GST filing cost for a small business: quick answer
- Filing yourself on the GST portal: Rs 0. gst.gov.in charges nothing to file GSTR-1, GSTR-3B or GSTR-9.
- Managed filing (Tax Garden): Rs 1,500 a month for GSTR-1 and GSTR-3B up to 100 transactions, Rs 3,000 up to 225 and Rs 5,000 up to 500.
- Chartered accountant: fees are set by each firm. ICAI's recommended minimum scale (February 2020) for GST challans and returns is Rs 15,000 and above plus Rs 4,000 a month in Class A cities.
- GST software: subscription prices differ by vendor and plan, and you still do the filing work.
- Filing late: Rs 50 a day in late fee plus 18% interest, which often costs more than the filing fee.
The government does not charge a small business anything to file a GST return. What you pay for is the work around the return: preparing sales data, reconciling purchases against GSTR-2B, tracking due dates and fixing errors. This guide sets out what each route costs, what a quote usually leaves out, and how the cost of a late return compares with the cost of getting it filed.
The Four Ways to Get GST Returns Filed
| Route | What you pay | Who does the work | Suits |
|---|---|---|---|
| GST portal, on your own | Nothing | You | Nil filers and owners with few invoices and time to reconcile |
| GST or accounting software | Vendor subscription | You or your accountant | Businesses with an in-house accountant |
| Chartered accountant or tax practitioner | Monthly or per-return fee quoted by the firm | The firm | Businesses that also want advice and representation |
| Managed filing service | Fixed monthly fee by transaction volume | The service provider | Owners who want returns filed without running software |
1. Filing on the GST Portal Yourself
Filing on gst.gov.in is free, and a nil GSTR-1 or GSTR-3B can also be filed by SMS to 14409. The real cost is time. Each month someone has to prepare invoice-wise sales for GSTR-1, match purchase invoices against GSTR-2B, act on entries in the Invoice Management System and compute the tax in GSTR-3B. Our nil GST return filing guide covers the zero-transaction case, which is the easiest one to handle yourself.
2. GST Software
Software prepares the return from your books and can cut data entry, but it does not decide which input tax credit is eligible or reply to a notice. Vendors change prices and plans often, so we do not list them here; check each vendor's website. If you are weighing software against a filing service, see our comparison of ClearTax alternatives for GST and ITR filing.
3. Chartered Accountant
There is no fixed market rate. Each firm quotes on your invoice volume, number of GSTINs and the scope you ask for. The only published benchmark is the Revised Minimum Recommended Scale of Fees issued by ICAI's Committee for Members in Practice in February 2020:
| City class | Recommended minimum for GST challans and returns |
|---|---|
| Class A | Rs 15,000 and above, plus Rs 4,000 per month |
| Class B | Rs 10,000 and above, plus Rs 3,000 per month |
| Class C | Rs 8,000 and above, plus Rs 2,000 per month |
The scale is recommendatory. ICAI states that members are free to charge varying rates depending on the nature and complexity of the assignment, so real quotes for a small business are frequently different. Use the scale as a reference point, not as a price list.
4. Managed GST Filing Service
A managed service takes your sales and purchase data and does the reconciliation and filing for you. Tax Garden's GST filing services are priced by monthly transaction volume:
| Tax Garden service | Price |
|---|---|
| GSTR-1 and GSTR-3B filing, under 100 transactions | Rs 1,500 per month |
| GSTR-1 and GSTR-3B filing, under 225 transactions | Rs 3,000 per month |
| GSTR-1 and GSTR-3B filing, under 500 transactions | Rs 5,000 per month |
| GSTR-1 and GSTR-3B filing, above 500 transactions | Rs 5,000 to Rs 11,000 per month, quoted on volume |
| Retail Shops GST Package (GSTR-1 and GSTR-3B up to 100 transactions, plus TDS filings) | Rs 2,100 per month |
| GSTR-9 annual return (turnover Rs 2 crore to Rs 5 crore) | Rs 7,000 |
| GSTR-9C reconciliation statement (turnover Rs 5 crore to Rs 10 crore) | Rs 14,000 |
| GST notice reply | Rs 3,500 per reply |
| GST registration | Rs 1,100 (auto approval) or Rs 1,800 (regular) |
These are the prices published on our pricing page as of October 2026. On the smallest tier, a year of monthly GSTR-1 and GSTR-3B filing comes to Rs 18,000 (Rs 1,500 x 12).
