GST • 4 min read • Published on 2026-06-03
GST Return Filing Guide – Every Return Type Explained
Every GST-registered taxpayer must file returns declaring sales, purchases, ITC claimed, and tax paid. There are different return forms for different taxpayer
Every GST-registered taxpayer must file returns declaring sales, purchases, ITC claimed, and tax paid. There are different return forms for different taxpayer types and periodicities.
Return Types at a Glance
| Return | Who Files | Frequency | Due Date |
|---|---|---|---|
| GSTR-1 | Regular taxpayers – outward supplies | Monthly/Quarterly | 11th/13th next month |
| GSTR-3B | Regular taxpayers – summary + payment | Monthly/Quarterly | 20th/22nd/24th next month |
| GSTR-4 | Composition dealers | Annual | 30 April next FY |
| GSTR-9 | All regular taxpayers – annual | Annual | 31 December next FY |
| GSTR-9C | Turnover > ₹5 crore – reconciliation | Annual | 31 December next FY |
| GSTR-10 | Cancelled registrations – final | Once | 3 months after cancellation |
Late Fees
GSTR-1 / 3B: ₹50/day per return (₹20/day nil return), max ₹5,000. GSTR-9: ₹200/day, max 0.25% of state turnover. Plus 18% p.a. interest on unpaid tax.
Pro Tips
- Always file GSTR-1 before GSTR-3B so auto-population is accurate.
- Reconcile GSTR-2B with purchase register before claiming ITC.
- Use QRMP scheme if turnover ≦ ₹5 crore – file quarterly, pay monthly.
Related Insights
Frequently Asked Questions (FAQ)
Must I file even if no transactions?
Yes – nil returns are mandatory to avoid late fees.
What is QRMP?
Quarterly Return Monthly Payment – turnover ≦ ₹5 crore: GSTR-1 and 3B quarterly; tax payment monthly via challan.
Can I revise a filed return?
Returns cannot be revised; correct errors in the next period's return or via amendments.
What is the late fee for GSTR-9?
₹200 per day, capped at 0.25% of aggregate turnover in the state.