You crossed the threshold, got your GSTIN and started sending GST invoices. Then a reminder arrives, or a friend asks whether you have filed your GSTR-3B, and you realise nobody explained what a registered freelancer actually has to file, how often, or what happens if a month has no sales. GST return filing for freelancers is simpler than it sounds, but the deadlines are strict and the penalties start the day after.
A registered freelancer files two returns for every period: GSTR-1, which lists your sales, and GSTR-3B, which summarises your tax and pays it. Here is how often, by when, what to do in a month with no sales, and what late filing costs. Always check the GST portal for notified changes before a due date.
Monthly filers file GSTR-1 by the 11th and GSTR-3B by the 20th
Under the standard monthly route, GSTR-1 is due on the 11th of the following month and GSTR-3B on the 20th (GSTR-1 guide and GSTR-3B guide on the GST portal). Both pages add that the dates can be extended by notification, so a late reminder does not always mean you are late.
GSTR-1 reports the invoices you raised. GSTR-3B is the summary return where you declare your tax liability and pay it. The invoices in your GSTR-1 should match the tax in your GSTR-3B, because a mismatch between them is a common trigger for a notice, covered in the guide on what to do when you get a GST scrutiny notice.
QRMP lets small taxpayers file quarterly but pay tax every month
The Quarterly Return Monthly Payment (QRMP) scheme is for taxpayers with aggregate turnover up to ₹5 crore who have filed their last due GSTR-3B (GSTN QRMP advisory). Under it, you file GSTR-1 by the 13th of the month after each quarter ends, and GSTR-3B by the 22nd or 24th, depending on the state or union territory of your principal place of business. The 22nd applies to states such as Maharashtra, Karnataka, Gujarat, Tamil Nadu and Telangana, and the 24th to states such as Delhi, Uttar Pradesh, Rajasthan, West Bengal and Haryana. Check the advisory for your own state.
You still pay tax every month. The due date for paying by challan (form PMT-06) is the 25th of the next month. For the first two months of a quarter you can upload invoices through the optional Invoice Furnishing Facility (IFF) by the 13th of the next month, which matters only if your clients need the invoices to claim input tax credit early. The advisory itself tells taxpayers to check updated notifications for any change in dates.
File a nil return even if you made no sales
The GST portal states that GSTR-1 needs to be filed even if there is no business activity in the tax period. GSTR-3B can be filed as a nil return if you made no outward supply and claim no input tax credit, subject to conditions such as no pending late fee or interest. So a quiet month still needs two returns, not zero.
A nil GSTR-1 and a nil GSTR-3B can be filed by SMS to 14409, using the formats given in the portal advisory (same QRMP advisory). For quarterly filers the period is the last month of the quarter. Filing a nil return on time costs nothing, and skipping it starts the late fee.
Late fee runs per day, and interest runs on the tax you owe
The late fee is notified at ₹25 per day for GSTR-1 and for GSTR-3B under central tax, and ₹10 per day where the return is nil (Notifications 4/2018 and 76/2018). The caps on the central tax share are ₹250 for nil returns, ₹1,000 for turnover up to ₹1.5 crore, and ₹2,500 for turnover from ₹1.5 crore to ₹5 crore (Notifications 20/2021 and 19/2021). An equal state tax amount is charged alongside, so tax sites put the combined figures at double these amounts.
Interest on tax paid late is charged at 18 percent a year under Section 50(1) of the CGST Act (Notification 13/2017). No amnesty on GSTR-1 or GSTR-3B late fees is in force in the notifications reviewed for this post, so plan to pay them if you miss a date, and watch the portal for any new scheme.
Not filing can end your registration and closes the filing window
Section 29(2)(c) of the CGST Act lets the department cancel a registration when returns are not furnished for a continuous period prescribed in the rules. Tax commentary puts that period at six months for monthly filers and two tax periods for quarterly (QRMP) filers, so confirm the current rule if you are on QRMP.
