All GST returns explained β GSTR-1, GSTR-3B, GSTR-9, GSTR-9C β with updated due dates, QRMP scheme, IMS changes, late fees, and expert CA-assisted monthly filing for every business.
Every GST-registered business must periodically submit returns β structured statements declaring outward supplies (sales), inward supplies (purchases), Input Tax Credit (ITC) claimed, and tax paid. These returns are filed electronically on the GST portal (gst.gov.in) and form the backbone of GST compliance.
The type and frequency of returns you file depends on your registration type (regular / composition), turnover, and whether you've opted for the QRMP scheme. Filing on time prevents late fees, interest, and GST notices β and ensures your buyers can claim ITC on your invoices without disputes.
Your GSTR-1 filing directly auto-populates your buyer's GSTR-2B β their ITC eligibility statement. If you file late, your buyers cannot claim ITC until you file, which strains B2B relationships and can cost you customers. Consistent, timely filing also builds your GST compliance rating β which affects e-way bill access, refund processing, and bank loan eligibility.
Here is every GST return form β who must file it, what it contains, and the exact due date for FY 2025β26.
Filed by all regular taxpayers. Contains invoice-wise details of all outward supplies (B2B invoices, B2C summaries, exports, debit/credit notes). Auto-populates buyer's GSTR-2B. From Jan 2025: HSN codes must be selected from portal drop-down β manual entry disabled.
New facility to amend GSTR-1 of the same tax period before filing GSTR-3B. Introduced to correct errors without waiting for the next month. Critical from Nov 2025 β Table 3.2 of GSTR-3B is now non-editable, so corrections must go through GSTR-1A before GSTR-3B is filed.
Monthly self-declared summary return β outward supplies summary, ITC claimed, net tax payable. Must be filed even with zero transactions (nil return). From July 2025: auto-populated liability is hard-locked. From Nov 2025: Table 3.2 values are non-editable. 3-year time limit for filing from July 2025.
Quarterly challan-cum-statement for composition taxpayers to pay their flat-rate tax liability. Filed instead of GSTR-3B for composition dealers. Due: JulβSep → 18 Oct, OctβDec → 18 Jan, JanβMar → 18 Apr.
Annual return for composition scheme taxpayers β consolidated summary of all supplies and tax paid during the financial year. Simple format. No invoice-level details required.
For foreign persons/entities supplying taxable goods or services in India. Must be filed within the registration period. Shows all outward supplies, ITC, and tax paid during the period of operation in India.
For Online Information Database Access and Retrieval (OIDAR) service providers supplying services from outside India to unregistered persons in India β streaming platforms, cloud services, SaaS tools, etc.
Filed by ISD units to distribute ITC on common input services to branches with different GSTINs. Mandatory from April 2025 for all ISD-registered entities. Must reconcile ITC received vs distributed across branches.
Filed by government entities and notified persons who deduct TDS at 1% on GST payments above ₹2.5 lakh. Shows TDS deducted, deposited, and supplier-wise details. Generates TDS credit for the supplier's ledger.
Filed by e-commerce operators (Amazon, Flipkart, Swiggy, Zomato, etc.) who collect TCS at 1% on taxable supplies made through their platform. Shows operator-wise TCS collected and remitted.
Comprehensive annual return consolidating all monthly GSTR-1 and GSTR-3B data. 6 parts, 19 sections covering annual outward/inward supplies, ITC availed/reversed, tax paid. GSTR-9 format updated per Notification No. 16/2025-CT to integrate IMS-based ITC auto-population.
Self-certified reconciliation statement comparing turnover and ITC as per audited financial statements vs. GST returns. No longer requires CA certification (self-certified since FY 2020-21). Filed along with GSTR-9. Late fee: ₹200/day capped at 0.25% of turnover.
The QRMP (Quarterly Return Monthly Payment) scheme allows taxpayers with turnover up to ₹5 crore to file GSTR-1 and GSTR-3B quarterly (not monthly) β while paying tax monthly via PMT-06 challan. This reduces filing frequency from 24 returns/year to 8 β dramatically cutting compliance effort. Optional IFF (Invoice Furnishing Facility) allows upload of B2B invoices in months 1 and 2 of the quarter to pass on timely ITC to buyers, without waiting for the quarter-end GSTR-1.
