GST return filing is the process of submitting your tax details to the GST portal (gst.gov.in) every month or quarter. Every registered business in India must file GST returns on time to avoid penalties and maintain compliance. This guide covers all GST return types, due dates for 2026, step-by-step filing process, and late fees.
Types of GST Returns in India 2026
Under GST 2.0 (effective September 2025), businesses must file the following GST returns based on their registration type:
| GST Return | What It Covers | Who Must File | Frequency |
|---|---|---|---|
| GSTR-1 | Outward supplies (sales) | All regular taxpayers | Monthly / Quarterly |
| GSTR-3B | Summary return + tax payment | All regular taxpayers | Monthly |
| GSTR-9 | Annual return | Taxpayers with turnover > ₹2 Cr | Yearly |
| GSTR-4 | Composition scheme return | Composition taxpayers | Quarterly |
| GSTR-5 | Non-resident taxable person | NRIs doing business in India | Monthly |
| GSTR-6 | Input Service Distributor | ISD registered | Monthly |
| GSTR-7 | TDS return | TDS deductors | Monthly |
| GSTR-8 | E-commerce TCS return | E-commerce operators | Monthly |
| GSTR-10 | Final return (cancellation) | Cancelled GST registration | One-time |
| GSTR-11 | Persons with UIN | UN, embassies, etc. | Monthly |
GST Return Due Dates 2026 (Monthly & Quarterly)
Here are the GST return filing due dates for FY 2026-27. Missing the GST return deadline attracts a late fee of ₹50/day (₹20 for nil returns).
| Month / Quarter | GSTR-1 Due Date | GSTR-3B Due Date | GSTR-4 Due Date |
|---|---|---|---|
| April 2026 | 11 May 2026 | 20 May 2026 | 30 May 2026 |
| May 2026 | 11 June 2026 | 20 June 2026 | — |
| June 2026 | 11 July 2026 | 20 July 2026 | 30 July 2026 |
| July 2026 | 11 Aug 2026 | 20 Aug 2026 | — |
| August 2026 | 11 Sep 2026 | 20 Sep 2026 | 30 Sep 2026 |
| September 2026 | 11 Oct 2026 | 20 Oct 2026 | — |
| October 2026 | 11 Nov 2026 | 20 Nov 2026 | 30 Nov 2026 |
| November 2026 | 11 Dec 2026 | 20 Dec 2026 | — |
| December 2026 | 11 Jan 2027 | 20 Jan 2027 | 30 Jan 2027 |
| January 2027 | 11 Feb 2027 | 20 Feb 2027 | — |
| February 2027 | 11 Mar 2027 | 20 Mar 2027 | 30 Mar 2027 |
| March 2027 | 11 Apr 2027 | 20 Apr 2027 | — |
How to File GST Return Online — Step by Step
Follow these steps to file your GST return on the GST portal (gst.gov.in):
Go to gst.gov.in and login with your username and password. If you need help, see our GST Portal Login Guide.
Go to Services → Returns → Returns Dashboard. Select the financial year and filing period.
Enter all outward supply invoices — B2B, B2C, credit/debit notes, exports. Verify auto-populated data from e-invoices.
Review auto-populated data from GSTR-1. Claim Input Tax Credit (ITC). Pay tax liability via cash ledger or online challan.
Submit the return and verify using DSC (Digital Signature Certificate) or EVC (Electronic Verification Code via OTP).
GSTR-1 — Outward Supplies Return
GSTR-1 is the most important GST return. It captures all your sales (outward supplies) for the month. Every invoice, credit note, and debit note must be reported.
For detailed step-by-step instructions, see our GSTR-1 Filing Guide.
GSTR-3B — Summary Return & Tax Payment
GSTR-3B is a self-declared summary return where you report total tax liability and pay the balance. ITC is claimed here. See our GSTR-3B Filing Guide.
GST Return Late Fees & Penalties 2026
| Return Type | Late Fee (per day) | Maximum Penalty |
|---|---|---|
| GSTR-1 / GSTR-3B (Normal) | ₹50/day (₹25 CGST + ₹25 SGST) | ₹5,000 |
| GSTR-1 / GSTR-3B (Nil return) | ₹20/day (₹10 CGST + ₹10 SGST) | ₹2,000 |
| GSTR-9 (Annual Return) | ₹200/day (₹100 CGST + ₹100 SGST) | 0.5% of turnover |
| GSTR-4 (Composition) | ₹50/day | ₹2,000 |
GST Late Fee Calculator
Use our free GST Late Fee Calculator to calculate your exact penalty based on days of delay and return type.
Frequently Asked Questions
The due date for GSTR-1 is 11th of the following month, and for GSTR-3B it is 20th. Quarterly filers under QRMP scheme have different dates.
Yes, you can file a belated GST return but you must pay the applicable late fee (₹50/day) and interest (18% p.a.) on the outstanding tax.
Login to GST portal → Returns Dashboard → Select period → File nil GSTR-3B with zero values → Submit and verify. Late fee is only ₹20/day for nil returns.
Non-filing leads to late fees, interest, potential GST registration suspension, and inability to claim ITC. Your buyers also cannot claim ITC on your invoices.
Login to GST portal → Services → Returns → Track Return Status. Or use GST Number Search to verify any GSTIN's filing status.
Need Help with GST Return Filing?
Parul Singh — GST Practitioner & Tax Consultant, 15+ years, 1,500+ businesses served
WhatsApp: +91-9540104776