Quick answer
What does GST return filing involve for a Delhi business?
GST return filing for a regular Delhi taxpayer means filing GSTR-1 (sales) and GSTR-3B (summary and payment) every month, or quarterly under QRMP, plus GSTR-9 each year above the exemption limit. Monthly GSTR-3B is due on the 20th. Delhi's quarterly GSTR-3B falls on the 24th after the quarter.
- GSTR-1: 11th monthly, 13th after the quarter under QRMP
- GSTR-3B: 20th monthly, 24th quarterly for Delhi
- 3B outward liability locked from July 2025
- Corrections go through GSTR-1A before filing 3B
- GSTR-9 due 31 December after the year
Who has to do GST return filing?
Every business with an active GSTIN must file returns, even in a month with no sales. A nil return is still a return. Regular taxpayers file GSTR-1 and GSTR-3B; composition taxpayers, e-commerce operators and other special categories file their own forms.
Many new registrants in Delhi assume they can skip filing until the business starts trading. That is a costly mistake: late fees run for each day a return is pending, and long non-filing is a common reason officers start cancellation. If you registered for GST but have not started selling, file nil returns on time. If you have not registered yet, start with our GST registration guide.
Which GST returns does a Delhi business file?
A regular Delhi business files GSTR-1 for sales invoices, GSTR-3B to declare and pay tax, and GSTR-9 once a year. GSTR-1A is an optional correction form used before GSTR-3B. QRMP filers can upload B2B invoices monthly through the Invoice Furnishing Facility (IFF).
| Return | What it reports | Frequency |
|---|---|---|
| GSTR-1 | Outward supplies (sales invoices, credit and debit notes) | Monthly, or quarterly under QRMP |
| IFF | B2B invoices for months 1 and 2 of a quarter (optional) | Monthly, QRMP filers only |
| GSTR-1A | Corrections to GSTR-1 for the same period | Optional, before filing GSTR-3B |
| GSTR-3B | Summary of outward supplies, input tax credit and tax paid | Monthly, or quarterly under QRMP |
| GSTR-9 | Annual return for the financial year | Yearly, subject to the turnover exemption |
| GSTR-9C | Self-certified reconciliation statement | Yearly, above ₹5 crore turnover |
Sources: GST portal, IFF FAQ and CBIC Circular 246/03/2025, checked October 2026.
Need help with GST return filing? Talk to a chartered accountant in Delhi today. First call is free.
GST return filing due dates: monthly vs QRMP
Monthly filers submit GSTR-1 by the 11th and GSTR-3B by the 20th of the next month. Under QRMP, GSTR-1 is due on the 13th after the quarter and GSTR-3B on the 22nd or 24th depending on the state. Delhi is in the 24th-day group.
The 22nd and 24th split was made to spread portal load. Delhi shares the 24th with Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Jammu and Kashmir, Ladakh, Chandigarh and other states and union territories. If your business is registered in Delhi but you also hold a GSTIN in another state, check each registration separately. Our GST due dates calendar for 2026-27 lists every date month by month.
| Return | Monthly filer | QRMP filer in Delhi |
|---|---|---|
| GSTR-1 | 11th of the next month | 13th of the month after the quarter |
| IFF (optional) | Not applicable | 13th of the next month, for months 1 and 2 |
| GSTR-3B | 20th of the next month | 24th of the month after the quarter |
Sources: GSTN return profile FAQ and CGST Rule 61, checked October 2026. CBIC sometimes extends dates; check the portal.
What is the GSTR-3B hard-lock, and how does GSTR-1A help?
From the July 2025 tax period, the outward tax liability that GSTR-3B auto-fills from GSTR-1 can no longer be edited inside GSTR-3B. If GSTR-1 had a mistake, you correct it through GSTR-1A for the same period before filing GSTR-3B.
This change was announced in a GSTN advisory reported as dated 7 June 2025. Sources differ on whether the locking also covers Table 3.2 (inter-State supplies to unregistered persons), so we check the live form each month rather than rely on a summary.
