GST registration
Thresholds, documents and the registration process.
Learn moreGST Return Filing in Mumbai & Thane
GSTR-1, GSTR-3B, CMP-08 and annual returns prepared from reconciled books and filed by the due date when data is received in time — with IMS and input tax credit checked every month.
GST return due dates
| Return | Due date |
|---|---|
| GSTR-1 (monthly) | 11th of the following month |
| GSTR-1 (quarterly, QRMP) | 13th after the quarter; the Invoice Furnishing Facility (IFF) is optional from the 1st to the 13th after each of the first two months |
| GSTR-3B (monthly) | 20th of the following month |
| GSTR-3B (quarterly, Maharashtra) | 22nd after the quarter; tax paid monthly in PMT-06 by the 25th |
| CMP-08 (composition) | 18th after the quarter |
| GSTR-4 (composition, annual) | 30 June after the financial year |
| GSTR-9 annual return | 31 December after the financial year — not required where turnover is up to ₹2 crore (from FY 2024-25) |
| GSTR-9C reconciliation | With GSTR-9, where turnover exceeds ₹5 crore |
Recent changes to watch
- GSTR-3B lock: from the July 2025 tax period, the auto-filled outward tax liability in GSTR-3B cannot be edited — corrections go through GSTR-1A before GSTR-3B is filed.
- Three-year time bar: a return cannot be filed more than three years after its due date. The portal enforces this from the November 2025 tax period.
- Invoice Management System (IMS): accepting, rejecting or keeping supplier invoices pending each month decides what flows into GSTR-2B and your input tax credit.
- Rates: since 22 September 2025, many goods and services fall in the 5% or 18% slabs, with 40% for a few specified goods and services.
The 57th GST Council meeting on 8 October 2026 recommended further changes to returns and registration, including a late-fee waiver for smaller taxpayers who file by the end of the due month. These apply only once notified.
Late fees and interest
| Default | Consequence |
|---|---|
| GSTR-3B or GSTR-1 filed late (nil return) | ₹20 per day (CGST + SGST), capped at ₹500 |
| GSTR-3B or GSTR-1 filed late (other returns) | ₹50 per day (CGST + SGST), capped by turnover — ₹2,000 up to ₹1.5 crore, ₹5,000 up to ₹5 crore, ₹10,000 above ₹5 crore |
| GSTR-9 filed late | Per-day fee by turnover, capped at 0.04% of turnover in the state (0.5% above ₹20 crore) |
| Tax paid late | Interest at 18% a year on the net cash liability |
Our monthly cycle
- 1
Registers
Sales and purchase registers received or prepared from your source documents.
- 2
GSTR-1
Outward supplies checked for rate, HSN code, place of supply and e-invoice consistency before filing.
- 3
IMS and GSTR-2B
Supplier invoices actioned in IMS and matched with your purchase register.
- 4
GSTR-3B
Liability and eligible credit confirmed with you, tax paid and return filed.
Frequently asked questions
Should I file monthly or quarterly?
Businesses with aggregate turnover up to ₹5 crore in the preceding financial year can opt for the Quarterly Return Monthly Payment (QRMP) scheme, paying tax monthly and filing GSTR-1 and GSTR-3B quarterly. Monthly filing can suit B2B suppliers whose customers want credit every month.
Can I edit GSTR-3B after GSTR-1 is filed?
Not the auto-filled outward tax liability, from the July 2025 tax period. You correct GSTR-1 through GSTR-1A before filing GSTR-3B.
I have old pending returns. Can I still file them?
Only within three years from each return's due date. Returns older than that are blocked on the portal, so pending returns are worth reviewing before they become time-barred.
Is GSTR-9 compulsory?
Not for taxpayers with aggregate turnover up to ₹2 crore, from FY 2024-25. GSTR-9C is required where turnover exceeds ₹5 crore.
Related services
GST services
Refunds, reconciliations, audits and notices.
Learn moreGST rate finder
Search GST rates after 22 September 2025.
Learn moreSources: CGST Act, 2017 (sections 37, 39, 44, 47 and 50); CGST Rules 59–62 and 80; Notification No. 82/2020-Central Tax; Notification Nos. 19/2021 and 20/2021-Central Tax; Notification No. 30/2021-Central Tax; Notification No. 07/2023-Central Tax; Notification No. 12/2024-Central Tax; Notification No. 15/2025-Central Tax; GSTN advisories of 7 June 2025 and October 2025; PIB releases of 3 September 2025 and 8 October 2026.
Important: This page is general information as at 12 October 2026. It is not legal or tax advice and not a recommendation to act. Rules, forms and due dates change and depend on your facts — please confirm the current position with us or the relevant authority before acting. Any engagement is under a written scope.
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