Ways to file GST returns compared
Self-filing, billing and accounting software, dedicated GST filing tools and professional filing compared on how they work, who they suit and the risks.
This table compares ways of handling GST returns, not named products. It does not show prices or rank providers, because cost depends on your number of GSTINs, invoice volume, e-invoicing, and whether bookkeeping is included. Use it to decide which kind of help to look for, then estimate a year of costs with the compliance cost estimator. Select a column header to sort, or filter by keyword.
Select a column header to sort.
| Option | How it works | Good for | Watch out for |
|---|---|---|---|
| Self-filing on the GST portal | Enter or upload GSTR-1 data and file GSTR-3B directly on gst.gov.in; GSTN's free offline tool can prepare JSON files | Very small businesses, nil filers, composition dealers with few invoices | No reconciliation help; easy to miss deadlines; you carry every error yourself |
| Desktop accounting software with GST module | Books, inventory and invoices on your computer; GST returns exported as JSON or filed through a connected service | Traders and manufacturers who already keep books in-house | Backups and updates are your job; licence per machine or user; check audit trail settings |
| Cloud billing or accounting app | Invoicing, purchases and GST reports online; returns filed via a GST Suvidha Provider connection | Service businesses and shops wanting invoices, payments and returns in one place | Data export format, price rises at renewal, user and GSTIN limits |
| Dedicated GST filing and reconciliation tool | Imports data from your ERP or books, reconciles with GSTR-2B and IMS, bulk-files for many GSTINs | Multi-state businesses, high invoice volume, e-invoicing filers, CA firms | Priced by GSTIN, invoice or API volume; still needs clean source data |
| CA or GST practitioner files for you | You share sales and purchase data; the professional prepares and files returns using your login or OTP | Owners without time or staff; businesses with notices or complex ITC | Who holds your credentials; fee scope (is reconciliation and GSTR-9 included?); response time near due dates |
| Hybrid: software plus professional review | Staff record invoices in software; a professional reviews reconciliation and files or approves | Growing businesses moving from outsourcing to in-house control | Two costs; agree who files and who signs off each period |
| E-invoicing through the IRP directly | Generate IRNs on a government Invoice Registration Portal without paid software | Businesses just above the e-invoice threshold with few B2B invoices | Manual entry; no automatic link to GSTR-1 corrections or your books |
| Composition scheme filing (CMP-08 and GSTR-4) | Quarterly statement with tax on turnover and one annual return; no ITC | Small traders, manufacturers and restaurants within the turnover limit | Cannot charge GST or claim ITC; limits on inter-state supplies; check eligibility each year |
Software capabilities and costs change often; treat any figure you see as illustrative and get written quotes that state what is included per GSTIN, per user and per invoice. Filing obligations and due dates are set by the CGST Act, 2017, the CGST Rules, 2017 and notifications; check the GST portal, CBIC GST and GST Council. Companies using accounting software must also follow the audit trail requirement under the Companies (Accounts) Rules; see the Ministry of Corporate Affairs.