GST Return Filing 2026 - GSTR-1 Aur GSTR-3B Ki Due Date, Late Fee Aur Nil Return
⚡ 30-SECOND SUMMARY
Overview
Key Points:
📄 Complete Guide▾
GST Return Filing 2026 - Sabse Mehnga Sabak: "Sale Nahi Hui Toh Return Bhi Nahi"
GST registration lene wale naye business owners ki sabse mehngi galatfehmi yahi hai: "is mahine koi sale hi nahi hui, toh return kya file karein?" GST me zero sale wale mahine me bhi return file karna mandatory hai. Nahi kiya toh Rs 20 per day ki late fee chalti rehti hai - chup-chaap, mahino tak, jab tak aap portal khol kar file na kar do.
Ye page do sabse aam returns pe focused hai jo lagbhag har regular taxpayer ko bharne padte hain - GSTR-1 (aapki sales ki detail) aur GSTR-3B (summary + tax payment).
Note: GST rate structure September 2025 me badla tha - ab main slabs 5%, 18% aur 40% hain (purane 12% aur 28% wale slabs khatam). Agar aap koi purana invoice template ya blog dekh rahe ho jisme 12%/28% likha hai, wo outdated hai.
GST Return Filing 2026 - Quick Info
| Detail | Information |
|---|---|
| GSTR-1 (outward supplies) | 11 tareekh agle mahine ki |
| GSTR-3B (summary + payment) | 20 tareekh (turnover Rs 5 crore se upar / monthly filers) |
| QRMP GSTR-3B | Quarter ke baad 22 ya 24 tareekh (state category ke hisaab se) |
| QRMP me tax | Monthly, PMT-06 se, 25 tareekh tak |
| Late fee (normal) | Rs 50/din |
| Late fee (Nil return) | Rs 20/din |
| Interest (tax late) | 18% per annum |
| Nil return | Mandatory - zero sale pe bhi |
| Portal | gst.gov.in |
Direct Links
- File return: gst.gov.in - login kar ke "Returns Dashboard" me jao
- Naya GST number chahiye? Pehle GST Registration Guide padho
GSTR-1 Aur GSTR-3B Me Fark
| GSTR-1 | GSTR-3B | |
|---|---|---|
| Kya hai | Aapki sales (outward supplies) ki invoice-wise detail | Summary return + tax ka payment |
| Kaun dekhta hai | Aapke buyer - unka input tax credit isi se banta hai | Department - tax collection isi se hoti hai |
| Due date | 11 tareekh | 20 tareekh (monthly filers) |
| Galti ka asar | Buyer ka ITC atak jata hai, wo aapko phone karega | Tax kam bhara toh 18% interest lagta hai |
Insider tip: log GSTR-3B time pe bhar dete hain (kyunki usme paisa jaata hai) aur GSTR-1 latka dete hain. Ye ulta nuksan karta hai - aapke buyer ka input credit atak jata hai aur wo agli baar aapse maal lena band kar deta hai. B2B business me GSTR-1 ki punctuality aapki reputation hai.
Due Dates 2026 - Ek Nazar Me
| Return | Kaun | Due Date |
|---|---|---|
| GSTR-1 | Monthly filers | Agle mahine ki 11 tareekh |
| GSTR-3B | Turnover Rs 5 crore se upar (monthly) | Agle mahine ki 20 tareekh |
| GSTR-3B (QRMP) | Turnover Rs 5 crore tak, quarterly opt kiya | Quarter ke baad 22 tareekh (Category X states) ya 24 tareekh (Category Y states) |
| PMT-06 | QRMP walon ka monthly tax | Agle mahine ki 25 tareekh |
Example: May 2026 ka GSTR-3B (monthly filer) 20 June 2026 tak.
QRMP Scheme - Chhote Business Ke Liye
Agar pichle financial year me aapka aggregate turnover Rs 5 crore tak tha, toh aap QRMP (Quarterly Return Monthly Payment) chun sakte ho.
Isme ek trap hai jo bahut log samajhte nahi: return quarterly ho jata hai, lekin tax monthly hi dena padta hai. Quarter ke pehle do mahine ka tax PMT-06 challan se 25 tareekh tak jama karna hota hai. Log samajh lete hain "ab teen mahine me ek baar sab karunga" - aur interest lag jata hai.
QRMP kab sahi: transactions kam hain. Kab galat: B2B buyers ko har mahine invoice chahiye apne ITC ke liye.
Late Fee Aur Interest Ka Poora Hisaab
Late fee (GSTR-3B):
| Situation | Late Fee |
|---|---|
| Normal return late | Rs 50 per day |
| Nil return late | Rs 20 per day |
Late fee ka cap (annual aggregate turnover ke hisaab se):
| Turnover | Maximum Late Fee |
|---|---|
| Rs 1.5 crore tak | Rs 2,000 |
| Rs 1.5 - 5 crore | Rs 5,000 |
| Rs 5 crore se upar | Rs 10,000 |
Interest: due date tak tax jama nahi kiya toh bakaya tax pe 18% per annum interest lagta hai. Ye late fee se alag hai - dono saath lagte hain.
Reality check: ek chhoti dukaan jisne 8 mahine tak Nil return nahi bhara, uspe Rs 20/din ke hisaab se hazaron ki late fee ban jaati hai - jabki sale zero thi. Nil return bharne me 2 minute lagte hain. Ye compliance ka sabse sasta kaam hai aur sabse zyada log yahi chhodte hain.
