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GST return filing reports sales, purchases, tax liability, input tax credit and tax payments to the GST department. SetupFiling.in helps businesses prepare and file returns such as GSTR-1, GSTR-3B, CMP-08, GSTR-9 and other applicable GST forms.
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Depending on the category, a GST registered taxpayer must file various returns at the GSTN Portal. The GST prescribes 22 different forms of GST returns, only 11 of which are now functioning. The due dates are subject to change without notice; please see gst.gov.in for the most up-to-date information. If the taxpayer’s turnover in the previous financial year was less than Rs 5 crore, the tax filing frequency might also be quarterly.
Every GST-registered business in India must file periodic returns to report their sales, purchases, tax collected, and tax paid. Timely GST return filing is mandatory under the CGST Act, 2017.
GST Return Filing is the process of submitting detailed records of your business’s outward supplies (sales), inward supplies (purchases), and tax liability to the GST portal. These returns help the government track tax compliance and verify Input Tax Credit (ITC) claims.
Under the Goods and Services Tax regime, businesses registered under GST are legally required to file monthly, quarterly, or annual returns depending on their turnover and registration type. Non-filing or delayed GST return filing attracts heavy penalties and interest charges, and can result in cancellation of your GSTIN.
At setupfiling.in, our team of experienced Chartered Accountants and GST practitioners ensures your returns are filed accurately, every single time — eliminating the risk of notices, penalties, and ITC mismatches.
Details of outward supplies (sales). Filed monthly or quarterly. Mandatory for all taxpayers.
Monthly summary return of GST liabilities and input tax credit. Filed by all regular taxpayers.
Annual return and reconciliation statement. Mandatory for taxpayers above ₹2 crore turnover.
For businesses under the Composition Scheme. Filed quarterly and annually.
Our streamlined process makes GST return filing fast, accurate, and completely hassle-free for your business
Upload your sales invoices, purchase records, and bank statements securely through our portal.
Our GST specialists verify data, reconcile ITC, and prepare your return with zero-error assurance.
We share a draft return for your review. You confirm, and we proceed — no surprises, ever.
Return filed on the GST portal. You receive acknowledgement and ARN for your records instantly.
All business owners and dealers who have registered under the GST system must file GST returns according to the nature of their business or transactions.
Late or missed GST return filing can cost your business significantly. Don’t let avoidable penalties eat into your profits.
Late Fee (Regular Filers)
₹25 CGST + ₹25 SGST per day of delay for returns with tax liability. Caps at ₹10,000 per return.
Late Fee (NIL Returns)
₹10 CGST + ₹10 SGST per day of delay for returns with tax liability. Caps at ₹500 per return.
Interest on Tax Due
If there is outstanding tax liability, interest at 18% per annum is charged from the due date.
E-way Bill Suspension
Non-filers for 2+ consecutive periods face suspension of e-way bill generation, halting operations.
