Key Takeaways
- A regular GST taxpayer mainly files two returns: GSTR-1 (outward supplies) and GSTR-3B (summary and tax payment). GSTR-2B is an auto-drafted ITC statement you read, not file.
- Filing frequency depends on turnover: businesses up to Rs 5 crore can opt for the QRMP scheme (quarterly returns with monthly tax payment); others file monthly.
- Composition taxpayers file CMP-08 quarterly and GSTR-4 annually instead of GSTR-1 and GSTR-3B.
- GSTR-9 (annual return) is optional up to Rs 2 crore turnover and mandatory above it. GSTR-9C (reconciliation statement) applies above Rs 5 crore.
- Late filing attracts a daily late fee plus 18% per annum interest on tax paid late.
- The GST 2.0 rate changes (effective 22 September 2025) changed the rates, not the return forms. The forms below are unchanged.
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.
Looking for expert help with types of GST returns India 2026 forms due dates? The team at Tax Garden, based in Kondapur, Hyderabad, helps Indian SMEs stay compliant end-to-end: filings, notices, and advisory, all in one place.
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 (QRMP) |
| GSTR-3B | Summary return with tax payment | All regular taxpayers | Monthly or quarterly (QRMP) |
| GSTR-2B | Auto-drafted ITC statement (read-only) | System-generated | Monthly |
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.
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 (staggered by state) |
| Tax payment | With monthly GSTR-3B | Monthly, via challan PMT-06 (first two months of the quarter) |
| Invoice upload | In GSTR-1 | Optional monthly via the Invoice Furnishing Facility (IFF) |
QRMP reduces the number of 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.
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 |
| GSTR-3B (monthly) | 20th of the next month |
| GSTR-3B (QRMP, quarterly) | 22nd or 24th of the month after the quarter (by state) |
| 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 |
Returns for Composition Taxpayers
Businesses under the Composition Scheme (turnover up to Rs 1.5 crore, or Rs 75 lakh in certain special-category states) 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.
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 | Optional if turnover is up to Rs 2 crore; mandatory above Rs 2 crore |
| GSTR-9C | Regular taxpayers with 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).
Other GST Returns You May Encounter
| Return | Filed by |
|---|---|
| GSTR-5 | Non-resident taxable persons |
| GSTR-6 | Input Service Distributors (ISD) |
| GSTR-7 | Persons deducting TDS under GST (Section 51) |
| GSTR-8 | E-commerce operators collecting TCS (Section 52) |
| GSTR-10 | Final return after cancellation of registration |
| GSTR-11 | Persons with a Unique Identity Number (UIN) claiming refunds |
Note: GSTR-9A (the earlier composition annual return) has been replaced by the CMP-08 and GSTR-4 combination, so composition dealers no longer file GSTR-9A.
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 | Nil return |
|---|---|---|
| GSTR-1 and GSTR-3B | Rs 50 per day (Rs 25 CGST + Rs 25 SGST), capped per return | Rs 20 per day (Rs 10 + Rs 10) |
| GSTR-9 | Rs 200 per day (Rs 100 + Rs 100), subject to a turnover-linked cap | Same structure |
Interest: 18% per annum applies on the net tax paid in cash after the due date, computed from the due date until payment. This is charged on the cash portion of the liability, not on amounts set off through ITC.
The Invoice Management System (IMS)
From FY 2025-26, the GST portal's Invoice Management System (IMS) requires you to accept, reject, or keep pending the invoices your suppliers report. The action you take flows into your GSTR-2B and therefore your eligible ITC. 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.
- 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.
Frequently Asked Questions
How many GST returns does a regular business file in a year?
A regular monthly filer files 12 GSTR-1 and 12 GSTR-3B returns, plus the annual GSTR-9, so up to 25 filings a year. Under the QRMP scheme (turnover up to Rs 5 crore), this drops to 4 GSTR-1 and 4 GSTR-3B returns plus monthly tax payments, with the annual return on top.
What is the difference between GSTR-1 and GSTR-3B?
GSTR-1 is the detailed statement of your outward supplies (sales invoices). GSTR-3B is a summary return where you declare total sales, input tax credit, and pay the net tax. Both are mandatory for regular taxpayers; GSTR-1 reports the detail and GSTR-3B settles the tax.
Do I have to file a GST return if there were no sales?
Yes. A nil GSTR-1 and nil GSTR-3B must still be filed for the period to stay compliant. The nil-return late fee is Rs 20 per day (Rs 10 CGST + Rs 10 SGST) if you miss the deadline.
Is GSTR-9 mandatory for small businesses?
GSTR-9 is optional for taxpayers with aggregate annual turnover up to Rs 2 crore and mandatory above that. GSTR-9C, the reconciliation statement, applies only when turnover exceeds Rs 5 crore. Both are due by 31 December following the financial year.
Did GST 2.0 change the GST return forms?
No. The GST 2.0 reforms effective 22 September 2025 restructured the tax rates into the 5%, 18%, and 40% slabs but did not change the return forms or their due dates. You file the same GSTR-1, GSTR-3B, and annual returns as before.
Sources: The CGST Act 2017 and CGST Rules 2017 (return forms, due dates, and late fees under Sections 37, 39, 44, 47, and 50); the QRMP scheme and Invoice Furnishing Facility notifications; CBIC notifications on GSTR-4 and GSTR-9/9C applicability thresholds; and the GST portal (gst.gov.in). Verify current due dates and any state-specific staggering on gst.gov.in before filing.
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