Pending GST returns filing clears the months or quarters of GSTR-1 and GSTR-3B (or CMP-08 and GSTR-4) that were never filed, so the registration is up to date again. Returns are filed oldest first, because the portal stops a later GSTR-1 while an earlier GSTR-3B is pending. A return cannot be filed more than three years after its due date, so old periods should not wait.
Every registered person must file GSTR-1 (section 37) and GSTR-3B (section 39) for each period, or CMP-08 and GSTR-4 under composition. A period that is missed does not disappear. It keeps a late fee and interest running, can block later returns and e-way bills, and if enough periods pile up, can lead to cancellation of the registration.
Rule 59(6): GSTR-1 (or IFF) cannot be filed while the GSTR-3B of the preceding tax period is unfiled. A monthly filer is held up by the previous month, a quarterly (QRMP) filer by the previous quarter.
The rule: Under sections 37, 39 and 44 as amended by the Finance Act 2023, and Notification 28/2023-CT, a return cannot be filed after three years from its due date. The GST portal enforces it.
The fee is charged on each return separately and stops at the cap for that return. Interest is separate.
Enter the due date of that return from the GST portal return calendar, and repeat for each pending return.
If the officer has already cancelled the registration, the way back is revocation. See our GST revocation page.
GST registration certificate
Filing the newest first: The portal stops a later GSTR-1 while an earlier GSTR-3B is pending, so file oldest first.
Priced per pending return period (one month, or one quarter for quarterly filers). There is no government fee for filing. Tax, late fee and interest go to the government and are separate. We confirm the exact amount before filing. GST is extra on our fee.
A list of what is pending: Every unfiled period with its due date and three-year cut-off.
Yes, until three years from the return's due date. After that the portal does not accept the return (sections 37, 39 and 44 as amended by the Finance Act 2023, Notification 28/2023-CT). We check the cut-off for each of your returns.
Oldest first. Under Rule 59(6) a GSTR-1 or IFF cannot be filed while the GSTR-3B of the preceding tax period is unfiled, so the earlier GSTR-3B goes first.
₹50 a day (₹20 for a nil return) for each return, up to a cap per return: ₹500 for nil, ₹2,000 up to ₹1.5 crore turnover, ₹5,000 for ₹1.5 crore to ₹5 crore and ₹10,000 above that. It is charged on each pending return, and 18% interest applies to tax paid late. We confirm the exact amount before filing.
We do not rely on any waiver unless a notification covers your period. We check the notifications for your periods and tell you before filing.
Yes. The officer can start cancellation when a monthly filer has not filed for six continuous months, or a quarterly (QRMP) filer for two continuous tax periods, after a show-cause notice and a chance to reply (section 29(2), Rule 21). If it has already happened, see our GST revocation page.
The e-way bill portal can block a GSTIN whose GSTR-3B (or CMP-08 for composition) is unfiled for consecutive tax periods (Rule 138E). Filing the pending returns lifts the block.
A notice in Form GSTR-3A gives 15 days to file; if the return is not filed, the officer can assess the tax on the material available (sections 46 and 62). Filing the return is the first step, and a reply to a notice is a separate service, GST notice reply.
We rebuild it from your bank statements, bills and the data already on the portal, such as GSTR-2B. You approve the figures before anything is filed.
Our professional fee is per pending return period, from ₹999 plus GST for each. We can price up to 36 periods online; for more, we quote after a short review. Ongoing filing after the catch-up is a separate plan.
No. Tax, late fee and interest are paid to the government and are separate from our fee. StampMitra is a filing assistance platform; it is not the GST department.