GST return filing, explained for Indian businesses

If you're registered under GST, filing returns is not optional, and missing a return triggers late fees, interest, and eventually a block on your e-way bills and your buyers' ITC. This guide explains, in plain English, which returns you must file, what goes in each, and by when, so you can build a filing calendar you actually keep.

The GST returns that matter

• GSTR-1, your outward supplies (sales).
• GSTR-3B, a summary return where you pay tax and claim ITC.
• GSTR-9 / 9C, the annual return and reconciliation statement.
• QRMP, a scheme that changes the cadence of 1 and 3B for smaller taxpayers.

GSTR-1, your sales return

GSTR-1 reports the invoices you've raised, and it feeds your customers' GSTR-2B, so filing it correctly and on time directly affects their ITC.

• What goes in it: B2B invoices, B2C supplies, credit/debit notes, exports and SEZ supplies, HSN-wise summary, advances, and amendments to prior periods.
• Due date: monthly filers by the 11th of the following month; QRMP filers file quarterly by the 13th of the month after the quarter, with an optional Invoice Furnishing Facility (IFF) for months 1 and 2 (B2B invoices only, by the 13th, ₹50 lakh monthly cap).

GSTR-3B, the summary and payment return

GSTR-3B is where you declare net tax, claim eligible ITC (reconciled to your GSTR-2B, see the GSTR-2B guide), and pay.

• What goes in it: outward tax payable (Table 3 is now auto-populated from GSTR-1/1A and hard-locked since July 2025, so corrections go through GSTR-1A before you file), ITC claimed/reversed/ineligible, RCM, and the net tax paid.
• Due date: monthly filers by a flat 20th of the following month (the old 20/22/24 staggering no longer applies to monthly filers). QRMP filers file quarterly by the 22nd or 24th depending on their state, and pay tax monthly for months 1 and 2 via PMT-06 by the 25th.

The QRMP scheme, in brief

QRMP (Quarterly Return, Monthly Payment) lets smaller taxpayers file GSTR-1 and 3B quarterly while paying tax monthly.

• Who's eligible: aggregate turnover up to ₹5 crore.
• How it works: quarterly GSTR-1 and 3B, monthly PMT-06 payment, and an optional IFF to upload B2B invoices in months 1 and 2 so buyers get ITC earlier.

The annual return, GSTR-9 and 9C

• GSTR-9 (annual return): filing is optional if turnover is ₹2 crore or below, mandatory above. Due 31 December following the FY.
• GSTR-9C (reconciliation statement): required if turnover exceeds ₹5 crore, now self-certified (no CA/CMA certification needed). Filed with GSTR-9 by 31 December.

Late fees and interest

• Late fee (GSTR-1/3B): ₹50 per day (₹20 for a nil return), with turnover-based caps (₹2,000 up to ₹1.5 cr turnover, ₹5,000 up to ₹5 cr, ₹10,000 above; ₹500 for nil).
• Interest: 18% per annum on late tax payment, and 18% on ITC wrongly availed and utilised.

A filing calendar

FAQ

Do I have to file a return even with no sales? Yes, file a nil return; not filing still attracts a late fee (₹20 per day, capped at ₹500).

Can I revise a GST return after filing? No. GSTR-1 and 3B can't be revised; you correct errors through a later period's amendment tables (or GSTR-1A for the same period before filing 3B), up to 30 November of the following FY or the annual return, whichever is earlier.

What happens if I keep missing returns? Late fee and interest accrue, GSTR-1 is blocked if 3B is pending, the e-way bill facility is blocked after two consecutive missed periods, your buyers lose ITC, and it can end in a best-judgment assessment and cancellation. Returns also cannot be filed beyond three years from their due date.

What is the composition scheme? A simplified scheme for turnover up to ₹1.5 crore (₹75 lakh in some states, ₹50 lakh for service providers) with flat rates (1% traders/manufacturers, 5% restaurants, 6% services) and CMP-08 quarterly plus GSTR-4 annually, in exchange for giving up ITC.

Related guides

• GSTR-2B reconciliation
• Accounting for CA firms
• GSTR-2B reconciliation, step by step