Provided are a gel composition for a shower filter with viscosity restorability, a method for manufacturing a shower gel filter and a shower filter. More particularly, the gel composition for a shower filter includes dextrin, a fragrance, water and a water-soluble cellulose ether, and may further include vitamin C intended to remove residual chlorine and harmful substances contained in water, and a food coloring intended to allow the users to identify a particular type of fragrance.