If your business is registered under GST, filing returns is not optional. Miss a deadline and you face late fees. File the wrong form and your Input Tax Credit (ITC) record gets messy. But with over a dozen return forms in the GST system, it is easy to lose track of which one applies to you and when it is due.
This guide covers all the types of GST returns you need to know about — what each form is for, who must file it, and the due dates that apply. By the end you will know exactly which GST forms and due dates apply to your business.
What Is a GST Return and Why Does It Matter?
A GST return is an official document that you submit on the GST portal declaring your business’ tax transactions for a specific period. It captures your sales, your purchases, the tax you collected from customers, and the ITC you are claiming on your inputs.
Filing is not just a compliance exercise. The data you submit directly affects how much ITC your buyers can claim — because their GSTR-2A and GSTR-2B are auto-populated from your GSTR-1. Get your filing wrong, and your buyers lose credit. That creates friction in supplier relationships fast.
Under the GST Act 2017, every registered taxpayer must file returns for each tax period, even if there are no transactions to report — a nil return is still a return.
Types of GST Returns and Due Dates — The Complete Table
The table below lists all the returns to be filed under GST, the taxpayer category responsible, and the due date for each. Refer to the official GST portal for any updates to these dates, as the GST Council revises deadlines periodically.
Note: Due dates above reflect standard timelines. The GST Council has issued temporary extensions in previous financial years. Always verify the current due date on the GST portal before filing.
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GSTR-1 and GSTR-3B — The Two Returns Most Businesses File Every Month
For most regular taxpayers, the monthly compliance cycle revolves around 2 returns: GSTR-1 and GSTR-3B. Understanding both is the starting point for any GST-registered business owner.
GSTR-1 — Your Outward Sales Record
GSTR-1 is where you report all outward supplies — every invoice you raised during the month. This includes B2B sales (to registered businesses), B2C sales (to consumers), exports, and credit/debit notes. Your buyers' ITC eligibility depends entirely on the accuracy of what you file here.
Due date: 11th of the following month for monthly filers. If you are under the QRMP scheme, your GSTR-1 is due on the 13th of the month following the quarter.
GSTR-1 is the return you have to file for your sales transactions. This includes taxable supplies, exempt supplies, zero-rated supplies and nil-rated supplies.
GSTR-3B — Your Monthly Tax Payment Summary
GSTR-3B is a summary return declared by you. You declare your total outward supplies, ITC eligible for the period and the net tax payable after setting off ITC. Unlike GSTR-1, which is invoice-level detail, GSTR-3B is aggregate-level.
Due date: 20th of the following month for most taxpayers. This is also the deadline by which your tax liability for the month must be paid.
GSTR-2A and GSTR-2B are not filed — they are auto-generated views. GSTR-2A updates dynamically as your suppliers file their GSTR-1. GSTR-2B is a static monthly statement generated on the 14th, and it is the figure you use to reconcile ITC in GSTR-3B.
What Is 4A, 4B, 4C, 6B, 6C in GSTR-1?
GSTR-1 is structured into numbered tables, each capturing a specific category of outward supply. Five tables come up often in practice and cause the most confusion. Here is what each one means:
Getting these tables right matters. Table 6B in particular is the one that drives ITC for your buyers. An invoice left out of Table 6B means your buyer cannot claim credit until you correct it in a subsequent filing.
Other Returns Under GST — Who Needs to File Them?
Beyond GSTR-1 and GSTR-3B, several other returns to be filed under GST apply to specific taxpayer categories. Most regular taxpayers will not need to touch these. But if any of the following applies to your business, these forms are relevant.
Composition Scheme Taxpayers — GSTR-4
If you opted for the composition scheme — typically available to businesses with turnover below ₹1.5 Crore* — you file GSTR-4 annually rather than monthly. Due date is 30th April following the end of the financial year. You pay tax quarterly using CMP-08.
