If you are new to GST, the number of return forms can be confusing. In practice, most businesses deal with only two or three of them. This guide explains every GST return that an Indian business may encounter in 2026, who files it, when it is due, and what happens if you miss the deadline.
The GST Returns That Matter for Most Businesses
For a regular (non-composition) taxpayer, GST compliance revolves around three documents.
| Return | What it is | Who files | Frequency |
|---|---|---|---|
| GSTR-1 | Statement of outward supplies (your sales invoices) | All regular taxpayers | Monthly, or quarterly under QRMP |
| GSTR-3B | Summary return with tax payment | All regular taxpayers | Monthly, or quarterly under QRMP |
| GSTR-2B | Auto-drafted ITC statement (read-only) | System-generated | Monthly, on the 14th |
GSTR-2B is generated by the portal and tells you the input tax credit available for the month. You do not file it, but you reconcile your purchase records against it before claiming ITC in GSTR-3B. GSTR-2A is a separate, continuously updated view of what your suppliers have reported; it is also read-only.
Two related statements are worth knowing:
- GSTR-1A: an optional facility, available from the July 2024 tax period, to add or amend GSTR-1 details for the same period after filing GSTR-1 and before filing GSTR-3B.
- GSTR-3B Table 3 lock: from the July 2025 tax period, the outward liability auto-populated in GSTR-3B from GSTR-1 and GSTR-1A cannot be edited in GSTR-3B (GSTN advisory, June 2025). Corrections go through GSTR-1A or a later GSTR-1.
Monthly vs Quarterly: The QRMP Scheme
Businesses with aggregate annual turnover up to Rs 5 crore can opt for the Quarterly Return Monthly Payment (QRMP) scheme.
| Aspect | Regular monthly | QRMP |
|---|---|---|
| GSTR-1 | Monthly, by the 11th | Quarterly, by the 13th of the month after the quarter |
| GSTR-3B | Monthly, by the 20th | Quarterly, by the 22nd or 24th of the month after the quarter (by state; 22nd in Telangana) |
| Tax payment | With monthly GSTR-3B | Challan PMT-06 by the 25th for the first two months of the quarter, balance with quarterly GSTR-3B |
| Invoice upload | In GSTR-1 | Optional monthly via the Invoice Furnishing Facility (IFF), by the 13th, for the first two months |
QRMP reduces the number of GSTR-1 and GSTR-3B returns from 24 to 8 a year, but tax is still paid monthly. The Invoice Furnishing Facility (IFF) lets QRMP taxpayers upload B2B invoices monthly so their buyers can claim ITC without waiting for the quarterly GSTR-1.
Reporting B2B invoices correctly? The GSTR-1 B2B invoice reporting guide explains Tables 4A and 4B, reverse charge reporting, and where e-commerce supplies now go.
Running a proprietorship? See the step-by-step GST filing guide for proprietors for detailed GSTR-1 and GSTR-3B procedures with deadline-by-deadline walkthroughs.
Due Dates at a Glance
| Return | Due date |
|---|---|
| GSTR-1 (monthly) | 11th of the next month |
| GSTR-1 (QRMP, quarterly) | 13th of the month after the quarter |
| IFF (optional, QRMP) | 13th of the next month (first two months of the quarter) |
| GSTR-3B (monthly) | 20th of the next month |
| GSTR-3B (QRMP, quarterly) | 22nd or 24th of the month after the quarter (by state) |
| PMT-06 (QRMP monthly payment) | 25th of the next month (first two months of the quarter) |
| CMP-08 (composition) | 18th of the month after the quarter |
| GSTR-4 (composition annual) | 30th June following the financial year |
| GSTR-9 (annual return) | 31st December following the financial year |
| GSTR-9C (reconciliation) | 31st December, filed with GSTR-9 |
| ITC-04 (job work) | 25th October and 25th April (half-yearly) if AATO exceeds Rs 5 crore; 25th April (annual) otherwise |
The ITC-04 frequency has applied from 1 October 2021 (Rule 45(3), CGST Rules, as substituted by Notification 35/2021-CT).
Returns for Composition Taxpayers
Businesses under the Composition Scheme (goods: turnover up to Rs 1.5 crore, or Rs 75 lakh in certain special-category states; service providers under Section 10(2A): up to Rs 50 lakh) do not file GSTR-1 or GSTR-3B. They file:
- CMP-08: a quarterly statement-cum-challan declaring turnover and paying tax at the composition rate, due by the 18th of the month after each quarter.
