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Tax & GST
GST returns explained: GSTR-1, GSTR-3B and GSTR-9
Which returns a regular taxpayer files, how the quarterly QRMP option works, and the usual due dates.
The main returns
- GSTR-1: details of outward supplies (sales)
- GSTR-3B: summary return where tax is paid
- GSTR-9: annual return, mandatory above ₹2 crore turnover
- CMP-08 and GSTR-4 for composition taxpayers
Usual due dates
- GSTR-1 monthly: 11th of the next month
- GSTR-3B monthly: 20th of the next month
- Under QRMP (turnover up to ₹5 crore): returns quarterly, tax paid monthly
- GSTR-9: 31 December after the financial year
What late filing costs
Late fees apply per day of delay, plus 18% yearly interest on unpaid tax. Nil returns must still be filed.
Common questions
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General information only, based on the law as we understand it. Rules and limits change; we confirm the position for your case before filing.
