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File GST Returns: Documents,
Due Dates, Process & Expert Support

Stay compliant with expert assistance for your GST return filing.

File GSTR-1, GSTR-3B, GSTR-7, and GSTR-9 online smoothly.

Submit your monthly GST returns on time with ease.

Get professional help for all your GST filings and GSTR-9 submissions with Sperso Filings.

Right Plan For Your Business

Sperso Filings incorporation experts register over 1500 companies every month.

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Perfect for submitting your company application with expert assistance in 14 days.

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    What's Included
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  • SPICe+ form filing in 14 days*
  • Incorporation Certificate in 28 - 35 days
  • Company PAN+TAN
  • DIN for directors
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Includes fast application submission and trademark filing in 7 days.

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  • DSC in just 3 - 4 days
  • SPICe+ form filing in 7 days*
  • Incorporation Certificate in 14 - 21 days
  • Company PAN+TAN
  • DIN for directors
  • Digital welcome kit that includes a checklist of all post-incorporation compliances
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Complete registration & tax filing support

₹99

    What's Included
  • Expert assisted process
  • Your company name is filed in just 1 - 2 days*
  • DSC in just 3 - 4 days
  • SPICe+ form filing in 7 days*
  • Incorporation Certificate in 14 - 21 days
  • Company PAN+TAN
  • DIN for directors
  • Digital welcome kit that includes a checklist of all post-incorporation compliances
  • MSME registration
  • Expedited Trademark application filing
GST Return Filing in India

In India, all businesses registered under GST need to submit their returns regularly — whether monthly, quarterly, or annually — based on their turnover and business structure. While navigating GST compliance can be challenging, Sperso Filings makes the process smooth with expert guidance, timely alerts, and simplified digital tools. Missing due dates may lead to penalties and a loss of input tax credit, making accurate and on-time filing crucial for every business.

With Sperso Filings, you can file your GST returns online effortlessly and with confidence. Our platform guarantees 100% compliance by providing access to expert professionals who manage everything from start to finish. Get real-time updates, document assistance, and peace of mind while we handle your filing, allowing you to focus on growing your business.

Returns for Composition Taxpayers

• CMP-08: A quarterly statement for composition taxpayers to calculate and pay their tax dues.
• GSTR-4: An annual return that summarizes all quarterly CMP-08 filings.

Returns for Non-Residents and E-Commerce Operators

• GSTR-5: Submitted by non-resident taxpayers conducting business in India.
• GSTR-5A: For non-resident suppliers offering online services to unregistered persons in India.
• GSTR-8: Filed by e-commerce platforms for Tax Collected at Source (TCS) under GST.

Specialized Returns

• GSTR-6: Submitted by Input Service Distributors (ISD) for allocating ITC to their branches.
• GSTR-7: Filed by taxpayers deducting Tax Deducted at Source (TDS) under GST.
• GSTR-11: For taxpayers with a Unique Identification Number (UIN) to claim a GST refund.

Annual and Final Returns

• GSTR-9: An annual return for businesses with a turnover above ₹2 crores, requiring CA certification.
• GSTR-9C: A reconciliation statement for companies with turnover above ₹5 crores, certified by a CA.
• GSTR-10: The final return for taxpayers whose GST registration is canceled.

Other GST Forms

• ITC-04: A quarterly return detailing job work transactions.
Filing the appropriate GST return forms on time helps keep your compliance smooth, enable ITC claims, and maintain financial transparency. Sperso Filings guides you through every step to make sure your filing process is simple and accurate.

GST Filing Due Dates and Deadlines 2025

Filing GST returns on time is crucial to avoid penalties, interest, and other compliance problems. Staying compliant is a key requirement under GST regulations. Below is a simplified filing calendar, with the main due dates for both monthly and quarterly returns. Sperso Filings helps you keep track and submit everything without stress.

Key Monthly and Quarterly Filing Deadlines

Here are the main filing due dates you need to be aware of for both monthly and quarterly GST returns:
Businesses with a turnover above ₹5 crores need to submit GSTR-1 by the 11th of the following month. QRMP taxpayers (with turnover up to ₹5 crores) should file their GSTR-1 by the 13th of the subsequent quarter. An optional Invoice Furnishing Facility (IFF) is also available for QRMP taxpayers who wish to report invoices every month — this is due by the 13th of the following month.
For GSTR-3B, businesses with a turnover above ₹5 crores must submit their return by the 20th of the following month. QRMP taxpayers should file their GSTR-3B by the 22nd or 24th of the subsequent quarter, depending on their state of registration.
Composition taxpayers are expected to submit CMP-08 by the 18th of the following quarter.

Consequences of Missing Deadlines

Here’s what can happen if you miss your filing dates:
• Late Fee: ₹50 per day (₹20 for NIL returns), up to a maximum limit.
• Interest: 18% per annum on delayed payments.
• Blocked ITC: Failure to submit GSTR-1 may restrict your buyers from claiming input tax credit.
Staying up to date with your GST filing helps avoid penalties and keep compliance smooth.