- GSTR-4: an annual return, due by the 30th of June following the financial year (30 June applies from FY 2024-25 onwards).
Composition dealers issue a bill of supply (not a tax invoice), cannot collect GST from customers, and cannot claim input tax credit.
Annual Returns: GSTR-9 and GSTR-9C
| Return | Applies to | Mandatory? |
|---|---|---|
| GSTR-9 | Regular taxpayers | Not required if aggregate turnover is up to Rs 2 crore (may be filed voluntarily); mandatory above Rs 2 crore |
| GSTR-9C | Regular taxpayers with aggregate turnover above Rs 5 crore | Mandatory (self-certified reconciliation statement) |
GSTR-9 consolidates the year's outward supplies, ITC, and tax paid. GSTR-9C reconciles the annual return with the audited financial statements and is self-certified by the taxpayer (the earlier requirement of certification by a chartered accountant was removed from FY 2020-21).
Other GST Returns You May Encounter
| Return | Filed by | When |
|---|---|---|
| GSTR-5 | Non-resident taxable persons | Monthly |
| GSTR-5A | Suppliers of online information and database access or retrieval (OIDAR) services from outside India | Monthly |
| GSTR-6 | Input Service Distributors (ISD) | 13th of the next month |
| GSTR-7 | Persons deducting TDS under GST (Section 51) | 10th of the next month |
| GSTR-8 | E-commerce operators collecting TCS (Section 52) | 10th of the next month |
| GSTR-10 | Final return after cancellation of registration | Within 3 months of the cancellation date or cancellation order, whichever is later |
| GSTR-11 | Persons with a Unique Identity Number (UIN) claiming refunds | Quarterly |
| ITC-04 | Principals sending goods to job workers | Half-yearly or annual (see the due dates table) |
Note: GSTR-9A (the old composition annual return) applied only up to FY 2018-19. From FY 2019-20, composition dealers file quarterly CMP-08 and the annual GSTR-4 instead.
Late Fees and Interest
Missing a GST deadline has two costs: a late fee for the delay, and interest on any tax paid late.
| Return | Late fee per day (CGST + SGST) | Maximum late fee |
|---|---|---|
| GSTR-1 and GSTR-3B (nil) | Rs 20 (Rs 10 + Rs 10) | Rs 500 per return |
| GSTR-1 and GSTR-3B, AATO up to Rs 1.5 crore | Rs 50 (Rs 25 + Rs 25) | Rs 2,000 per return |
| GSTR-1 and GSTR-3B, AATO Rs 1.5 crore to Rs 5 crore | Rs 50 (Rs 25 + Rs 25) | Rs 5,000 per return |
| GSTR-1 and GSTR-3B, AATO above Rs 5 crore | Rs 50 (Rs 25 + Rs 25) | Rs 10,000 per return |
| GSTR-4 | Rs 50 (Rs 20 if nil) | Rs 2,000 (Rs 500 if nil) |
| GSTR-9, AATO up to Rs 5 crore | Rs 50 (Rs 25 + Rs 25) | 0.04% of turnover in the State |
| GSTR-9, AATO Rs 5 crore to Rs 20 crore | Rs 100 (Rs 50 + Rs 50) | 0.04% of turnover in the State |
| GSTR-9, AATO above Rs 20 crore | Rs 200 (Rs 100 + Rs 100) | 0.5% of turnover in the State |
Sources: Notifications 19/2021-CT (GSTR-3B), 20/2021-CT (GSTR-1) and 7/2023-CT (GSTR-4 and GSTR-9). CMP-08 has no late fee, but interest applies on tax paid late.
Interest: 18% per annum under Section 50(1) applies on tax paid late, computed from the day after the due date until payment. When a return is filed late, interest is charged on the portion of tax paid through the electronic cash ledger, not on amounts set off through ITC. ITC wrongly availed and utilised also attracts interest at 18% under Section 50(3).
Three-year limit: under Sections 37(5), 39(11) and 44(2) (inserted by the Finance Act 2023), GSTR-1, GSTR-3B and GSTR-9 cannot be filed after three years from their due date. The GST portal has enforced this bar from the July 2025 tax period.
