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GST Returns in India: Who Must File, Which Form to Use, and When
Every GST period you must file a return telling the government what you sold, bought, tax collected, and tax paid. Wrong returns mean interest, penalties, and input tax credit disputes. This guide covers every GST return form, who must file, the due dates, and common mistakes.
Who must file GST returns?
Every person registered under GST (a GSTIN holder) must file returns. The form and frequency depend on your business type and turnover:
| Business type | Turnover | Return forms |
|---|---|---|
| Regular taxpayer | Above ₹5 crore | GSTR-1 monthly + GSTR-3B monthly |
| Regular taxpayer | Up to ₹5 crore (monthly filer) | GSTR-1 monthly + GSTR-3B monthly |
| Regular taxpayer | Up to ₹5 crore (quarterly filer) | GSTR-1 quarterly + GSTR-3B quarterly (QRMP) |
| Composition dealer | Any turnover | GSTR-4 quarterly |
| Non-resident taxpayer | Any turnover | GSTR-5 |
| Input Service Distributor | Any turnover | GSTR-6 |
| TDS deductor | Any turnover | GSTR-7 |
| E-commerce operator | Any turnover | GSTR-8 |
| Casual taxpayer | Any turnover | GSTR-1 + GSTR-3B |
| UIN holder (refund) | Any turnover | GSTR-11 |
The main GST return forms
GSTR-1 — Outward supplies (what you sold)
GSTR-1 is where you declare every sale you made in the tax period: all outbound supplies of goods and services, any credit notes or debit notes issued, and any exports. If you sold to a registered dealer, you must also declare the GSTIN of the buyer and the rate of tax applied.
Who files it: All regular taxpayers (monthly or quarterly through QRMP).
What it contains:
- Invoice-level details of all outward supplies
- Exports with shipping bill or bill of export details
- Credit notes and debit notes issued
- Advances received from customers (and the tax on them)
- HSN-wise summary of goods sold
Why it matters: The data in GSTR-1 auto-populates into your buyer’s GSTR-2A as a matched invoice. If your buyer’s ITC claim is disputed because your GSTR-1 was filed incorrectly, it creates a problem for both of you.
GSTR-3B — Summary return (what you owe and what you claimed)
GSTR-3B is the simplified monthly or quarterly summary return. It combines your outward tax liability, input tax credit claimed, tax paid, and any adjustments into a single form. You declare your total tax liability here and pay any GST due.
Who files it: All regular taxpayers (monthly or quarterly through QRMP).
What it contains:
- Summary of outward supplies (taxable value + GST by rate)
- Summary of inward supplies where you paid GST (ITC eligible)
- ITC claimed (with breakdown by type)
- Tax payable and tax paid (with payment challan details)
- Any interest or penalty payable
Due dates:
| Filers | GSTR-3B due date |
|---|---|
| Monthly filers (turnover above ₹5 crore) | 20th of the next month |
| Monthly filers (turnover up to ₹5 crore) | 20th of the next month |
| Quarterly QRMP filers (turnover up to ₹5 crore) | 22nd of the month after the quarter (States: Odisha, Gujarat, Andhra Pradesh, Telangana, Karnataka, Kerala, Tamil Nadu, Puducherry, Andaman and Nicobar Islands, Daman and Diu, Dadra and Nagar Haveli, Lakshadweep) |
| Quarterly QRMP filers (other states) | 24th of the month after the quarter |
GSTR-4 — Composition dealer return
If you are on the GST composition scheme, you pay tax at a fixed rate on your turnover and file GSTR-4 every quarter. The return is simpler than GSTR-1 — it is a summary of your outward supplies and tax paid at the composition rate.
Who files it: Composition taxpayers only.
Composition rates:
- Manufacturers (not inter-state): 0.5% CGST + 0.5% SGST = 1% total
- Restaurants (not takeaways, not AC restaurants with alcohol): 2.5% CGST + 2.5% SGST = 5% total
- Other services: 3% CGST + 3% SGST = 6% total
- All mixed supplies: highest rate applies
Due date: 18th of the month after the quarter.
Important limits: Composition dealers cannot collect GST from buyers (they show it as inclusive in their price), cannot claim input tax credit on purchases, and cannot make inter-state supplies.
GSTR-9 — Annual return
GSTR-9 is the annual GST return — a consolidated summary of all your outward supplies, inward supplies, ITC claimed, and tax paid across the entire financial year. It reconciles your monthly or quarterly returns with your annual books.
Who files it: All regular taxpayers and composition dealers must file GSTR-9 for every FY.
What it contains:
- Annual summary of outward supplies (by GST rate)
- Annual summary of inward supplies (by GST rate)
- ITC claimed and reversed during the year
- Tax paid (with details of each tax type: CGST, SGST, IGST, cess)
- Any demand or refund claims pending
Due date: 31st December of the next financial year. For FY 2025-26, the due date is 31 December 2026.
Late filing penalty: ₹200 per day (₹100 CGST + ₹100 SGST) up to a maximum of 0.5% of the taxpayer’s turnover in the state or union territory, or ₹5,000, whichever is less.
Note: GSTR-9A (annual return for composition dealers) and GSTR-9B (annual return for e-commerce operators) were discontinued after FY 2022-23. Composition dealers now file GSTR-9.
GSTR-11 — UIN holder return
If you hold a Unique Identification Number (UIN) — typically a foreign diplomatic mission or a United Nations body — you can claim refund of GST paid on purchases in India. GSTR-11 is the form used to declare these purchases and claim the refund.