| Return Form | Filer Category | Due Date | Late Fee |
|---|---|---|---|
| GSTR-1 | Monthly filers (turnover > ₹5Cr or opted out of QRMP) | 11th of following month | ₹50/day (₹20 for nil) |
| GSTR-1 | Quarterly filers under QRMP (turnover ≤ ₹5Cr) | 13th of month after quarter | ₹50/day (₹20 for nil) |
| IFF | QRMP filers β optional monthly B2B upload | 13th of Month 1 & 2 of quarter | No late fee (optional) |
| GSTR-3B | Monthly filers | 20th of following month | ₹50/day + 18% interest |
| GSTR-3B | QRMP quarterly β State Group 1 | 22nd of month after quarter | ₹50/day + 18% interest |
| GSTR-3B | QRMP quarterly β State Group 2 | 24th of month after quarter | ₹50/day + 18% interest |
| PMT-06 | QRMP monthly tax payment (months 1 & 2) | 25th of each month | 18% interest on late payment |
| CMP-08 | Composition scheme dealers | 18th of month after quarter | ₹50/day + interest |
| GSTR-4 | Composition β annual return | 30 Apr 2026 (FY 2025β26) | ₹50/day, capped ₹2,000 |
| GSTR-6 | Input Service Distributors | 13th of following month | ₹50/day |
| GSTR-7 | TDS Deductors | 10th of following month | ₹50/day |
| GSTR-8 | E-commerce operators (TCS) | 10th of following month | ₹50/day |
| GSTR-9 | Regular taxpayers β turnover > ₹2 Crore | 31 December 2026 | ₹200/day, max 0.25% turnover |
| GSTR-9C | Turnover > ₹5 Crore (reconciliation) | 31 December 2026 | ₹200/day, max 0.25% turnover |
State Group 1 (QRMP 22nd): Gujarat, Maharashtra, Karnataka, Goa, Kerala, TN, Telangana, AP, Puducherry, etc. State Group 2 (QRMP 24th): HP, Punjab, Haryana, Rajasthan, UP, Bihar, Delhi, WB, Jharkhand, Odisha, NE states, J&K, Ladakh, etc.
Per GSTN advisory dated 5 December 2025: Auto-populated values in Table 3.2 of GSTR-3B (inter-state supplies to unregistered persons, composition taxpayers, UIN holders) are now non-editable from the November 2025 tax period onwards. The system uses only values auto-populated from GSTR-1/1A/IFF. To correct errors: file GSTR-1A for the same period before filing GSTR-3B, or correct in the next month's GSTR-1.
From the July 2025 tax period onwards, auto-populated tax liability figures in GSTR-3B are hard-locked β they cannot be reduced below the system-computed values. Taxpayers can add to the liability but cannot reduce the auto-populated amount. If your books show a lower liability, you must use GSTR-1A to correct the input data first.
From the July 2025 tax period onwards: taxpayers cannot file GSTR-1 or GSTR-3B after 3 years from the relevant due date. For example, GSTR-3B for July 2025 (due 20 August 2025) cannot be filed after 20 August 2028. If you have old pending returns, file them immediately β the window is closing permanently.
The Invoice Management System (IMS) allows recipients to Accept, Reject, or Keep Pending invoices filed by suppliers in GSTR-1/IFF β before those invoices auto-populate GSTR-2B and GSTR-3B. Accepted invoices generate confirmed ITC in GSTR-2B. Rejected invoices are flagged back to the supplier. GSTR-9 format has been updated per Notification No. 16/2025-CT to incorporate IMS-based ITC disclosures.
Late filing of GST returns is one of the most common and avoidable compliance issues. The cascading effects β late fees, interest, blocked e-way bills, and lost ITC for buyers β make timely filing non-negotiable.
| Violation | Section | Penalty / Late Fee |
|---|---|---|
| Late filing β with tax liability (GSTR-1/3B) | Section 47 | ₹50/day (₹25 CGST + ₹25 SGST) β capped at ₹5,000 per return |
| Late filing β nil return (GSTR-1/3B) | Section 47 | ₹20/day (₹10 CGST + ₹10 SGST) β capped at ₹500 per return |
| Interest on unpaid tax | Section 50 | 18% per annum β from due date to actual payment date |
| Late filing GSTR-9 annual return | Section 47(2) | ₹200/day (₹100 CGST + ₹100 SGST) β maximum 0.25% of aggregate turnover |
| E-way bill generation blocked | Rule 138E | If GSTR-3B not filed for 2+ consecutive months, e-way bill generation is blocked |
| GSTIN suspended / cancelled suo moto | Section 29(2) | GSTR-3B not filed for 6 months (regular) or 3 tax periods (composition) β suo moto cancellation |
| ITC loss for buyers | Section 16 | If your GSTR-1 is not filed, buyers cannot claim ITC β customer loss risk |
Input Tax Credit (ITC) reconciliation β matching your purchase records with GSTR-2A/2B β is one of the most important monthly tasks in GST compliance. Incorrect ITC claims are the single biggest cause of GST notices.