The Invoice Management System (IMS)
The Invoice Management System (IMS) has been live on the GST portal since October 2024. It lets you accept, reject, or keep pending the invoices your suppliers report. Using it is optional: invoices you take no action on are deemed accepted and flow into your GSTR-2B. Accepted invoices count towards your eligible ITC, rejected ones are left out, and pending ones are carried forward. You can act in IMS after GSTR-2B is generated and recompute GSTR-2B before filing GSTR-3B. Even taxpayers who claim little or no ITC should review the IMS dashboard monthly, because invoices reported against your GSTIN appear there regardless of whether you claim credit.
A Simple Filing Calendar for a Regular Monthly Filer
- Throughout the month: raise tax invoices and record purchases.
- By the 11th: file GSTR-1 for the previous month.
- From the 14th: review GSTR-2B and the IMS dashboard, reconcile your purchases.
- By the 20th: pay tax and file GSTR-3B.
- By 31st December: file GSTR-9 (and GSTR-9C if turnover exceeds Rs 5 crore) for the previous financial year.
How Tax Garden Helps
Choosing between monthly filing and QRMP, tracking shifting due dates, reconciling GSTR-2B and the IMS dashboard, and filing annual returns is a recurring load. Tax Garden files your GSTR-1 and GSTR-3B, manages your QRMP and annual returns, and reconciles your ITC every month under a flat-fee plan. See our GST return filing service or GST compliance plans.
Sources: The CGST Act 2017 (Sections 37, 39, 44, 45, 47 and 50) and CGST Rules 2017 (Rules 45, 59 to 62, 65 to 67, 80 to 82); Notifications 19/2021-CT, 20/2021-CT and 7/2023-CT (late fees); Notification 35/2021-CT (ITC-04 frequency); QRMP and Invoice Furnishing Facility notifications; GSTN advisories on GSTR-1A, IMS and the GSTR-3B Table 3 lock; and the GST portal (gst.gov.in). Verify current due dates and any state-specific staggering on gst.gov.in before filing.
Frequently Asked Questions
Who can opt for the QRMP scheme for GST returns?
Registered taxpayers with aggregate turnover up to Rs 5 crore in the previous financial year can opt for the Quarterly Return Monthly Payment scheme. They file GSTR-1 and GSTR-3B quarterly but pay tax monthly by the 25th using challan PMT-06 in the first two months of each quarter. They can upload B2B invoices monthly through the Invoice Furnishing Facility (by the 13th) so buyers get timely credit.
What are the monthly due dates for GSTR-1 and GSTR-3B?
Monthly filers must file GSTR-1 by the 11th of the following month and GSTR-3B by the 20th. Under QRMP, quarterly GSTR-1 is due by the 13th of the month after the quarter and GSTR-3B by the 22nd or 24th, depending on the state (22nd in Telangana). Late GSTR-3B attracts a late fee of Rs 50 per day (Rs 20 for nil returns), capped by turnover, plus 18% interest on the tax paid late in cash.
Is GSTR-9 annual return compulsory for small businesses?
Taxpayers whose aggregate turnover in the financial year is up to Rs 2 crore are exempted from filing GSTR-9, though they may file it voluntarily. Above Rs 2 crore it is mandatory, and taxpayers with turnover above Rs 5 crore must also file the reconciliation statement in GSTR-9C, which is now self-certified. Both are due by 31 December following the end of the financial year.
What returns does a composition dealer file?
A composition taxpayer files CMP-08 every quarter by the 18th of the month after the quarter, declaring turnover and paying tax at the composition rate. An annual return in GSTR-4 is due by 30 June after the year ends (from FY 2024-25; it was 30 April earlier). Composition dealers issue bills of supply, cannot charge GST to customers and cannot claim input tax credit.
Do I need to act on invoices in the Invoice Management System?
Action in IMS is optional, but it is worth checking every month. The Invoice Management System, live on the GST portal since October 2024, lets you accept, reject or keep pending invoices uploaded by your suppliers. GSTR-2B is generated on the 14th and can be recomputed after IMS action until you file GSTR-3B. Invoices you take no action on are treated as accepted by default, so reviewing them helps you avoid claiming credit on wrong invoices and reduces mismatch notices later.
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