Who files it: UIN holders only.
QRMP scheme — quarterly filing for small taxpayers
The Quarterly Return Filing and Monthly Payment scheme (QRMP) lets taxpayers with turnover up to ₹5 crore file GST returns quarterly instead of monthly. Under QRMP, you still pay tax monthly (by the 25th of each month) using Form GST PMT-06, but you file GSTR-1 and GSTR-3B only once per quarter.
To qualify for QRMP:
- Your aggregate turnover across all GSTINs in India is up to ₹5 crore in the previous financial year
- You are a regular taxpayer (not a composition dealer)
- You have not defaulted in tax payment
How QRMP works:
- Every month by the 25th: pay GST due using GST PMT-06 (based on estimated liability)
- End of the quarter: file GSTR-1 (outward supplies)
- End of the quarter: file GSTR-3B (summary with actual figures, adjusting for what you paid monthly)
If you overpaid in your monthly instalments, the excess credits automatically carries forward to the next month.
GSTR-1 due dates for QRMP filers (quarterly):
- 13th of the month after the quarter (for the states listed above)
- 11th of the month after the quarter (for other states)
How to file a GST return
All GST returns are filed online on the GST portal (gst.gov.in) or through a GSP (GST Suvidha Provider) or an authorized GST practitioner. Here is the step-by-step process for the most common return — GSTR-3B:
- Log in to gst.gov.in with your GSTIN and password
- Go to Returns > Returns Dashboard
- Select the tax period (month/quarter) and file GSTR-3B
- Review the auto-populated data from GSTR-1 (outward supplies) and GSTR-2B (ITC received)
- Declare any additional inward supplies not auto-populated
- Confirm the ITC claimed and tax payable
- Pay any tax due (via net banking, UPI, or NEFT/RTGS) — if tax is nil, you can file a nil return by SMS
- Submit the return using DSC or EVC
- Save the ARN (Acknowledgment Reference Number) as proof of filing
Nil GSTR-3B: If you have no tax liability for the period, you can file a nil return through SMS by sending “NIL” to 14409 from your registered mobile number.
Common GST return filing mistakes
Mistake 1 — Filing GSTR-1 with wrong recipient GSTIN. If you enter the wrong GSTIN for a B2B buyer, their ITC claim will not match and they may lose the credit. Always verify GSTINs using the GST portal’s search tool before filing.
Mistake 2 — Claiming ITC on invoices not reflecting in GSTR-2B. ITC is only legitimate when the supplier has filed their GSTR-1 and the tax appears in your GSTR-2B. Claiming ITC on invoices your supplier has not filed is a frequent cause of ITC disputes and interest demands.
Mistake 3 — Missing the GSTR-3B due date. Late filing attracts a penalty of ₹200 per day (₹100 CGST + ₹100 SGST), capped at 0.5% of turnover or ₹5,000, whichever is lower. More importantly, if you miss the filing deadline, you cannot file GSTR-1 for the same period until the GSTR-3B is filed — creating a cycle of defaults.
Mistake 4 — Forgetting to pay tax monthly under QRMP. QRMP filers must pay estimated tax by the 25th of each month. If you skip a monthly payment, you may face a late fee when you file GSTR-3B at the end of the quarter.
Mistake 5 — Wrong classification of supply rate. Declaring a 18% sale as 5% in GSTR-1 creates a mismatch that GST officers can flag during scrutiny. Always verify the correct GST rate for your products or services using the HSN search on the GST portal or the CGST rate notifications.
Frequently asked questions
Can I file GST returns if my GST registration is cancelled? No. Once your GST registration is cancelled, you cannot file any GST return. If you have tax liability outstanding after cancellation, you must file a GSTR-10 (final return) before the cancellation is processed. Any tax due must be paid before the registration is cancelled.
What happens if I miss a GSTR-3B filing deadline? You can still file after the deadline, but a late fee applies (₹200 per day, capped at 0.5% of turnover or ₹5,000, whichever is lower). More significantly, until GSTR-3B is filed, you cannot file GSTR-1 for the subsequent period — which means you cannot issue valid tax invoices to buyers.
Do I need to file GSTR-1 if I have no sales in a period? Yes. If you are a registered taxpayer but made no outward supplies during a tax period, you must still file a GSTR-1 (nil return or through SMS “NIL”). A nil GSTR-1 ensures your buyer’s records remain clean and avoids ITC mismatch notices for them.
What is the difference between GSTR-1 and GSTR-3B? GSTR-1 is an invoice-level report of everything you sold — it contains the GSTIN of each buyer, the invoice amount, and the tax rate applied. GSTR-3B is a summary return where you declare your total tax liability, total ITC claimed, and tax paid. GSTR-1 data flows to your buyers as their ITC claim record; GSTR-3B is what you use to pay tax to the government.
Is GSTR-9 mandatory for all GST taxpayers? Yes. GSTR-9 (annual return) is mandatory for all regular GST taxpayers and composition dealers, regardless of turnover. The only exceptions are casual taxpayers (who file GSTR-10 on cancellation) and UIN holders (who file GSTR-11).
Disclosure: FinWiz24 is an independent editorial publication. We do not earn commission from any GST-related products or services discussed on this page.
Sources
- CGST Act 2017, Chapter VIII — Returns (verified 2026-10-08)
- GST Portal — Returns Dashboard (verified 2026-10-08)
- 56th GST Council Meeting — FAQ, September 2025 (verified 2026-10-08)
- CBIC GST Notifications — Rate Rationalisation, September 2025 (verified 2026-10-08)