Real-time auto-populated statement of all invoices filed by your suppliers in their GSTR-1. Updates every time a supplier files. Use 2A for tracking supplier behaviour but NOT for final ITC claims β it changes continuously.
Fixed auto-generated ITC statement for each month β generated on the 14th of the following month. This is the authoritative document for ITC claims. ITC in GSTR-3B must match GSTR-2B. Claiming more than GSTR-2B triggers scrutiny notices.
Under Rule 36(4), ITC claimed in GSTR-3B cannot exceed the ITC reflecting in GSTR-2B. If your supplier hasn't filed their GSTR-1, the invoice won't appear in your GSTR-2B β meaning you cannot claim that ITC until they file. We reconcile your purchases vs GSTR-2B every month and follow up with non-filing suppliers proactively.
You share your sales register, purchase invoices, bank statements, and any credit/debit notes. We accept data in any format β Excel, Tally export, PDF invoices, or WhatsApp-shared documents. Deadline: by the 8th of every month.
Our team matches your purchase invoices against GSTR-2B to identify missed ITC, flag non-filing suppliers, highlight GSTIN mismatches, and determine ineligible ITC (Section 17(5) blocked credit). We communicate with non-filing suppliers on your behalf.
All B2B invoices, B2C summaries, exports, debit/credit notes filed in GSTR-1 by the 10th (a day before due date) to give your buyers maximum time to see ITC in their GSTR-2B. HSN/SAC codes verified on each invoice before upload.
Output tax liability computed from GSTR-1 data. ITC from GSTR-2B applied (with Rule 36(4) compliance). Net tax payable computed after ITC offset. Cash payment through PMT-06 if required. GSTR-3B filed by the 19th β a day before due date β for safety margin.
End-of-year reconciliation of all 12 months' data. Annual return (GSTR-9) prepared and filed. Reconciliation statement (GSTR-9C, if turnover > ₹5Cr) prepared and filed. Any differences identified during annual reconciliation resolved with DRC-03 voluntary payments before filing.
Dedicated compliance calendar for each client. We file 1β2 days before due date β never on deadline day.
Monthly GSTR-2B reconciliation ensures you claim every eligible rupee of ITC β reducing your net tax outflow.
Every return reviewed before submission. GSTIN validation, HSN code verification, and Table 3.2 cross-check done on every invoice.
ASMT-10, DRC-01, and GSTR-3A notices handled by our GST experts β detailed, legally sound replies within deadlines.
Share data via WhatsApp/email. No office visit needed. We serve clients across India and NRIs abroad.
One dedicated CA/GST professional handles your account every month β knows your business, not a rotating team.
Late fee for GSTR-1/3B with tax liability: ₹50/day (₹25 CGST + ₹25 SGST), capped at ₹5,000 per return. Nil returns: ₹20/day, capped at ₹500. Additionally, interest at 18% per annum on unpaid tax from the due date. For GSTR-9 annual return: ₹200/day, maximum 0.25% of aggregate turnover in the state.
GSTR-2A is a real-time, dynamic ITC statement β it updates every time a supplier files their GSTR-1. GSTR-2B is a fixed, static ITC statement generated on the 14th of each month β it shows only invoices filed by suppliers up to that month's cut-off. For ITC claims in GSTR-3B, only GSTR-2B is the authoritative document. Claiming more ITC than what appears in GSTR-2B violates Rule 36(4) and attracts notices.
The Quarterly Return Monthly Payment (QRMP) scheme allows businesses with turnover up to ₹5 crore to file GSTR-1 and GSTR-3B quarterly (reducing returns from 24 to 8 per year) while paying tax monthly via PMT-06. Optional IFF allows monthly B2B invoice upload for months 1 and 2 of the quarter. QRMP is ideal for small businesses with manageable monthly transaction volumes.
From the July 2025 tax period onwards, GSTR-1 and GSTR-3B cannot be filed after 3 years from the relevant due date. For example, GSTR-3B for July 2025 (due August 20, 2025) cannot be filed after August 20, 2028. If you have multiple years of unfiled returns, act immediately β the window is closing permanently.
GSTR-9 is mandatory for all regular GST taxpayers with aggregate turnover exceeding ₹2 crore. For FY 2025β26, GSTR-9 must be filed by 31 December 2026. Taxpayers with turnover up to ₹2 crore may file voluntarily. GSTR-9C (reconciliation statement) is mandatory if turnover exceeds ₹5 crore and must be self-certified by the taxpayer β no CA certification required.
Expert CA-assisted GST return filing with ITC reconciliation, notice handling, and annual compliance. Starting at ₹499/month.