Every GST return explained — GSTR-1, 3B, 9, CMP-08, IFF and QRMP — with due dates, late fees, ITC rules and a step-by-step filing workflow used by Taxpex CAs.
GST return filing is the recurring backbone of every GST-registered business in India. Miss a return and ₹50 a day starts ticking. File the wrong values and your buyer loses input tax credit — and your relationship. This guide walks through every return type, every due date, every late fee, and the exact filing workflow our CAs use across 2,000+ monthly clients at Taxpex. If you want the cycle managed end to end, see our GST return filing service.
Quick view: most regular taxpayers file two returns each month — GSTR-1 (outward supplies) and GSTR-3B (summary + tax payment) — plus one annual return (GSTR-9). Composition dealers file CMP-08 quarterly and GSTR-4 annually. Small taxpayers under QRMP file 3B quarterly with monthly tax via PMT-06.
A GST return is a periodic statement filed on the GSTN portal that reports a taxpayer's outward supplies (sales), inward supplies (purchases), input tax credit (ITC) claimed and net GST liability. The system reconciles your data against your buyers' and suppliers' filings to enforce a self-policing trail of tax credit.
Each return has a fixed format (numbered GSTR-1, GSTR-3B, etc.), a fixed due date (10th, 11th, 13th, 20th, 22nd, 24th of the month depending on the form and state) and a fixed penalty if you miss it. Filing is mandatory even if you had zero sales in the period — those are called nil returns.
| Form | Who files | Frequency | Due date | What it reports |
|---|---|---|---|---|
| GSTR-1 | Regular taxpayers | Monthly / Quarterly (QRMP) | 11th of next month / 13th of next quarter | Outward supplies (invoice-level) |
| GSTR-3B | Regular taxpayers | Monthly / Quarterly (QRMP) | 20th / 22nd / 24th of next month | Summary of sales, ITC and tax paid |
| IFF | QRMP taxpayers (optional) | Monthly (first 2 months of quarter) | 13th of next month | B2B invoices to pass ITC mid-quarter |
| CMP-08 | Composition dealers | Quarterly | 18th of next quarter | Self-assessed tax payment |
| GSTR-4 | Composition dealers | Annual | 30th April after FY end | Annual return for composition |
| GSTR-5 | Non-resident taxable persons | Monthly | 13th of next month | Sales, ITC, tax of NR |
| GSTR-6 | Input Service Distributors | Monthly | 13th of next month | ITC received and distributed |
| GSTR-7 | TDS deductors (Section 51) | Monthly | 10th of next month | TDS deducted under GST |
| GSTR-8 | E-commerce operators (Section 52) | Monthly | 10th of next month | TCS collected |
| GSTR-9 | Regular taxpayers | Annual | 31st December after FY end | Consolidated annual return |
| GSTR-9C | Turnover > ₹5 Cr | Annual | 31st December after FY end | Self-certified reconciliation statement |
| GSTR-10 | On cancellation | One-time | Within 3 months of cancellation | Final return |
| GSTR-11 | UIN holders (embassies) | Monthly | 28th of next month | Refund claim of inward supplies |
GSTR-1 is an invoice-level statement of every taxable outward supply made during the period — B2B invoices, B2C large invoices (above ₹1 lakh inter-state), exports, credit notes, debit notes and amendments. There is no tax payment in GSTR-1; it only populates the buyer's GSTR-2B which determines the ITC they can claim.
HSN-wise reporting in Table 12 is now mandatory at 4-digit level for turnover up to ₹5 Cr and 6-digit level above ₹5 Cr. Missing HSNs is the #1 reason GSTR-1 gets flagged.
GSTR-3B is the workhorse — it is the return where you actually pay the tax. It reports outward supplies (summary), inward supplies liable to reverse charge, ITC claimed, and the net cash + ITC used to discharge liability.
From January 2022 the ITC claim in Table 4 must match what auto-populates from GSTR-2B. You can no longer claim provisional ITC. If your supplier hasn't filed their GSTR-1, that credit doesn't flow — and you can't take it.
Rule 88C is now active — if there is a material mismatch between GSTR-1 (sales declared) and GSTR-3B (tax paid), the portal issues a DRC-01B notice and blocks the next GSTR-1 until you respond.