What it means in practice:
- Get sales data right before filing GSTR-1. Fixing it later is slower.
- If you spot an error after GSTR-1, file GSTR-1A before GSTR-3B for that month.
- Reconcile marketplace reports, e-invoices and your books every month, not at year end.
Reports also say returns cannot be filed once three years pass from their due date, a change linked to July 2025. We have seen this only in secondary coverage, so confirm it on the GST portal before relying on it for very old periods.
How we handle GST filing each month: step by step
GST filing each month follows a fixed routine: collect sales and purchase data, reconcile purchases with GSTR-2B, file GSTR-1, review the auto-filled GSTR-3B, pay the cash balance and file. Doing it in this order avoids the hard-lock problem.
- 1
Collect data
You share sales invoices, purchase bills, credit notes and, for online sellers, marketplace settlement reports by the first week of the month.
- 2
Reconcile input tax credit
We match purchases in your books with GSTR-2B so you claim only credit your suppliers have reported.
- 3
File GSTR-1 or IFF
Outward invoices are uploaded and checked against e-invoices and e-way bills before filing by the 11th, or the 13th under QRMP.
- 4
Correct through GSTR-1A if needed
Any error found after GSTR-1 is fixed in GSTR-1A, because the GSTR-3B liability can no longer be edited.
- 5
Pay and file GSTR-3B
We set off credit, tell you the cash amount to pay and file GSTR-3B by the 20th, or the 24th for Delhi QRMP filers.
- 6
Send a monthly summary
You receive the filed returns, challan and a note on any supplier mismatches to follow up.
What are the late fees for GST returns?
Late fee for GSTR-3B and GSTR-1 is reported as ₹50 a day (₹25 CGST plus ₹25 SGST), or ₹20 a day for nil returns, subject to caps that vary with turnover. Interest on tax paid late is reported at 18% a year. Confirm current amounts on the GST portal.
We give these figures with a caution because our sources for them are secondary, not the notification text. The portal calculates the late fee automatically when you file a delayed return, so the exact amount appears on screen before payment. The larger cost is often indirect: buyers cannot see your invoices in their GSTR-2B until you file GSTR-1, so they may hold your payment.
| Situation | Reported late fee | Status of source |
|---|---|---|
| GSTR-1 or GSTR-3B with tax liability | ₹50 per day (₹25 CGST + ₹25 SGST), capped by turnover slab | Secondary sources |
| Nil GSTR-1 or GSTR-3B | ₹20 per day (₹10 + ₹10), capped | Secondary sources |
| Tax paid after the due date | Interest at 18% a year | Secondary sources |
Sources: IndiaFilings and IncorpX, checked October 2026. Check the GST portal for the current position.
Is GSTR-9 required for small businesses?
From FY 2024-25, businesses with aggregate turnover up to ₹2 crore are reported to be exempt from filing GSTR-9. GSTR-9 is due on 31 December after the financial year. Above ₹5 crore, a self-certified reconciliation in GSTR-9C is also required.
The ₹2 crore exemption is attributed to Notification 15/2025-Central Tax, which we could not find on the CBIC site, so treat it as reported until you confirm it on the portal. The GSTR-9C position comes from CBIC Circular 246/03/2025. For FY 2025-26, the annual return falls due on 31 December 2026. GSTN has published a combined FAQ on GSTR-9 and 9C that is worth reading before you file.
GST return filing for e-commerce sellers in Delhi
Online sellers file the same GSTR-1 and GSTR-3B as other traders, but their sales figures must match the marketplace's own reporting. Marketplaces collect tax at source on your sales and report it, and that TCS credit shows on the portal for you to claim.
Sellers on large marketplaces from Delhi often trip on three things:
- Returns and cancellations: the marketplace report nets them off, but your GSTR-1 must show credit notes correctly.
