What are GST returns?
Reviewed by Ranga & Company
GST returns: GST returns are the periodic statements a registered business files on the GST portal to report its sales, purchases, tax collected and input tax credit, and to pay tax due.
At a glance
- GSTR-1
- Sales: 11th of next month (quarterly filers: 13th after quarter)
- GSTR-3B
- Summary and payment: 20th (Rajasthan QRMP: 24th after quarter)
- GSTR-9
- Annual return: 31 December after the financial year
- Late fee, GSTR-3B
- ₹50 a day (₹20 for nil) plus 18% interest a year
- Composition
- CMP-08 quarterly by the 18th; GSTR-4 annually by 30 April
Monthly or quarterly?
Businesses with turnover up to ₹5 crore can opt for the QRMP scheme: GSTR-1 and GSTR-3B are filed quarterly, but tax is paid monthly through PMT-06 by the 25th for the first two months of each quarter.
Return calendar
| Return | What it reports | Due |
|---|---|---|
| GSTR-1 | Outward supplies (sales invoices) | 11th monthly / 13th quarterly |
| IFF | Optional B2B invoices for QRMP filers in months 1–2 | 13th |
| GSTR-3B | Summary of sales, ITC and tax paid | 20th monthly / 24th quarterly (Rajasthan) |
| GSTR-9 | Annual return | 31 December |
| GSTR-9C | Reconciliation, turnover above ₹5 crore | 31 December |
Common mistakes
- Filing GSTR-3B without reconciling ITC with GSTR-2B
- Not filing nil returns in months with no sales
- Filing GSTR-1 late, which delays your customers' credit
Frequently asked questions
What is the due date for GSTR-3B?
The 20th of the following month for monthly filers. Quarterly (QRMP) filers in Rajasthan file by the 24th of the month after the quarter.
Do I have to file GST returns if there were no sales?
Yes. A nil return must still be filed for every period you are registered, or late fees apply.
Who must file GSTR-9?
Regular taxpayers with aggregate turnover above ₹2 crore must file GSTR-9; it is optional below that.
Related terms
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