GSTR-1 monthly due date
GSTR-3B monthly due date
QRMP quarterly due date
Annual return (GSTR-9) due date
| GST Returns | Purpose |
|---|---|
GSTR1 | Tax return for outward supplies made (contains the details of interstate as well as intrastate B2B and B2C sales including purchases under reverse charge and inter state stock transfers made during the tax period). If Form GSTR-1 is filed late (post the due date), the late fee will be auto-populated and collected in the next open return in Form GSTR-3B. From January 1, 2022, taxpayers will not be permitted to file Form GSTR-1 if they have not filed Form GSTR-3B in the preceding month. |
GSTR-3B | Temporary consolidated summary return of inward and outward supplies that the Government of India has introduced as a relaxation for businesses that have recently transitioned to GST. Hence, in the months of July and August 2017, the tax payments will be based on a simple return called the GSTR-3B instead. |
GSTR-9 | Annual combined tax return (It details the taxpayer’s income and expenses. These are then regrouped based on the tax payer’s monthly returns). |
GSTR9C | Audit form that needs to be filed by every taxpayer who is liable to get their annual reports audited when their aggregate turnover exceeds Rs. 2 crores in a financial year. |
| GST Returns | Purpose |
|---|---|
GSTR4 | Quarterly return for compounding vendors (It contains the total value of supply made during the period covered by the return, along with the details of the tax paid at the compounding rate (not more than 1% of aggregate turnover) for the period along with invoice-wise details for inward supplies if they are either imports or purchased from normal taxpayers). |
GSTR9A | Annual composition return form that has to be filed by every taxpayer who is enrolled in the composition scheme. |
| GST Returns | Purpose |
|---|---|
GSTR5 | Variable return for Non-resident foreign taxpayers (It contains the details of the taxpayer, period of return and invoice details of all goods and services sold and purchased (this also includes imports) by the tax payer on Indian soil for the registered period/month). |
GSTR6 | Monthly return for ISDs (This return contains the details of the taxpayer’s basic information (name, GSTIN, etc), period to which the return pertains, invoice-level supply details from the GSTR-1 of counter-parties, invoice details, including the GSTIN of the taxpayer receiving the credit, separate ISD ledger containing the opening ITC balance for the period, credit for ITC services received, debit for ITC reversed or distributed, and closing balance). |
GSTR 7 | Monthly return for TDS transactions (This return contains the taxpayer’s basic information (name, GSTIN, etc), period to which the return pertains, supplier’s GSTIN, invoices against which the tax has been deducted (categorized under the major tax heads – SGST, CGST, and IGST), and details of any other payments such as interests and penalties). |
GSTR8 | Monthly return for ecommerce operators (It contains the taxpayer’s basic information (name, GSTIN, etc), the period to which the return pertains, details of supplies made to customers through the e-commerce portal by both registered taxable persons and unregistered persons, customers’ basic information (whether or not they are registered taxpayers), the amount of tax collected at source, tax payable, and tax paid). |
GSTR9B | Annual return form that has to be filed by ecommerce operators who collect tax at the source. |
GSTR10 | Final GST return before cancelling GST registration (This final return is to be filed when terminating business activities permanently/cancelling GST registration. It will contain the details of all supplies, liabilities, tax collected, tax payable, etc). |
GSTR 11 | Variable tax return for taxpayers with UIN (It contains the details of purchases made by foreign embassies and diplomatic missions for self consumption during a particular month). |
GSTR 9 applies to a certain class of Taxpayers and is an annual return filed by the taxpayer at GSTN by the due date for the respective financial year. The GST Annual Return is a summary of all taxpayers’ monthly or quarterly returns, such as GSTR-1 and GSTR-3B. The GSTR-9 provides taxpayers with a final opportunity to reconcile their tax filings for a particular financial year and take corrective action. The following are the eligibility and certification requirements for the Annual GST Return Filing or GSTR-9 FIling
| Sr. No | Taxpayer Category | Certification |
|---|---|---|
1. | Turnover less than 2 Crore – Annual Return in GSTR-9 is optional | Not Required |
2. | Turnover less than Rs. 5 Crore | Self Certification |
3. | Turnover above Rs. 5 Crore | CA Certification |
GSTR-1 is filed monthly for taxpayers with turnover above ₹5 crore, or quarterly under the QRMP scheme for turnover up to ₹5 crore.
| Filing Type | Due Date |
|---|---|
Monthly (turnover > ₹5 Cr) | 11th of the following month |
Quarterly – QRMP (turnover ≤ ₹5 Cr) | 13th of the month after quarter-end |
The GSTR-3B due date is the 20th of the following month for monthly filers. For quarterly QRMP filers, it is the 22nd or 24th of the month following the quarter, depending on the state or UT.
