GST Return Filing Fees in India - Government & Professional Costs
GST Return Filing is a regular compliance requirement for GST-registered businesses in India. Returns such as GSTR-1 and GSTR-3B must be prepared and filed according to the applicable filing frequency and deadlines. The overall expense can involve professional assistance, accounting support, reconciliation work, and statutory charges for delayed filing. Understanding these components helps businesses plan GST compliance efficiently and maintain accurate tax records.
What is the Cost of GST Return Filing?
The cost of GST Return Filing depends on the taxpayer's turnover, filing frequency, transaction volume, accounting records, input tax credit reconciliation, and professional assistance required. Businesses with regular transactions may require ongoing preparation of sales and purchase data, reconciliation of GST records, calculation of tax liability, and timely submission of applicable returns.
Businesses can learn more about the filing process, applicable returns, and compliance requirements through GST Return Filing.
GST Return Filing Cost Components
GST return filing expenses can consist of professional services and statutory liabilities. The major components include preparation of periodic returns, reconciliation, accounting support, and government-prescribed charges that may arise when returns or tax payments are delayed.
| Cost Component | Notes |
|---|---|
| GSTR-1 Filing | Reports outward supply details, including applicable invoices, amendments, credit notes, debit notes, and other relevant transaction information. |
| GSTR-3B Filing | Summarises outward supplies, tax liability, eligible input tax credit, and tax payable for the relevant period. |
| GST Reconciliation | Helps compare accounting records with GST return information and identify differences. |
| Accounting and Bookkeeping | Accurate books and transaction records support proper GST return preparation. |
| Input Tax Credit Review | Checks eligible input tax credit and relevant purchase information before filing. |
| Late Filing Liability | Government-prescribed late Fees may apply when applicable GST returns are filed after the due date. |
Government Fees for GST Return Filing
GST return filing generally does not involve a separate government filing charge when the return is filed within the prescribed timeline. However, late filing Fees can apply when a return is delayed. The applicable government charge depends on the return type and circumstances of the taxpayer.
| Government Fee Component | Applicable Fee |
|---|---|
| GSTR-3B - Nil tax liability | ₹20 per day, subject to applicable provisions and limits |
| GSTR-3B - Tax liability | ₹50 per day, subject to applicable provisions and limits |
| GSTR-1 - Nil return | ₹20 per day, subject to applicable provisions and limits |
| GSTR-1 - Other cases | ₹50 per day, subject to applicable provisions and limits |
Late Fees are statutory amounts and are separate from professional service charges. Applicable GST notifications and portal rules should be checked for the relevant tax period because late-fee provisions can be amended from time to time.
Professional Fee Structure for GST Return Filing
Professional Fees depend on the selected service package and applicable turnover category. IndiaFilings currently publishes three GST return filing packages, including a dedicated GST professional option and accountant-managed options for businesses requiring accounting and bookkeeping support.
| Plan Package | Professional Fee |
|---|---|
| GST Return Filing (1 Year GST Filing) - Return Filings Up to ₹40 Lakhs Turnover | ₹7,899 + GST |
| GST Return Filing by Accountant - Return Filings Up to ₹40 Lakhs Turnover | ₹7,899 + GST |
| GST Return Filing by Accountant - Return Filings Up to ₹1 Crore Turnover | ₹9,899 + GST |
The published IndiaFilings plans include GST return filing services for the applicable turnover categories. The current package details can be reviewed at GST Return Filing Pricing.
Key Factors Affecting GST Return Filing Cost
Several factors can affect the professional effort involved in GST return filing. Transaction volume, turnover, accounting quality, filing frequency, input tax credit records, and the need for bookkeeping support can all influence the complexity of recurring GST compliance.
- Annual business turnover and applicable GST return requirements.
- Number of monthly transactions and invoices.
- Filing frequency applicable to the taxpayer.
- Input Tax Credit reconciliation requirements.
- Quality of accounting and bookkeeping records.
- Multiple GST registrations or business locations.
- Accuracy and availability of supporting documents.
Businesses can also explore GST compliance services for information about related GST registration, filing, and compliance requirements.
What is Included in a Professional GST Return Filing Package
A professional GST return filing package can provide recurring support for preparing and submitting applicable GST returns. IndiaFilings lists specific software and filing services in its published packages, while the accountant plans also provide support for accounts and bookkeeping management.
What's included:
- LEDGERS GST Software
- 12 Months GSTR-1 Filing
- 12 Months GSTR-3B Filing
- Accountant support under the accountant-managed plans
- Accounts and bookkeeping management under the accountant-managed plans
The listed package inclusions are based on the current IndiaFilings GST Return Filing Fees page.
Additional Fees for GST Return Filing
Additional liabilities may arise when GST returns are filed late or when tax payments are delayed. These statutory amounts are separate from professional Fees. Businesses should maintain proper records and monitor GST deadlines to reduce the possibility of additional compliance liabilities.
- Late filing Fees for delayed GST returns.
- Interest on delayed tax payment, where applicable.
- Additional GST liability identified during reconciliation.
- Additional accounting or bookkeeping requirements where applicable.
- Professional assistance outside the selected package, where applicable.
Businesses that require GST registration before starting regular GST compliance can review the separate GST Registration process.
Why Choose IndiaFilings for GST Return Filing
IndiaFilings provides professional GST Return Filing support covering GSTR-1 and GSTR-3B filing, GST software, and accountant-assisted accounts and bookkeeping services. Its structured online process helps businesses organise GST records, manage recurring return requirements, and receive professional assistance for their periodic GST compliance obligations.
Choose IndiaFilings GST Return Filing support to simplify recurring GST compliance with professional assistance for return preparation and filing. Get support for GSTR-1 Filing, GSTR-3B Filing, GST software, and applicable accounting services through an online process. Start GST Return Filing with IndiaFilings and keep your GST compliance organised throughout the year.