Annual and Final Filing Due Dates

Businesses need to submit annual and final GST returns to report their transactions and settle any outstanding dues, especially if their registration is canceled. Below are the key filing dates for these returns.

GSTR-9 — Annual Return

GSTR-9 is the annual return that summarizes all transactions for the financial year. It’s due by 31st December of the following financial year and applies to businesses with a turnover above ₹2 crores.

GSTR-9C — Reconciliation Statement

GSTR-9C is a reconciliation statement, certified by a Chartered Accountant (CA). This filing is also due by 31st December of the following financial year and applies to businesses with a turnover exceeding ₹5 crores.

GSTR-10 — Final Return

GSTR-10 is the final return that must be submitted within 3 months from the cancellation or surrender of the GST registration. This applies to taxpayers whose registration is canceled or voluntarily surrendered.

Extensions and Updates

The government may extend due dates based on compliance needs.
Businesses should check official GST notifications for any filing deadline updates.
Filing annual returns on time helps keep compliance smooth and avoids penalties.

Recent Update

Here are the following recent updates:
• GSTR - 7 & 8: 10th of Every month
• GSTR -1 (Monthly): 11th of Every Month
• GSTR - 3B (Monthly): 20th of Every Month
• GSTR - 6: 13th of Every Month
• GSTR - 1 (QRMP): 13th of Every Month
• GSTR - 3B (QRMP): 22nd of Every Month

Step-by-Step GST Filing Process

Managing your GST returns can be complex, but with the right support, it’s much simpler. Our experts can guide you at every step — from registration to invoicing — helping you file your GST efficiently. Here’s how we can support you in meeting your GST obligations:

Step 1: Expert Consultation

Book a consultation with our GST experts to clear up any doubts or complete your registration if you haven’t done it yet.

Step 2: Prepare and Update Invoices

Submit your B2B, B2C invoices, and ITC details to start the return filing process.

Step 3: Return Computation and Submission

We’ll compute and file your GST returns online, providing an acknowledgement once it’s done.

Documents Needed to File GST Online

Here’s a list of documents you need for filing your GST returns online:
• Customer GSTIN: The customer’s GST Identification Number for invoicing.
• GST Invoices: Properly structured invoices that follow GST regulations.
• Place of Supply: Location of the buyer, used to determine applicable taxes (IGST vs CGST+SGST).
• B2B and B2C Invoices: Separate records for business and consumer transactions.
• Invoice Number: A unique number for each invoice, as per guidelines.
• Credit or Debit Notes: Adjustments made after the original invoice.
• HSN Summary of Sold Items: Summary of products or services based on their HSN codes.
• Breakup of IGST, CGST, SGST Amounts: Detailed amounts for each applicable tax.
• Applicable GST Return Forms: The forms you need to submit, such as GSTR-1 or GSTR-3B.

Common Mistakes and How to Prevent Them

Here are some frequent GST-related mistakes that businesses make, along with helpful tips to avoid them — ensuring smooth and compliant filing of your GST forms (like GSTR-1, GSTR-3B, and others).

One common error is entering the wrong GSTIN, which can result in mismatched returns and rejection of Input Tax Credit (ITC). Always make sure to verify the GSTIN details before submission and cross-check them against supplier invoices.

Another frequent issue involves mismatched Input Tax Credit (ITC) claims. Claiming ITC that doesn’t align with the supplier’s GSTR-1 can cause reconciliation problems. To avoid this, regularly reconcile your ITC with GSTR-2B and follow up with suppliers for accurate details.

Some businesses also fail to report all their invoices or enter them incorrectly, which can create further complications. Implementing a well-structured filing process and using GST-compliant accounting software can aid in accurate invoicing.

Late filing of GST returns is another major concern — missing filing deadlines results in penalties and additional interest payments. This can be avoided by setting up calendar alerts and employing automated filing tools to submit returns on time.

Lastly, applying the incorrect tax rate can lead to underpayment or overpayment of taxes. Always make sure you’re verifying the applicable rate using the official GST portal or by checking the relevant HSN/SAC code.

GST Filing Charges and Costs

The price for filing GST returns and making payments can vary depending on the filing method — whether you handle it yourself, collaborate with a professional, or use an online platform. This makes it crucial to understand the process and submit your filings accurately. Below is a brief breakdown of the costs involved in filing GST, helping businesses select the most cost-effective option for their needs.

Comparison of Goods and Services Tax Filing Costs

When filing your GST returns, there are different methods you can choose from — each with its own pricing, pros, and cons. Here’s a clear comparison to help you select the best option for your business:

Self-Filing (GST Portal)

• Cost Range: ₹0 (with only your time as a cost)
• Best For: Small businesses with some understanding of taxes
• Pros: Free of cost and complete control over filing
• Cons: May be complex for beginners; greater chance for mistakes

Professional CA/Tax Consultant

• Cost Range: ₹500–₹5,000 per return
• Best For: Medium to large businesses requiring expert guidance
• Pros: Expert assistance and greater accuracy
• Cons: Higher cost; dependency on a professional

Online GST Filing Platforms (e.g., ClearTax, Zoho Books)

• Cost Range: ₹250–₹2,000 per month
• Best For: Businesses of all sizes looking for a convenient, automated solution
• Pros: Automated process and reduced chance of error
• Cons: Requires a monthly subscription and ongoing payments

Cost-Effective GST Filing for Small Businesses

Consider these strategies to keep your GST filing costs down while staying compliant:

  • File returns quarterly under the QRMP scheme instead of every month.
  • Use cost-effective online platforms that automate tax computations.
  • Engage a professional’s help only for complex situations, like audits or annual filings.