E-commerce Operators — GSTR-8
If you operate an e-commerce platform that collects payments on behalf of sellers, GST law may require you to collect Tax Collected at Source (TCS) and report it through GSTR-8. In practical terms, TCS means the platform deducts a small percentage from the net taxable sales made through it before passing the balance amount to the seller. The deducted amount is then deposited with the government and reflected in the seller’s electronic cash ledger.
This requirement applies to e-commerce operators such as online marketplaces and platforms facilitating supplies through their portal, not to the individual sellers listing products on those platforms. Instead, the operator files it and reports the TCS collected against each seller’s GSTIN.
GSTR-8 is generally filed monthly, with a due date of the 10th of the following month. The return captures details of taxable supplies made through the platform, returns, and the TCS amount collected. This data is important because it helps the GST system match e-commerce turnover with the seller’s GST filings and enables sellers to claim the TCS credit appearing in their GST records.
Annual Return — GSTR-9
Every regular taxpayer must file GSTR-9, an annual consolidation of all monthly returns for the financial year. Due date is 31st December following the financial year. If your turnover exceeds ₹5 Crore*, you must also file GSTR-9C — a reconciliation statement that requires certification by a Chartered Accountant or Cost Accountant.
Please note, for GSTR-5, GSTR-6, GSTR-7, GSTR-10, and GSTR-11, refer to the complete table given under “Types of GST Returns and Due Dates — The Complete Table” — these apply only to non-resident taxpayers, ISDs, TDS deductors, cancellation scenarios, and UIN holders respectively
When to File Your GST Return — A Practical Timing Guide
The question of when to file GST returns has a straightforward answer for most businesses — but there are a few timing details worth knowing before you log into the portal.
- File GSTR-1 first. Always. Your GSTR-3B depends on the outward supply data already filed in GSTR-1. Filing in the wrong sequence creates reconciliation gaps.
- Do not wait for the last day. The GST portal sees heavy traffic close to every deadline. Filing 2–3 days early reduces the risk of technical failures close to the deadline — the portal consistently sees heavy traffic in the final 24 hours.
- Nil returns still need filing. If you had zero transactions in a period, you still need to file a nil GSTR-1 and nil GSTR-3B. Skipping them triggers late fees and blocks future ITC for your buyers.
- QRMP filers pay monthly, file quarterly. Under the QRMP scheme for taxpayers with turnover up to ₹5 Crore*, you file GSTR-1 and GSTR-3B quarterly but pay tax monthly using the fixed sum or self-assessment method.
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Frequently Asked Questions
What is GST return?
A GST return is a document you file on the GST portal to report your sales, purchases, tax collected, and Input Tax Credit claimed for a specific period. Every GST-registered taxpayer must file returns for each tax period under the GST Act 2017, even if there is no business activity — a nil return is still a mandatory filing.
Sales transactions are filed in which GST return?
You report all sales transactions — outward supplies — in GSTR-1. This includes B2B invoices, B2C sales, exports, and credit or debit notes. GSTR-1 is the primary return for outward supply data, and your buyers' ITC eligibility is directly linked to what you file here.
What is GST filing?
GST filing refers to the process of submitting your GST returns on the official portal at gstin.gov.in. It involves logging in with your GSTIN, entering or uploading your sales and purchase data for the period, reconciling ITC, and paying any net tax liability. Filing must be completed by the due date for each return form applicable to your taxpayer category.
When to file GST return?
The due date depends on the return form and your taxpayer category. For most regular taxpayers: GSTR-1 is due on the 11th of the following month, and GSTR-3B is due on the 20th. GSTR-9 (annual return) is due on 31st December following the financial year. Composition taxpayers file GSTR-4 annually by 30th April. Always check gstin.gov.in for the current due dates, as the GST Council revises these from time to time.
What is GSTR-1, GSTR-2, and GSTR-3B?
GSTR-1 is the return where you report all outward supplies (your sales). GSTR-2 was originally designed for inward supplies (your purchases) and was meant to allow buyers to verify and modify supplier data — but it was suspended and replaced by GSTR-2A and GSTR-2B, which are auto-generated and not filed by taxpayers. GSTR-3B is the monthly summary return where you declare your aggregate sales, ITC claimed, and pay the net tax due.