Taxpayers with aggregate turnover up to ₹5 Cr can opt for the Quarterly Return Monthly Payment scheme. Under QRMP, GSTR-1 and GSTR-3B are filed quarterly, but tax must still be paid monthly using PMT-06 (by the 25th of the next month). The IFF (Invoice Furnishing Facility) lets you push B2B invoices for the first two months of the quarter so your buyers don't have to wait.
| Aspect | Regular (Monthly) | QRMP (Quarterly) |
|---|---|---|
| Turnover eligibility | Any | Up to ₹5 Cr |
| GSTR-1 | Monthly (11th) | Quarterly (13th) |
| GSTR-3B | Monthly (20th) | Quarterly (22nd/24th) |
| Monthly tax payment | Via 3B | Via PMT-06 (25th) |
| IFF | Not applicable | Optional (13th of M1/M2) |
| Best for | High invoice volume | Small businesses, freelancers, retailers |
GSTR-3B due dates are staggered by state to ease load on the portal.
| Category | States / UTs | Due date |
|---|---|---|
| Monthly filers | All India | 20th of next month |
| QRMP — Category X | Chhattisgarh, MP, Gujarat, Maharashtra, Karnataka, Goa, Kerala, TN, Telangana, AP, Daman & Diu, Dadra & NH, Puducherry, A&N, Lakshadweep | 22nd of month after quarter |
| QRMP — Category Y | HP, Punjab, Uttarakhand, Haryana, Rajasthan, UP, Bihar, Sikkim, Arunachal, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, WB, Jharkhand, Odisha, J&K, Ladakh, Chandigarh, Delhi | 24th of month after quarter |
| Scenario | Late fee | Interest |
|---|---|---|
| GSTR-1 / 3B with tax payable | ₹50/day (₹25 CGST + ₹25 SGST), capped | 18% p.a. on tax |
| Nil GSTR-1 / 3B | ₹20/day (₹10 + ₹10), capped | Nil |
| GSTR-9 (annual) | ₹200/day (₹100 + ₹100), capped at 0.5% of turnover | 18% p.a. on tax |
| GSTR-4 (composition) | ₹50/day, capped at ₹2,000 (₹500 if nil) | 18% p.a. |
Late fee caps were rationalised in 2022 — for turnover up to ₹1.5 Cr the maximum 3B late fee is ₹2,000; ₹1.5–5 Cr is ₹5,000; above ₹5 Cr is ₹10,000.
Most founders underestimate the compliance load: 2 returns × 12 months = 24 filings a year, plus 1 annual return, plus state-wise tracking if you have multiple GSTINs, plus 2B reconciliation, plus notice handling. Outsourcing to a CA firm typically costs less than a part-time accountant and removes single-person dependency.
Yes — nil returns are mandatory. Failure attracts ₹20/day late fee and the GSTIN can be suspended after 6 months of non-filing.
From January 2022 the portal enforces sequence — GSTR-1 must be filed before 3B for the same period. Rule 59(6) also blocks GSTR-1 if the previous period's 3B is pending.
GSTR-2A is dynamic — it updates whenever a supplier files. GSTR-2B is a static, period-locked statement generated on the 14th. ITC must now be claimed strictly as per 2B.
No — there is no revision facility. Errors are corrected via amendments in the next period's GSTR-1 (Table 9) or by adjusting in the next 3B before the September return of the next FY.
Taxpex charges from ₹999/month per GSTIN for monthly filing (GSTR-1 + 3B + 2B reconciliation). QRMP plans start at ₹2,499/quarter.
The GST officer can suspend and then cancel your GSTIN under Section 29. Reactivation requires filing all pending returns, paying late fees and submitting a revocation application within 30 days.
GSTR-9 is optional for taxpayers with turnover up to ₹2 Cr. Above that, it is mandatory. GSTR-9C reconciliation is mandatory above ₹5 Cr.
Senior contributor at Taxpex Consultancy. Reviewed by a practising Chartered Accountant. Published on 22 May 2025 · Updated on 22 May 2025.
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via CAGR CalculatorYes. You must know the applicable rate to correctly extract the GST component.
via Reverse GST CalculatorThe new regime is the default. You must actively opt for the old regime while filing.
via Income Tax Calculator FY 2025-26EMI is computed using the standard reducing-balance formula: EMI = P × r × (1+r)^N / ((1+r)^N − 1), where P is the principal, r the monthly interest rate and N the tenure in months.
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