There is also a time limit. Sections 37(5) and 39(11) of the CGST Act, inserted by the Finance Act 2023 and effective from 1 October 2023, bar filing GSTR-1 or GSTR-3B more than three years after the due date (Finance Act 2023 and Notification 28/2023-CT). The portal blocks filing for periods older than three years, so a forgotten return does not stay fixable forever.
The annual return is exempt for turnover up to ₹2 crore
From FY 2024-25 onwards, Notification 15/2025-CT of 17 September 2025 exempts registered persons whose aggregate turnover is up to ₹2 crore from filing the annual return, GSTR-9. Taxpayers above that who must file have a due date of 31 December after the end of the financial year, unless it is extended. A GSTR-9 also cannot be filed until all GSTR-1 and GSTR-3B returns for the year are in (GSTR-9 FAQ).
What Rinto does and does not do for GST
Rinto creates GST-ready invoices with automatic IGST, CGST and SGST calculation. It does not file your returns, so you still file GSTR-1 and GSTR-3B on the GST portal or through your CA. Clean, correctly numbered invoices make that filing quicker, and the guide on invoice numbering rules for freelancers covers a detail that often causes mismatches. For the invoice side in full, see the guide to GST invoices for freelancers, and for whether you need to register at all, the guide on when a freelancer must register for GST. This post is general information, not tax advice.
If you buy software, ads or services from abroad, the guide to reverse charge GST on foreign services explains the extra line in your GSTR-3B.
If you are registered, the GST you paid on business purchases can reduce what you owe, as explained in input tax credit for GST-registered freelancers.
For worked rupee examples of what a late return costs, with combined central and state figures, see our guide to the GSTR-3B late fee for freelancers.
Frequently Asked Questions
Which GST returns does a freelancer have to file?
A registered freelancer files GSTR-1, which lists the invoices you raised, and GSTR-3B, the summary return where you declare and pay your tax. Monthly filers file GSTR-1 by the 11th and GSTR-3B by the 20th of the following month. Taxpayers with aggregate turnover up to ₹5 crore can choose the quarterly QRMP route instead, with different due dates. GSTR-3B is where you declare your sales and any input credit and pay the tax. The invoices you raised in the period feed GSTR-1, so keeping them organised makes both returns quicker.
Do I have to file a GST return if I had no sales this month?
Yes. The GST portal states that GSTR-1 needs to be filed even when there is no business activity in the period, and GSTR-3B can be filed as a nil return if you made no outward supply and claim no input credit. A nil GSTR-1 and GSTR-3B can be filed by SMS to 14409. Filing on time costs nothing, while skipping a nil return starts the late fee, so a quiet month still needs two returns. Keep the acknowledgement the portal gives you as proof that you filed.
What is the QRMP scheme and should a freelancer use it?
QRMP lets taxpayers with aggregate turnover up to ₹5 crore, who have filed their last due GSTR-3B, file returns quarterly while still paying tax each month by challan on the 25th. GSTR-1 is due on the 13th after the quarter and GSTR-3B on the 22nd or 24th depending on your state. It suits freelancers with few invoices who want fewer filings, but the monthly tax payment still needs tracking. Check the portal advisory for your state's exact date before you opt in.
What is the late fee for filing GSTR-1 or GSTR-3B late?
The notified late fee is ₹25 per day under central tax for each return and ₹10 per day for a nil return, with caps of ₹250 for nil returns, ₹1,000 up to ₹1.5 crore turnover and ₹2,500 from ₹1.5 to ₹5 crore. An equal state tax amount is charged alongside, so tax sites put the total at double. Interest on late tax is 18 percent a year under Section 50(1). The caps differ by turnover tier, and nil returns have the lowest cap, so filing a nil return late costs far less.
What happens if I stop filing GST returns?
Late fees and interest build up, and the department can cancel the registration if returns are not furnished for the continuous period set in the rules, which tax commentary puts at six months for monthly filers and two tax periods for QRMP filers. A return also cannot be filed more than three years after its due date, so old periods become hard to fix. If you have fallen behind, file the pending returns with the tax, interest and late fee, and ask a CA about your registration. Do this quickly, because the three-year limit on filing old returns does not wait.