| Filing Type | Due Date |
|---|---|
Monthly (turnover > ₹5 Cr) | 20th of the following month |
Quarterly – Category X states (South India) | 22nd of the month after quarter-end |
Quarterly – Category Y states (North India) | 24th of the month after quarter-end |
PMT-06 (Monthly tax payment for QRMP) | 25th of every month |
| Form | Who Files | Due Date |
|---|---|---|
GSTR-7 (TDS under GST) | TDS deductors | 10th of following month |
GSTR-8 (TCS by e-commerce operators) | E-commerce operators | 10th of following month |
GSTR-5 (Non-resident taxable persons) | Non-residents | 13th of following month |
GSTR-6 (Input Service Distributors) | ISDs | 13th of following month |
| Form | Who Files | Due Date |
|---|---|---|
GSTR-9 (Annual Return) | Regular taxpayers (turnover > ₹2 Cr) | 31st December 2025 (for FY 2024–25) |
GSTR-9C (Reconciliation) | Turnover > ₹5 Cr | 31st December 2025 (for FY 2024–25) |
GSTR-4 (Composition Scheme) | Composition taxpayers | 30th April 2026 (for FY 2025–26) |
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A GST return is a formal document filed by a registered taxpayer on the GST portal, reporting details of sales, purchases, input tax credit (ITC) claimed, and taxes paid to the government for a specific period. Every GST-registered business must file returns periodically — monthly, quarterly, or annually — depending on their turnover and registration type.
Log in to gst.gov.in and go to Services → Returns → Returns Dashboard. Select the financial year and period, choose the applicable return (GSTR-1 or GSTR-3B), enter your sales and purchase details, pay any outstanding tax liability, and submit using DSC or EVC (OTP). You will receive an ARN (Acknowledgment Reference Number) confirming successful filing.
Yes. Even if you have zero transactions in a period, filing a nil GST return is mandatory. Skipping it attracts a late fee of ₹20 per day (₹10 CGST + ₹10 SGST), which continues to accumulate until the return is filed.
It depends on your annual turnover. If your turnover exceeds ₹5 crore, you file GSTR-1 and GSTR-3B every month. If your turnover is up to ₹5 crore and you are under the QRMP scheme, you file returns quarterly. However, even QRMP filers must pay tax monthly via the PMT-06 challan.
GSTR-1 (monthly) is due by the 11th of the following month. GSTR-3B (monthly) is due by the 20th. For quarterly filers under QRMP, GSTR-1 is due by the 13th and GSTR-3B by the 22nd or 24th depending on your state. The GST annual return (GSTR-9) is due by 31st December each year.
The late fee is ₹50 per day (₹25 CGST + ₹25 SGST) for returns with tax liability, and ₹20 per day for nil returns. This is capped at a maximum of ₹10,000 per return. In addition, interest at 18% per annum is charged on any unpaid tax from the original due date until actual Payment.
Late filing of GSTR-3B attracts a late fee of ₹50 per day (₹20 per day for nil returns), capped at ₹10,000. On top of this, 18% annual interest applies on any unpaid tax. Prolonged non-filing can also lead to GST registration cancellation and denial of ITC to your buyers.
GSTR-1 is a detailed invoice-level statement of your outward supplies (sales). GSTR-3B is a summary return where you report total sales, claim input tax credit, and pay the net GST due. GSTR-1 does not involve tax payment, while GSTR-3B is where tax is actually paid. GSTR-1 is due by the 11th and GSTR-3B by the 20th each month.
GSTR-3B is monthly for taxpayers with annual turnover above ₹5 crore. For taxpayers with turnover up to ₹5 crore who have opted for the QRMP scheme, GSTR-3B is filed quarterly. Even under QRMP, tax must still be deposited every month using the PMT-06 challan.
GSTR-3B is your monthly or quarterly GST summary return. In this form, you tell the government how much you sold, how much input tax credit you are claiming on purchases, and how much net tax you are paying after adjusting the two. It is the primary return through which GST tax payment happens.
