GST Filing Charges in India (2025 Updated Rates)

GST filing charges depend on the type of business, turnover, and complexity of transactions. Below are the estimated costs:

1. GST Filing Charges for Small Businesses & Individuals

• Nil Return (No Transaction) – ₹200 to ₹500 per return
• Composition Scheme – ₹500 to ₹1,500 per quarter
• Regular GST Return (GSTR-1 & GSTR-3B) – ₹500 to ₹2,500 per month

2. GST Filing Charges for Medium & Large Businesses

• Turnover up to ₹1 Crore – ₹2,500 to ₹5,000 per month
• Turnover ₹1-5 Crore – ₹5,000 to ₹10,000 per month
• Turnover ₹5 Crore+ – ₹10,000+ (as per complexity)

3. Late Filing Penalties

• Nil Return Late Fee – ₹20 per day
• Regular Return Late Fee – ₹50 per day (₹25 CGST + ₹25 SGST)
• Maximum Penalty – ₹10,000 per return

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Types of GST Returns:

There are several types of GST returns, and each return has specific filing timelines and requirements. The primary returns filed by businesses include:

1. GSTR-1 – Monthly/Quarterly return for outward supplies (sales).
2. GSTR-3B – Monthly return for tax paid, input tax credit, and net tax payable.
3. GSTR-9 – Annual return for the previous financial year (for taxpayers who are registered under GST).
4. GSTR-10 – Final return filed when a business is closed or deregistered.
5. GSTR-4 – Return for composition taxpayers (quarterly filing).
6. GSTR-6 – For Input Service Distributors (ISDs) to report the receipt of tax invoices.
7. GSTR-7 – For tax deductors (TDS filers).
8. GSTR-8 – For e-commerce operators who deduct TCS (Tax Collected at Source).

Each return comes with its specific due date and requirements. If these returns are not filed on time, penalties and late fees apply.

GST Filing Charges:

GST filing charges vary depending on the nature of the filing, the volume of transactions, and the services offered by tax consultants, accountants, or GST service providers. Here’s a detailed breakdown of the GST filing charges in India:

1. GST Registration Charges:

GST registration is required for businesses whose turnover exceeds the prescribed limit. The charges for GST registration can range from ₹500 to ₹5,000 depending on the complexity of the process and whether you opt for professional services.

• For Small Businesses/Individuals: Some professionals or service providers charge ₹500–₹1,000 for assisting in GST registration.
• For Medium or Large Businesses: The charge can range from ₹2,000 to ₹5,000, especially if the business has multiple branches, complex activities, or cross-border transactions.

2. GST Filing Service Charges:

The GST filing charges depend on several factors, such as:

• The volume of transactions (e.g., a high volume of invoices requires more time for data entry and calculations).
• The number of returns to be filed (monthly, quarterly, or annually).
• The size and complexity of the business.
• The service provider or professional handling the filing.

For Small and Medium Businesses:

• Monthly Return Filing (GSTR-3B & GSTR-1):
  • The charges for filing GSTR-3B and GSTR-1 monthly can range from ₹500 to ₹2,000 per month for small businesses. For businesses with a high volume of transactions, the charges can be higher.
• Quarterly Return Filing (GSTR-4):
  • For businesses under the composition scheme, the filing charge typically ranges from ₹1,000 to ₹3,000 per quarter, depending on the complexity of the business.

For Large Businesses and Corporates:

• Monthly Return Filing (GSTR-3B & GSTR-1):
  • Large businesses with complex transactions may incur charges of ₹3,000 to ₹10,000 per month for GSTR-3B and GSTR-1 filing.
  • Additional charges may apply for e-commerce sellers or those requiring additional tax advisory services.
• Annual Return Filing (GSTR-9):
  • The charges for filing GSTR-9 can range from ₹5,000 to ₹25,000 per year, depending on the size and complexity of the business.
• Final Return (GSTR-10):
  • The charges for GSTR-10 filing are generally lower, ranging from ₹1,000 to ₹3,000.

Additional Costs:

• Late Filing Penalties: If the GST return is filed late, a penalty of ₹50 per day is charged for late filing of GSTR-3B (₹20 per day for Nil returns). For GSTR-1, the penalty is ₹200 per day (₹100 for CGST and ₹100 for SGST).
• Interest on Late Payment: Interest of 18% per annum is charged on the outstanding GST amount.

3. GST Tax Consultant/Professional Service Charges:

For businesses that prefer to hire a tax consultant or GST service provider, the charges for professional services will vary depending on the consultant’s expertise, the nature of the business, and the location.

• Basic Service Charges: The professional fees for basic GST return filing could range from ₹2,000 to ₹5,000 per month or per quarter.
• Comprehensive Service Charges: For a full-service accounting and GST solution (including bookkeeping, compliance, filings, and tax advisory), charges could be ₹10,000 to ₹30,000 per year or more.

4. GST Audit Charges:

If your business is required to undergo a GST audit (for businesses whose turnover exceeds ₹2 crore), the charges can be significantly higher, ranging from ₹20,000 to ₹50,000 or more depending on the complexity of your transactions and the services provided by the auditor.

State-wise Variations in GST Filing Charges:

While GST filing is a national requirement, the actual service charges for GST filing may vary based on the location (states or cities) due to the local market conditions, professionals’ expertise, and the nature of the business.

• Metropolitan Cities (Delhi, Mumbai, Bangalore, etc.): In these cities, professional charges are generally higher due to the competitive market and higher cost of living. GST filing charges here can range from ₹2,000 to ₹10,000 per month, especially for larger businesses.
• Tier-2 and Tier-3 Cities: In smaller cities, charges tend to be lower, ranging from ₹500 to ₹5,000 per month. However, these charges may vary depending on the complexity and size of the business.

5. Additional Costs for E-commerce Sellers:

E-commerce businesses are required to file additional returns such as GSTR-8 (e-commerce operators collecting TCS), and they may also face additional charges for handling large volumes of transactions.

• Charges for Filing GSTR-8: The cost for filing GSTR-8 can be ₹1,000 to ₹3,000 per month.

Conclusion:

The GST filing charges in India depend on various factors, including the size of the business, the number of returns filed, the complexity of transactions, and whether you hire a professional service or handle the filings yourself. Here is a summary of the typical charges:

• Small businesses: ₹500 to ₹3,000 per month for returns and registration.
• Medium businesses: ₹1,000 to ₹5,000 per month.
• Large businesses: ₹5,000 to ₹10,000 per month or more.
• GST audit: ₹20,000 to ₹50,000 annually for large businesses.

Businesses need to factor in these costs when planning for compliance with GST regulations. It’s also recommended to work with a professional accountant or GST consultant to ensure accurate and timely filings, avoid penalties, and optimize tax credits.