- Place of supply: most orders go to buyers in other states, so the tax is IGST, not CGST plus SGST.
- TCS credit: it must be accepted on the portal before it can be used, and it is easy to forget.
Many sellers in the Wazirpur and Rohini areas run warehouses or packing units for online orders. Our CA in Wazirpur page covers the local picture.
GST return filing services in Delhi: who can file for you
GST return filing services cover monthly data collection, reconciliation, filing and reminders. Two listed firms on our directory offer this work, and both give a fixed quote before starting. Online platforms advertise monthly plans from about ₹499, with annual bundles higher (seen October 2026).
- Khubchandani & Co. Chartered Accountants lists GST return filing alongside TDS returns, advance tax and bookkeeping.
- Moneymji offers GST returns as part of monthly compliance packages for small businesses and start-ups.
Read the firm profiles and compare them on our list of chartered accountant firms in Delhi. If you already have a mismatch notice, start with our GST notice reply service instead.
Frequently asked questions
Can I do GST filing myself?
Yes. Any taxpayer can file GSTR-1 and GSTR-3B on gst.gov.in. People hand GST filing to a professional when they have many invoices, purchase mismatches, marketplace sales or no time to reconcile. Since the 3B hard-lock, mistakes in GSTR-1 are harder to fix, which has pushed more traders to get help.
What is the difference between GSTR-1 and GSTR-3B?
GSTR-1 lists your sales invoice by invoice so buyers can see them in their GSTR-2B. GSTR-3B is a summary return in which you declare total tax, claim input tax credit and pay the balance in cash. From July 2025, GSTR-3B's outward liability comes locked from GSTR-1.
What is GSTR-1A?
GSTR-1A is an optional form to correct or add details missed in GSTR-1 for the same tax period, before you file GSTR-3B. With the 3B liability now non-editable, GSTR-1A is the normal route for fixing an error in reported sales for that month.
What happens if I miss a GST return?
Late fee builds up for each day the return is pending, interest applies on tax paid late, and buyers cannot claim credit on your sales until GSTR-1 is filed. Long non-filing can lead to a notice and cancellation of your registration. File the oldest pending return first.
When is GSTR-3B due for Delhi QRMP taxpayers?
For QRMP taxpayers registered in Delhi, GSTR-3B is due on the 24th of the month after each quarter. For the July to September 2026 quarter, that is 24 October 2026. Monthly filers in Delhi file GSTR-3B by the 20th of the following month.
Is GSTR-9 mandatory if my turnover is under ₹2 crore?
Reports say businesses with aggregate turnover up to ₹2 crore are exempt from GSTR-9 from FY 2024-25 onwards, under Notification 15/2025-Central Tax. We could not confirm the notification on the CBIC site, so check the portal or ask us before deciding not to file.
Do I need to file GST returns if there were no sales?
Yes. A registered business must file nil GSTR-1 and GSTR-3B for months or quarters with no activity. The portal allows nil returns to be filed in a few minutes, and filing them on time avoids late fees and a non-filer flag on your GSTIN.
How much do GST return filing services cost in Delhi?
Cost depends on invoice volume, number of GSTINs and whether bookkeeping is included. Online platforms advertise monthly plans from about ₹499 and nil-return plans from about ₹499 a month (seen October 2026). Our listed firms give a fixed quote after seeing your invoice count.
Can I switch from monthly filing to QRMP?
Eligible small taxpayers can choose QRMP on the portal for a quarter, within the window GSTN allows before that quarter. Under QRMP you still pay tax every month, but file GSTR-1 and GSTR-3B quarterly. Check eligibility on the GST portal before switching.
Do you file GST returns for traders in Pitampura and nearby areas?
Yes. We work with shops and traders across North West Delhi, including Pitampura, Shalimar Bagh and Model Town, as well as businesses elsewhere in Delhi. Data can be shared online, so you do not need to visit, although our Netaji Subhash Place office is open Monday to Saturday.