GSTR-2B is a system-generated, auto-populated statement showing the input tax credit available to you based on what your suppliers have filed in their GSTR-1. You cannot edit it. GSTR-3B is the return you prepare and file yourself, where you claim ITC (ideally matching GSTR-2B) and pay your net tax. GSTR-2B is for reference and reconciliation; GSTR-3B is your actual filing.
A mismatch occurs when the sales figures or tax liability reported in GSTR-1 do not match what was declared in GSTR-3B. This can happen due to data entry errors, omissions, or timing differences. The GST department identifies such mismatches and can issue a scrutiny notice (ASMT-10) demanding the differential tax along with interest and penalty.
All regular GST-registered taxpayers — including manufacturers, traders, service providers, and e-commerce sellers — are required to file GSTR-1. Composition scheme dealers, Input Service Distributors, and non-resident taxable persons are exempt from GSTR-1 and instead file their respective applicable returns.
All regular GST taxpayers must file GSTR-3B. This excludes composition scheme dealers (who file GSTR-4), Input Service Distributors, non-resident taxable persons (who file GSTR-5), and OIDAR service providers. If you are a regular registered taxpayer, GSTR-3B is mandatory every month or quarter.
Yes, technically GSTR-3B can be filed independently of GSTR-1 since the two are separate filings. However, it is not advisable to skip GSTR-1, because your customers cannot claim input tax credit on your supplies unless your GSTR-1 is filed. Non-filing of GSTR-1 also attracts late fees and may trigger notices from the department.
If your supplier has not filed GSTR-3B, their tax liability remains unpaid with the government. More importantly for you, if they have also not filed GSTR-1, their invoices will not appear in your GSTR-2B and you will not be able to claim input tax credit on those purchases. It is advisable to monitor your suppliers’ GST compliance before finalising business dealings.
GSTR-7, the TDS return under GST, must be filed by the 10th of the month following the month in which tax was deducted at source. For example, if TDS was deducted in June, GSTR-7 must be filed by 10th July.
The GST annual return, GSTR-9, is due by 31st December following the end of the financial year. For example, GSTR-9 for FY 2024-25 must be filed by 31st December 2025. It is mandatory for taxpayers with annual aggregate turnover exceeding ₹2 crore.
Under Rule 80 of the CGST Rules, every regular taxpayer with annual turnover exceeding ₹2 crore must file GSTR-9. Taxpayers with turnover above ₹5 crore must also file GSTR-9C, a reconciliation statement certified by a Chartered Accountant or Cost Accountant. Taxpayers with turnover up to ₹2 crore are exempt but may file voluntarily.
GSTR-4, the annual return for composition scheme dealers, must be filed by 30th April of the financial year following the relevant year. For example, GSTR-4 for FY 2024-25 is due by 30th April 2025.
GST refunds can be claimed by exporters of goods or services (zero-rated supplies), suppliers to Special Economic Zones, businesses with an inverted duty structure where tax on inputs is higher than on outputs, taxpayers who have paid excess tax by mistake, and those who paid tax on advance payments where the supply did not subsequently take place. Refund applications must be filed within two years from the relevant date using Form RFD-01 on the GST portal.
Log in to gst.gov.in and go to Services → Returns → Returns Dashboard. The portal will display your applicable filing frequency based on your turnover and registration type. You can also check your GST Registration Certificate, which mentions your nature of business and applicable return type.
You can switch from monthly to quarterly filing by opting into the QRMP scheme on the GST portal. Go to Services → Returns → Opt-in for Quarterly Return and make your selection. The change applies from the next quarter. You are eligible only if your annual turnover in the preceding financial year was up to ₹5 crore.
Log in to the GST portal and go to the Returns Dashboard. Select GSTR-3B or GSTR-1 for the relevant period, enter zero in all fields, and submit the return using DSC or EVC. Even nil returns must be filed before the due date, as late filing attracts a fee of ₹20 per day.