Selecting the right filing method allows businesses to manage expenses while meeting compliance requirements.

Penalties for Late or Non-Filing of GST Returns

Late or non-filing of GST returns can lead to late fees, penalties, and interest charges. These penalties vary depending on the return type and taxpayer category.

Late Fees for GST Return Filing

Not filing your GST returns on time can lead to late fees, penalties, and additional interest charges. These penalties differ depending on the return type and taxpayer category.

For GSTR-3B and GSTR-1, normal taxpayers face a late fee of ₹50 per day (₹25 for CGST and ₹25 for SGST), up to a maximum of ₹5,000. Nil return filers pay a reduced late fee of ₹20 per day (₹10 for CGST and ₹10 for SGST), with a maximum of ₹500. All taxpayers filing GSTR-9 (annual return) incur a late fee of ₹200 per day (₹100 for CGST and ₹100 for SGST), capped at 0.5% of their turnover.

Penalty for Non-Filing of GST Returns

If you miss filing your GST returns, an interest of 18% per annum applies on the outstanding tax amount, calculated daily starting from the due date. Continuing to neglect filing may lead to a show cause notice and eventual cancellation of your GST registration.

Example of Late Fee Calculation

If a taxpayer files GSTR-3B 10 days after the deadline with dues payable, they may incur a late fee of ₹500 (₹50 per day for 10 days) along with 18% annual interest on the amount due. Filing on time helps avoid penalties and keep compliance smooth.

GST Refunds and Reconciliation

Businesses can apply for a GST refund when they pay excess tax, accumulate Input Tax Credit (ITC), or export without a tax liability. Here’s a step-by-step process for filing a GST refund:

  • Determine Eligibility — Refunds are available for excess payments, ITC on exports, inverted duty structures, or cancellations of registration.
  • Prepare Required Documents — Gather form GST RFD-01, relevant invoices, bank details, and transaction records.
  • Submit Refund Application — File online through the GST portal under the ‘Refunds’ section.
  • Processing & Verification — The department reviews your application and may ask for additional information.
  • Refund Approval & Payment — Approved refunds are processed within 60 days; delays may incur 6% interest.
Importance of GST Reconciliation

GST reconciliation helps keep your financial records accurate and compliant, avoiding ITC mismatches and penalties.

  • GSTR-1 vs GSTR-3B — Ensuring sales align with payments.
  • GSTR-2B vs Purchase Records — Confirming eligible ITC with supplier details.
  • Automated Tools — Using software can aid in reducing mistakes and simplifying reconciliation.

Consistent reconciliation helps avoid penalties, delayed ITC, and other compliance issues.

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File GST Returns Online with Experts — Why Sperso Filings?

Sperso Filings makes filing your GST returns simple, accurate, and stress-free — with expert support for businesses of all sizes.

  • Expert Assistance — Our team of GST experts helps keep your filing compliant and error-free.
  • Time-Saving Process — Automated systems cut down manual tasks, making filing faster and more convenient.
  • Affordable Pricing — Flexible pricing plans suit small businesses, startups, and growing enterprises.
  • Accurate ITC Claims — Proper reconciliation helps avoid ITC mismatches and penalties.
  • Timely Reminders — Stay compliant with automated alerts for filing due dates.
  • Comprehensive Support — We guide you through registration, payments, filing, and even refunds.

Choosing Sperso Filings for your GST filing guarantees smooth compliance, reduced penalties, and maximum financial benefits for your business.

FAQs on GST Return Filing

GST return filing involves submitting details of your business’s sales, purchases, ITC, and payments to the government.

A GST return is a document that summarizes your financial transactions under GST for a specified period.

The composition scheme is a simplified option for small businesses with annual turnover up to ₹1.5 crores, allowing them to pay a fixed percentage of their turnover instead of standard GST.

There are multiple returns under GST (like GSTR-1, GSTR-3B, GSTR-9), each with its own filing deadline and format.

Late filing attracts penalties, late fees, and interest, and may restrict your ability to claim input tax credit (ITC).

The cost varies depending on your filing method (self-filing, professional, or online platform) and business complexity.

Login to the portal, select your return form, fill in the details, submit, pay any due taxes, and save the acknowledgement.

No — you cannot revise a return after submission. However, you can make corrections in subsequent returns.

The QRMP scheme lets small taxpayers pay their dues and file GSTR-3B quarterly instead of every month, reducing compliance burdens.

Businesses with a turnover of up to ₹5 crores can opt for the QRMP scheme.

Yes — you can file your own GST returns with proper knowledge and tools, but it's often recommended to consult a professional for accuracy.

To apply for a GST refund, submit an application online with relevant documents. The department will process your claim after verifying the details.