GST Returns Explained: GSTR-1, GSTR-3B, GSTR-9 and Due Dates

Once your business is registered under GST, filing returns becomes a regular part of running it. Returns tell the government how much you sold, how much tax you collected and how much input tax credit (ITC) you are claiming. Here is a clear overview of the main returns and when they are due.

GSTR-1: details of outward supplies

GSTR-1 reports your sales – invoice-wise for B2B supplies and in summary for B2C supplies. It is filed monthly, or quarterly for businesses that opt for the QRMP scheme. The details you report flow into your buyers’ GSTR-2B, which is how they claim credit.

GSTR-3B: summary return and tax payment

GSTR-3B is a summary of your sales, input tax credit and the tax you pay. It is the return through which you actually pay GST. It is filed monthly, or quarterly under QRMP with monthly tax payments.

GSTR-2B: your credit statement

GSTR-2B is not filed by you – it is an auto-generated statement of input tax credit based on your suppliers’ GSTR-1. Claiming credit in line with GSTR-2B helps avoid mismatches and notices.

GSTR-9 and GSTR-9C: annual returns

GSTR-9 is the annual return that consolidates the whole year’s returns. It is generally due by 31 December after the end of the financial year. Filing is optional for smaller taxpayers below the notified turnover limit. Larger taxpayers also file GSTR-9C, a self-certified reconciliation with audited accounts. See GSTR-9 annual return.

Composition taxpayers

Businesses under the composition scheme pay tax quarterly through CMP-08 and file an annual return in GSTR-4, instead of GSTR-1 and GSTR-3B.

Typical due dates

Due dates can be extended by government notification, so always check the latest dates before filing.

What if you file late?

• A late fee applies for each day of delay, with lower caps for nil returns and small taxpayers.
• Interest is charged on tax paid late.
• Continued non-filing can lead to cancellation of GST registration.

Tips for hassle-free filing

• File nil returns even when there are no sales.
• Reconcile purchases with GSTR-2B every month before claiming credit.
• Make sure sales in GSTR-1 match GSTR-3B.
• Keep invoices and records organised throughout the year.

Let our experts handle it with our GST return filing service.

Why Choose Vaidam Consultancy?

Our team of chartered accountants, company secretaries and legal professionals handles the paperwork so you can focus on growing your business.

🌐 100% Online Process

Share documents from anywhere — no office visits needed.

📋 Deadline Tracking

We remind you before every due date, so you never pay avoidable late fees.

💬 Expert Guidance

Speak directly with a professional for advice that fits your situation.

🚀 Quick Turnaround

Clear timelines and regular status updates from start to finish.

Call or WhatsApp us at +91 78369 69141 or email vaidamconsultancyllp@gmail.com.

Frequently Asked Questions

Q1. Do I need to file GST returns if I had no sales?

Yes. A nil return must be filed for every period, otherwise late fees apply.

Q2. What is the QRMP scheme?

It lets small taxpayers file GSTR-1 and GSTR-3B quarterly while paying tax monthly.

Q3. Can a filed GSTR-3B be revised?

No. Errors are corrected in the returns of later periods, within the time allowed.

Q4. Who must file GSTR-9C?

Taxpayers whose aggregate turnover exceeds the notified limit file the self-certified reconciliation GSTR-9C.