A GST invoice is a legal document issued by a registered supplier to a buyer at the time of sale of goods or services. It is required for the buyer to claim input tax credit. A valid GST invoice must include the supplier’s GSTIN, invoice number and date, buyer’s details and GSTIN (for B2B transactions), HSN or SAC code, description and value of goods or services, applicable GST rate and amount, place of supply, and the supplier’s signature.
GSTR-1 is the return for reporting your outward supplies, meaning all sales invoices raised during the period. It is filed by the supplier and gives the government a detailed picture of all sales made. GSTR-2 was originally designed as the corresponding return for inward supplies (purchases), where a buyer would verify and accept invoices uploaded by suppliers. However, GSTR-2 was suspended by the government in 2017 and has never been operationalised. In its place, GSTR-2A and GSTR-2B were introduced as auto-populated, read-only statements for tracking available input tax credit. GSTR-3B is the summary return filed by every regular taxpayer to declare total sales, claim ITC, and pay the net GST due for the period. In practice today, taxpayers file GSTR-1 and GSTR-3B — GSTR-2 does not need to be filed.
The return period is the specific time interval for which a GST return is filed. For monthly filers, the return period is a single calendar month, for example 1st June to 30th June. For quarterly filers under the QRMP scheme, the return period covers three months — Q1 is April to June, Q2 is July to September, Q3 is October to December, and Q4 is January to March. For the annual return GSTR-9, the return period is the full financial year from 1st April to 31st March.
The GST submission period refers to the window of time within which a return must be filed after the return period ends. For GSTR-1 filed monthly, you have until the 11th of the following month. For GSTR-3B filed monthly, the submission period ends on the 20th of the following month. For quarterly filers, GSTR-1 must be submitted by the 13th and GSTR-3B by the 22nd or 24th of the month after the quarter ends, depending on your state. The annual return GSTR-9 must be submitted by 31st December following the close of the financial year.
The government occasionally extends GST return due dates through official notifications issued by the CBIC (Central Board of Indirect Taxes and Customs). These extensions are announced when there are technical issues on the GST portal, natural calamities, or nationwide circumstances such as those seen during the COVID-19 period. There is no automatic or permanent extended due date — each extension is announced separately and applies to specific returns and periods. To check whether an extension is currently in effect, visit the official GST portal at gst.gov.in or the CBIC website at cbic.gov.in for the latest notifications.
Yes, you can file GST returns monthly. If your annual turnover exceeds ₹5 crore, monthly filing of both GSTR-1 and GSTR-3B is mandatory. If your turnover is up to ₹5 crore, you are by default eligible for the QRMP scheme with quarterly filing, but you can choose to remain on monthly filing if you prefer. Monthly filing gives you more frequent reconciliation and keeps your compliance up to date on a rolling basis.
GST tax payment is effectively a monthly obligation for all regular taxpayers, regardless of whether you file returns monthly or quarterly. If you are a monthly filer, you pay tax when you file GSTR-3B every month. If you are a quarterly filer under the QRMP scheme, you still pay tax every month — either as a fixed amount equal to 35% of the previous quarter’s liability, or based on self-assessment — using the PMT-06 challan. The return is filed quarterly, but the tax payment itself happens monthly.
Yes, GST is paid on a monthly basis for most businesses. Monthly filers pay when they submit their GSTR-3B each month. Even quarterly filers under the QRMP scheme are required to deposit tax every month using the PMT-06 challan for the first two months of the quarter. The third month’s payment is made along with the quarterly GSTR-3B filing. So while the return frequency may be quarterly, tax outflow from your account happens every month.
The return period in GST is the duration of time that a particular return covers. It defines the start and end date of the transactions being reported. A monthly return period covers one calendar month. A quarterly return period covers three consecutive months forming a quarter of the financial year. An annual return period covers the entire financial year from April to March. When you log into the GST portal to file a return, you select the return period before entering your data, and all transactions within those dates must be reported in that filing.
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