What Decides Your GST Filing Cost
- Transaction volume. More invoices mean more data to prepare and more purchase entries to reconcile. Most quotes, including ours, scale with it.
- Number of GSTINs. Each state registration files its own GSTR-1, GSTR-3B and annual return.
- Monthly or quarterly filing. With turnover up to Rs 5 crore you can opt for the QRMP scheme and file GSTR-1 and GSTR-3B quarterly while paying tax monthly through PMT-06. See the QRMP scheme guide.
- Scheme. Composition taxpayers do not file GSTR-1 or GSTR-3B. They pay tax through CMP-08 each quarter and file GSTR-4 once a year.
- Annual return. GSTR-9 is required only when aggregate turnover exceeds Rs 2 crore, and the GSTR-9C reconciliation statement when it exceeds Rs 5 crore. Below Rs 2 crore there is no annual return cost.
- Condition of your records. Clean sales and purchase registers take less time than bank statements and loose bills.
What a Monthly Quote Often Leaves Out
Ask for the scope in writing before comparing two prices. Items that are commonly charged separately:
- Reconciliation of purchases with GSTR-2B and action on IMS entries
- The annual GSTR-9 and GSTR-9C
- Amendments to earlier returns and GSTR-1A corrections
- Filing of missed returns for earlier months
- Replies to notices such as ASMT-10, DRC-01B and DRC-01C
- Refund applications and LUT filing for exporters
A lower monthly fee that excludes reconciliation can turn out to be the more expensive quote once these are added.
What a Late Return Costs
The filing fee is small next to the cost of missing a due date. Under Section 47 of the CGST Act, read with Notifications 19/2021 and 20/2021-Central Tax, the late fee for GSTR-3B and GSTR-1 is:
| Return | Late fee per day | Maximum per return |
|---|---|---|
| Nil return | Rs 20 (Rs 10 CGST + Rs 10 SGST) | Rs 500 |
| Return with tax, turnover up to Rs 1.5 crore | Rs 50 (Rs 25 + Rs 25) | Rs 2,000 |
| Return with tax, turnover Rs 1.5 crore to Rs 5 crore | Rs 50 | Rs 5,000 |
| Return with tax, turnover above Rs 5 crore | Rs 50 | Rs 10,000 |
Interest at 18% a year under Section 50 runs on the tax paid late.
Example. A trader with turnover under Rs 1.5 crore files one GSTR-3B 30 days late, with Rs 40,000 of tax paid in cash.
| Item | Working | Amount |
|---|---|---|
| Late fee | 30 days x Rs 50 (below the Rs 2,000 cap) | Rs 1,500 |
| Interest | Rs 40,000 x 18% x 30/365 | Rs 592 |
| Cost of one late return | Rs 2,092 |
That is more than a month of managed filing on the Rs 1,500 tier, and a late GSTR-1 for the same month carries its own late fee. Returns also cannot be filed at all once three years have passed from the due date. The full rules are in our GST late fee and interest guide.
Which Route Fits Your Business
| Your situation | Route that usually fits |
|---|---|
| Nil returns or only a few invoices a month, and time to file | GST portal on your own |
| An accountant on staff who already keeps the books | Accounting or GST software |
| You need tax advice, audits and representation along with filing | Chartered accountant |
| Regular monthly invoices, nobody to reconcile, and you want a fixed fee | Managed filing service |
Whichever route you pick, compare quotes on the same scope: returns covered, reconciliation, annual return, notices and the number of GSTINs.
Get a Fixed Quote for Your GST Filing
Tax Garden files GSTR-1, GSTR-3B and annual returns with a dedicated account manager, and Kavach error protection covers up to Rs 50,000 in service charges if our team makes a clerical error. See the scope of our GST return filing service, compare plans and pricing, or use the GST compliance checklist for new businesses to see what your first year involves. For how that compares with ClearTax, ExpressGST and Ankpal, see the best GST filing service comparison.