Nil Return Kaise File Kare
- gst.gov.in pe login karo
- Returns Dashboard me financial year aur period select karo
- GSTR-3B / GSTR-1 me "Nil return" ka option chuno
- Sab tables zero confirm karo
- DSC ya EVC (OTP) se submit karo
- ARN (acknowledgement number) save kar lo - proof yahi hai
Nil return free hai aur mobile pe bhi ho jata hai - zero sale wale mahine ko chhodna sabse mehngi aadat hai.
Common Mistakes - Ye Mat Karo
- Nil return skip karna - late fee chupchaap chalti rehti hai
- GSTR-3B pehle, GSTR-1 baad me - buyer ka ITC atkta hai
- Input tax credit bina invoice ke claim karna - mismatch pe notice aata hai
- QRMP me monthly PMT-06 bhoolna - interest lag jata hai
- Purane 12%/28% slabs wale invoice template use karna - rate structure Sept 2025 me badal chuka hai
- Registration cancel kiye bina business band karna - return ki liability chalti rehti hai
Scam Warning - GST Ke Naam Pe Fraud
Patna case (2025): "GST return file kar dete hain Rs 500 mahina" bol kar ek office ne dukaandaron ke portal credentials le liye aur unke GSTIN pe fake invoices bana kar ITC nikala - notice dukaandar ko aaya.
Muzaffarpur pattern: "GST refund approve ho gaya, processing fee do" wale call/SMS. Refund fee maang kar nahi milta.
Red Flags:
- Koi apna banda aapse GST portal ka password maange - KHATRA (aapke naam pe fake billing ho sakti hai)
- "GST refund ke liye processing fee" call/SMS - FRAUD
- "Bina invoice ke ITC dilwa denge" - FRAUD + aapke upar case
- Fake "GST department" ka WhatsApp message with link - FRAUD (department portal/registered email se hi contact karta hai)
Safe rehne ke liye: apne portal credentials kisi ko mat do (CA ko bhi limited access do), har return ka ARN apne paas rakho, aur GSTIN pe monthly return status khud check karo. Report: cybercrime.gov.in | Helpline 1930.
GST Return Filing 2026 FAQs
Q: GSTR-1 aur GSTR-3B ki due date kya hai? A: GSTR-1 agle mahine ki 11 tareekh aur GSTR-3B 20 tareekh (monthly filers). QRMP walon ka GSTR-3B quarter ke baad 22 ya 24 tareekh ko hota hai.
Q: Sale zero hai toh bhi GST return bharna padega? A: Haan. Nil return mandatory hai. Nahi bhara toh Rs 20 per day late fee chalti rehti hai, chahe koi transaction hua ho ya nahi.
Q: GST late fee kitni lagti hai? A: Rs 50 per day normal return pe aur Rs 20 per day Nil return pe. Cap turnover ke hisaab se - Rs 1.5 crore tak Rs 2,000, Rs 1.5-5 crore par Rs 5,000, us se upar Rs 10,000.
Q: GST me interest kitna lagta hai? A: Bakaya tax pe 18% per annum. Ye late fee se alag hai - late file + late payment dono pe alag-alag charge lagta hai.
Q: QRMP scheme kya hai? A: Turnover Rs 5 crore tak wale quarterly GSTR-3B file kar sakte hain - lekin tax monthly PMT-06 se 25 tareekh tak jama karna padta hai.
Q: GST Nil return kaise file kare? A: gst.gov.in pe login, Returns Dashboard me period chuno, Nil return option select karo, aur EVC (OTP) ya DSC se submit karo. ARN save kar lo.
Q: GST rate slabs 2026 me kya hain? A: September 2025 ke badlav ke baad main slabs 5%, 18% aur 40% hain. Purane 12% aur 28% wale slabs ab nahi hain.
Q: GSTR-1 late bharne se kya nuksan hai? A: Aapke buyer ka input tax credit atak jata hai - unhe credit tabhi milta hai jab aapki sale invoice GSTR-1 me report ho. B2B business me ye rishta bigaad deta hai.
Q: Business band kar diya, ab kya karein? A: GST registration cancel karwao. Sirf kaam band karne se return ki liability khatam nahi hoti - return na bharne pe late fee banti rehti hai.
Sources & References
- gst.gov.in - GST portal, returns dashboard aur Nil return filing
- Due dates: GSTR-1 (11th), GSTR-3B (20th monthly), QRMP GSTR-3B (22nd/24th), PMT-06 (25th)
- Late fee Rs 50/din (Nil Rs 20/din), turnover-wise cap Rs 2,000 / Rs 5,000 / Rs 10,000; interest 18% p.a.
- GST rate structure change (September 2025): main slabs 5%, 18%, 40%
- Cyber Crime: 1930
Disclaimer: ye general jankari hai, tax advice nahi. Aapke business ka exact compliance turnover, state aur registration type pe depend karta hai - apne CA ya tax professional se confirm karo.
Last Verified: 29 July 2026
Ye Bhi Zaroor Padhein
- GST Registration Online 2026 - GSTIN kaise le
- Udyam Registration Online Bihar 2026 - MSME registration
- FSSAI Registration 2026 - food business license
- Startup India Registration + Seed Fund 2026 - DPIIT route
- GST Calculator - tax amount nikalo
- Stand-Up India Scheme 2026 - business loan
Page Last Updated: 29 July 2026
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Abhishek - SkillUP Bihar
Personal Finance Writer (Students & Govt Employees)
Content Writer. Official govt sources se verified content likhta hai. Bihar sarkari naukri focus. Har page kam-se-kam 2 official sources se cross-verified.
Verified by Md Saiyad Ali - Founder & Content Researcher
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