Every GST-registered business in India must file GST returns — but the number of forms, due dates, and rules can be confusing. Filing the wrong form, missing a due date, or making errors in ITC claims are the most common reasons for GST notices and penalties. This guide breaks down exactly which returns apply to your business, when they are due, what happens if you miss them, and how to avoid the most common mistakes.
GSTR-1 — Report all your sales invoices
GSTR-1 is the return where you report all outward supplies (sales and invoices) made during the period. It must be filed even if you have no sales (nil return). Monthly filers (turnover above 5 crore): due by the 11th of the following month. Quarterly QRMP filers (turnover below 5 crore): due by the 13th of the month after the quarter ends. Key rule: You cannot file GSTR-1 if you have a pending GSTR-3B from the previous period. Late fee: 50 per day for returns with liability; 20 per day for nil returns.
GSTR-3B — Summary return with actual tax payment
GSTR-3B is the monthly or quarterly summary return where you report net sales, purchases (for ITC), and pay the net GST liability. It is the most important return — failing to file GSTR-3B blocks your GST registration. Monthly filers: due by the 20th of the following month. Quarterly QRMP filers: due by the 22nd or 24th of the month after the quarter (varies by state). Key warning: Interest at 18% per annum applies on any unpaid tax from the due date.
GSTR-9 — Annual reconciliation return
GSTR-9 is the comprehensive annual GST return that reconciles all monthly or quarterly returns filed during the financial year. It is due by December 31 of the following financial year. Businesses with turnover below 2 crore are exempt. GSTR-9C (Reconciliation Statement certified by a CA) is mandatory for businesses with turnover above 5 crore. Tip: Errors in monthly GSTR-3B that were not corrected in the year can be fixed in GSTR-9, within prescribed limits.
GSTR-2B — Your auto-generated ITC statement
GSTR-2B is an auto-generated ITC statement showing the input tax credit available to you based on invoices filed by your suppliers in their GSTR-1. It is generated on the 14th of every month. Before filing your GSTR-3B, always cross-check your purchase invoices against GSTR-2B. If a supplier has not filed their GSTR-1, their invoices will not appear in your GSTR-2B and you cannot claim ITC for those purchases — even if you have the invoice.
Frequently Asked Questions
8 questions answered by our legal experts
1What is the difference between GSTR-1 and GSTR-3B?
2What is the QRMP scheme and should I opt for it?
3What is Input Tax Credit (ITC) and how do I claim it correctly?
4What happens if I miss the GSTR-3B filing date?
5Can I revise a GST return after filing?
6What is the penalty for GST evasion?
7Do I need to file a nil GST return?
8What is the difference between zero-rated and exempt supply in GST?
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