How can I file my GST return online in 2025?

You can file GST returns online through the official GST portal (https://www.gst.gov.in) or via GST-compliant accounting software by uploading invoices, completing the relevant return forms, and paying taxes through the portal’s payment gateway.

GST return filing date

What is a GST Return? Who Should File It, Due Dates, and How to File GST Returns Online in 2026

Q: What are the penalties for late filing of GST returns in 2025?

Late filing of GST returns can attract a penalty of ₹50 per day (₹25 CGST + ₹25 SGST), and for nil returns, it's ₹20 per day. Interest at 18% per annum is also charged on the outstanding tax amount.

GST return filing due dates for 2024 are out. GSTR is a format where a taxpayer registered under the Goods and Services Tax (GST) law has to file for each registration separately. Read below to learn about the due dates & how and when to file GSTR in 2024.

Zainab

01 Jun 2025 • 6 min read

What is GST Return?

GST Return is a format or a document where all the registered individuals, traders, organisations have to fill in the details of their purchases & Sales. Such details are submitted by GST return filing which is then used by tax authorities to calculate net liability (money that you owe to the government).

Who should file a GST Return?

Any regular business having more than Rs 5 crores has to file total 26 returns in a year - 2 monthly Returns and 1 annual return

The number of GST online filings is 9 in a year. Also, there are separate returns to be filled by special cases whose number of GSTR filings is 5 in a year.

What are different types of GST Returns & its due dates?

Return	Details	Due Date
GSTR 1	Details of outward supplies of taxable goods or services or both	Monthly
GSTR 2	Details of inward supplies of taxable goods or services or both	Monthly
GSTR 3	Finalization of details of outward supplies and tax payment details	Monthly
GSTR 4	Composition Scheme Opted	Quarterly
GSTR 5	Non‑resident taxable persons	Monthly
GSTR 6	Input Service Distributor	Monthly
GSTR 7	TDS Deductor	Monthly
GSTR 8	Electronic commerce operator	Monthly
GSTR 9	Return to be filed annually	Annually
GSTR 9A	Opted for Composition scheme	Annually

Due Dates to File GST Returns in 2026

GSTR-1 – (Turnover up to INR 5 Crore, QRMP Scheme)

Quarter Oct–Dec 2025: Due 13 Jan 2026
Quarter Jan–Mar 2026: Due 13 Apr 2026
Quarter Apr–Jun 2026: Due 13 Jul 2026
Quarter Jul–Sep 2026: Due 13 Oct 2026

GSTR-1 – (Monthly Filers)

Dec 2025: 11 Jan 2026
Jan 2026: 11 Feb 2026
Feb 2026: 11 Mar 2026
Mar 2026: 11 Apr 2026
Apr 2026: 11 May 2026
May 2026: 11 Jun 2026
Jun 2026: 11 Jul 2026
Jul 2026: 11 Aug 2026
Aug 2026: 11 Sep 2026
Sep 2026: 11 Oct 2026
Oct 2026: 11 Nov 2026
Nov 2026: 11 Dec 2026

GSTR-3B

Monthly Filers: Due on the 20th of the following month (e.g., June 2026 → 20 July 2026).
QRMP Quarterly Filers:
- Group A States/UTs: 22nd of the month following the quarter.
- Group B States/UTs: 24th of the month following the quarter.

GSTR-4 (Composition Taxpayers)

Annual Return for FY 2025–26: Due 30 April 2026

GSTR-5 (Non-Resident Taxable Persons)

Due on the 13th of the following month (or within 7 days after registration expires, whichever is earlier).

GSTR-5A (OIDAR Service Providers)

Due on the 20th of the following month.

GSTR-6 (Input Service Distributor)

Due on the 13th of the following month.

GSTR-7 (TDS Deductors)

Due on the 10th of the following month.

GSTR-8 (E-Commerce Operators)

Due on the 10th of the following month.

GSTR-9 (Annual Return)

Annual Return for FY 2024–25: Due 31 December 2025
Annual Return for FY 2025–26: Due 31 December 2026

Note: These are the standard due dates prescribed under the GST law. The Goods and Services Tax Network or the Central Board of Indirect Taxes and Customs may announce extensions through notifications or advisories. Always verify the latest filing schedule before submitting returns.

How to file a GST Return?

All the taxpayers who have registered under the GST are liable to file their GST Returns. File taxes has been automated and can be done online using the GST Software Software

The following are the steps to file GST returns:

Visit The GST Portal or you can use the GST softwares.
A 15 digit identification number will be issued based on your Pan card.
Upload all the invoices and an invoice reference number will be generated against every invoice generated.
Click on the ‘Services’ Button.
Click on ‘Returns Dashboard’ & fill in the financial year and the return filing period from the drop down menu.
Select the return that you want to file and click on ‘prepare online’
Enter the amount & click on ‘ Save’. A success message would pop on the screen.
Click on ‘Submit’ to file the Return.
Not Click on “Payment of Tax’ and then click on ‘ Check Balance’ to view cash and credit balance. Next to clear your liabilities, you need to mention the amount of credit you want to use from the available credit. Then click on ‘offset liability’. When the confirmation is displayed, Click on ‘Okay’.
Check the box against declaration and select an authorities signatory from the drop down list. Now click on ‘file form with DSC’ and click on proceed
Make the payment in the next step.

Conclusion

Filing GST returns is a critical responsibility for every registered taxpayer in India, ensuring transparency and compliance in business transactions. Whether you're a small business under the composition scheme or a large enterprise with monthly obligations, understanding the various types of returns and their due dates is essential to avoid penalties and maintain good standing with the tax authorities.

With the help of the online GST portal and filing software, the process has become more streamlined and user-friendly. Staying updated with deadlines—especially those for GSTR-1, GSTR-3B, and annual returns like GSTR-9—is key to smooth GST compliance in 2026 and beyond.

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Frequently Asked Questions

1. Who is required to file GST returns in India?

Any individual or business registered under GST—whether as a regular taxpayer, composition dealer, non-resident, or e-commerce operator—is required to file specific GST returns based on their registration type and turnover.

2. What are the penalties for late filing of GST returns in 2026?

If you file your GST return after the due date, you may be liable to pay both a late fee and interest, depending on your tax liability.

Late Fee: ₹50 per day (₹25 under CGST + ₹25 under SGST) for returns with tax liability.
Nil Returns: ₹20 per day (₹10 under CGST + ₹10 under SGST).
Interest: 18% per annum on the outstanding GST amount, calculated from the due date until the date of payment.

The maximum late fee varies depending on the type of GST return and the applicable GST rules or government notifications. Taxpayers should check the latest GST notifications, as the government may provide relief or waive late fees for specific tax periods.

3. How many GST returns need to be filed annually?

Regular taxpayers typically need to file 2 monthly returns (GSTR-1 and GSTR-3B) and 1 annual return (GSTR-9), totaling 25 returns a year. Composition dealers file 5 returns annually, including GSTR-4 and GSTR-9A.

4. Can GST returns be revised after filing?

No, once a GST return is filed, it cannot be revised. Any errors must be corrected in the return for the subsequent period using amendment sections in GSTR-1 or GSTR-3B.

5. How can I file my GST return online in 2026?

You can file your GST returns online through the official GST portal or by using GST-compliant accounting software. Log in to the GST portal, upload or verify your invoices, complete the applicable GST return form (such as GSTR-1 or GSTR-3B), validate the details, pay any outstanding tax through the portal, and submit your return using an Electronic Verification Code (EVC) or Digital Signature Certificate (DSC), as applicable.

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