your own working shows more. The formula is (net tax liability minus the lowest cash-ledger balance between the due date and the date of payment) x days of delay / 365 x the applicable rate.
Other consequences of not filing
- You cannot file a return while an earlier one is pending, and you cannot file GSTR-1 for a period until GSTR-3B for the earlier period is filed.
- The portal sends a return-defaulter notice (GSTR-3A) when a return is missed.
- After three years from the due date, the return can no longer be filed at all (see 'What's new').
Changes in 2025 and 2026
1. Returns barred after three years
Sections 37(5), 39(11) and 44(2) of the CGST Act, in force from 1 October 2023 (Notification 28/2023-CT), stop a return from being filed once three years have passed from its due date. This covers GSTR-1, GSTR-1A, GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8 and GSTR-9/9C. GSTN's advisory of 29 October 2025 says the portal applies the bar from the November 2025 tax period. For example, from 1 December 2025 the portal barred GSTR-1 and GSTR-3B for October 2022 and GSTR-9/9C for FY 2020-21. The Government can allow late filing for a class of taxpayers by notification.
2. GSTR-3B liability locked
From the July 2025 tax period, the tax liability that GSTR-3B auto-fills from GSTR-1, GSTR-1A or IFF cannot be edited in GSTR-3B. Corrections go through GSTR-1A for the same period, before GSTR-3B is filed. From the November 2025 tax period, Table 3.2 (inter-State supplies to unregistered persons, composition taxpayers and UIN holders) is also locked.
3. Interest and liability breakup filled in by the portal
From the January 2026 period, the portal calculates the interest in Table 5.1 and fills in the 'tax liability breakup' for supplies of earlier periods. From the February 2026 period, you confirm that breakup before filing.
4. Annual return for FY 2025-26
GSTR-9 and GSTR-9C for FY 2025-26 were enabled on the portal from 8 October 2026. The GSTR-9 option opens only after all GSTR-1 and GSTR-3B returns for the year are filed. The due date under rule 80 is 31 December 2026, unless extended.
5. Proposed: GST Council recommendations of 8 October 2026
The 57th GST Council meeting recommended the following. They apply only once the Government notifies them:
- waiving the late fee on a delayed section 39(1) return for taxpayers with annual turnover up to Rs 5 crore in the previous year, if the return is filed by the end of the month in which it was due;
- a new way to correct liability and input tax credit in returns, proposed to start from the April 2027 return;
- in-principle approval of an optional Annual Return Quarterly Payment (ARQP) scheme for taxpayers with turnover up to Rs 5 crore who supply only to unregistered buyers.
Source: PIB release 'Recommendations of the 57th Meeting of the GST Council', 8 October 2026.
What we need from you
GST returns are built from your own records. Each period we ask for:
- sales invoices, credit notes and debit notes issued (and e-invoice details, if you issue e-invoices);
- purchase invoices and expense bills on which you claim input tax credit;
- details of advances received, reverse-charge purchases and imports, if any;
- your decisions on supplier invoices shown in the Invoice Management System (IMS) on the portal;
- access to the GST portal as you authorise, and the OTP (EVC) or digital signature of the authorised signatory to file.
For the annual return we also need your books of account for the year and, where GSTR-9C applies, the audited or final financial statements.
How Corpseed files your returns
- Set-up: we confirm your registration type, filing frequency (monthly or QRMP) and due dates.
- Each period: we collect your sales and purchase data and match purchases with GSTR-2B and IMS.
- Outward supplies: we prepare GSTR-1 (or IFF), share it with you for approval, and file it.
- Tax return: we check the GSTR-3B figures the portal fills in. If a sale was reported wrongly, we correct it through GSTR-1A before filing GSTR-3B. We work out the tax, interest and late fee, if any, and the amount to pay in cash.
- Payment and filing: you pay the challan, and the return is filed with your EVC or DSC. We send you the filed copy.
- Year end: after all monthly or quarterly returns are filed, we reconcile the year with your books and file GSTR-9, and GSTR-9C where it applies.
Why Corpseed
Corpseed prepares each return from your records, checks it against what the portal shows, and files it only after you approve it. We track the due dates for your registration type and tell you what each return needs. The GST portal and tax officers process the returns; Corpseed is a private advisory firm.
Connect With Corpseed
Connect with the Corpseed team to discuss your requirements at IVR: 7558640644 or hello@corpseed.com. It takes 20–25 minutes to discuss the requirement.
Dedicated Manager
Once you discuss the requirement, we will align a dedicated Account Manager to understand your business needs and assist throughout the process.
Real Time Update
Track the progress of your application and always know what’s in progress and what’s done.
Job Completed
Once the job is completed, you will receive registrations & certifications directly to your email ID and at your doorstep.
Frequently Asked Questions
Quick answers to common questions about this service.
What is the due date for GSTR-3B?
For monthly filers, the 20th of the next month. For QRMP (quarterly) filers, the 22nd or 24th of the month after the quarter, depending on the State of your principal place of business. The Government can extend these dates by notification.
Can a small business file GST returns quarterly?
Yes, under the QRMP scheme, if your aggregate turnover is up to Rs 5 crore and your last GSTR-3B is filed. You file GSTR-1 and GSTR-3B every quarter. For the first two months of each quarter you pay the tax in PMT-06 by the 25th of the next month. (Source: Notification 84/2020-Central Tax, 10 Nov 2020)
Do I have to file returns if I had no sales?
Yes. GSTR-3B must be filed for every period, even if there was no business. If there is nothing to report, you can file a nil return.
What happens if I file a return late?
You pay a late fee under section 47 and interest under section 50 on tax paid late. For GSTR-3B the late fee is Rs 50 a day (Rs 20 for a nil return), CGST and SGST together. Notifications cap the CGST part of the late fee per return, depending on your turnover. You also cannot file later returns until the pending one is filed.
Can I still file a return for 2021 or 2022?
Only if three years have not passed since its due date. From 1 October 2023 the CGST Act bars filing after three years, and the GST portal applies this bar. For example, GSTR-3B for October 2022 was barred from 1 December 2025.
Can I change the tax amount that GSTR-3B fills in automatically?
No. From the July 2025 tax period the auto-filled liability in GSTR-3B cannot be edited. To correct it, file GSTR-1A for the same period before filing GSTR-3B.
Who has to file GSTR-9C?
A registered person whose aggregate turnover in the financial year exceeds Rs 5 crore. GSTR-9C is a self-certified reconciliation statement filed with GSTR-9 by 31 December after the year ends. (Source: rule 80(3) of the CGST Rules, as amended by Notification 30/2021-Central Tax, 30 July 2021)
Is GSTR-9 compulsory for small businesses?
GSTR-9 is mandatory for normal taxpayers. However, the Government can exempt a class of taxpayers by notification. For example, Notification 10/2022-CT exempted taxpayers with aggregate turnover up to Rs 2 crore for FY 2021-22. Whether an exemption applies depends on the notification for the year you are filing.
Which returns does a composition taxpayer file?
CMP-08 every quarter, by the 18th of the month after the quarter, and GSTR-4 every year, by 30 June after the financial year (from FY 2024-25).
Has the late fee been waived for small taxpayers?
Not yet. On 8 October 2026 the GST Council recommended waiving the late fee for taxpayers with turnover up to Rs 5 crore who file a delayed return by the end of the month in which it was due. It takes effect only when the Government notifies it. (Source: PIB release 'Recommendations of the 57th Meeting of the GST Council', 8 October 2026)
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