# How does GST return filing work in India? Last updated: 1 June 2026 Country: India Category: gst **Quick answer:** GST-registered businesses in India must file GSTR-1 (outward supplies, due 11th of following month for monthly filers) and GSTR-3B (summary return with tax payment, due 20th for large businesses) every month. An annual GSTR-9 return is due by 31 December of the following year. E-invoicing is mandatory for businesses with turnover above INR 5 crore. All filings are electronic through the GST portal (gst.gov.in). ## Detailed explanation ## GST Return Filing in India: Complete Guide ### The GST Return Ecosystem GST filing in India involves multiple interconnected returns. The most important are: | Return | What it covers | Who files | Due date | |--------|---------------|-----------|----------| | GSTR-1 | Outward (sales) supplies invoice-level | All regular taxpayers | 11th of following month (monthly) / 13th quarterly | | GSTR-3B | Monthly summary + tax payment | All regular taxpayers | 20th of following month (large) / 22nd-24th (small) | | GSTR-9 | Annual return (summary of all monthly filings) | All regular taxpayers | 31 December of following year | | GSTR-9C | Reconciliation statement (CA/self-certified) | Turnover above INR 5 crore | Same as GSTR-9 | | GSTR-4 | Annual return for Composition dealers | Composition scheme taxpayers | 30 April of following year | | GSTR-2B | Auto-populated ITC statement | Read-only, auto-generated | 14th of following month | ### GSTR-1: Invoice-Level Sales Return GSTR-1 is the detailed return of all outward supplies (sales and service invoices) made during the month. Key sections: **Table 4A/4B/4C:** B2B invoices (with customer GSTIN), B2BA amendments **Table 5:** B2C large supplies (above INR 2.5 lakh, state-wise breakup) **Table 6:** Zero-rated exports (with/without payment of IGST) **Table 7:** B2C other (small, aggregate turnover below INR 2.5 lakh, state-wise) **Table 8:** Nil-rated and exempt supplies **Table 9 and 10:** Credit notes and debit notes **Table 11:** Advance receipts and tax on advance (for goods, not services) **Table 12:** HSN-wise summary (mandatory: 6 digits above INR 5 crore; 4 digits INR 1.5-5 crore) ### E-Invoicing (Mandatory Above INR 5 Crore) From August 2023, businesses with aggregate turnover above INR 5 crore (from any year from FY 2017-18 onwards) must generate an Invoice Reference Number (IRN) for every B2B invoice, credit note, and debit note through the Invoice Registration Portal (IRP) before issuing it to the buyer. Process: 1. Prepare invoice in ERP/accounting software 2. Submit JSON to IRP (https://einvoice1.gst.gov.in or API) 3. Receive IRN and signed JSON from IRP 4. Print IRN and QR code on the invoice 5. Invoice data auto-populates GSTR-1 ### GSTR-3B: Monthly Summary Return GSTR-3B is the monthly summary return where the net GST liability is declared and paid. Unlike GSTR-1, it does not have invoice-level detail, only aggregated figures. **Key tables:** - Table 3.1: Outward taxable supplies (taxable, nil-rated, exempted, zero-rated, non-GST) - Table 3.2: Inter-state supplies to unregistered, composition, and UIN holders - Table 4: Eligible ITC claimed, ITC reversed, and net ITC - Table 5: Exempt, nil-rated, non-GST supply values - Table 6: Tax payable and paid by cash and ITC ### ITC (Input Tax Credit): The Reconciliation Challenge Input tax credit on purchases can only be claimed if: 1. The purchase invoice appears in GSTR-2B (auto-populated from supplier's GSTR-1) 2. The goods/services are received by you 3. The supplier has filed their GSTR-1 and GSTR-3B 4. The invoice is not more than 2 years old If a supplier does not file GSTR-1, their buyers cannot claim ITC on invoices issued by them. This creates a strong commercial incentive for timely supplier filing: non-filing suppliers face pressure from buyers. ### QRMP Scheme for Small Businesses Businesses with turnover below INR 5 crore can opt for the Quarterly Return Monthly Payment (QRMP) scheme: - File GSTR-1 quarterly (instead of monthly) - Use Invoice Filing Facility (IFF) to upload critical B2B invoices in months 1 and 2 of the quarter (enabling buyer ITC) - Pay monthly fixed amount via PMT-06 challan in months 1 and 2 - File GSTR-3B quarterly with final reconciliation ### Annual GSTR-9 Return The annual GST return consolidates all 12 months of GSTR-1 and GSTR-3B data. Due by 31 December following the financial year end. Reconciles: - Outward supplies declared in monthly returns vs annual total - ITC claimed vs eligible ITC - Tax paid monthly vs actual annual liability For businesses above INR 5 crore: GSTR-9C is a reconciliation statement that reconciles GST filings with the audited financial statements. From FY 2021-22, GSTR-9C can be self-certified (CA certification not mandatory for companies below INR 5 crore threshold). Source: https://www.gst.gov.in/help/helpcentre ## Real-world examples ### IT services company managing monthly GST compliance A software company with INR 8 crore annual turnover files GSTR-1 by the 11th of each month (mandatory e-invoicing applies). They check GSTR-2B on the 14th to see which supplier invoices are eligible for ITC. They file GSTR-3B by the 20th and pay the net GST liability. At year end, they file GSTR-9 by 31 December and GSTR-9C (self-certified) confirming audit reconciliation. ## Common mistakes to avoid - Claiming ITC before the invoice appears in GSTR-2B: legally the ITC is not available until the supplier files - Not uploading B2B invoices in GSTR-1/IFF: buyers chase suppliers for missing ITC credit - Filing GSTR-3B without paying the full tax: partial payment still results in interest on the unpaid portion at 18% per annum ## Frequently asked questions ### What happens if I miss the GSTR-3B deadline? Late filing attracts a late fee of INR 50/day (INR 20/day for NIL returns) up to INR 5,000. Interest at 18% per annum is charged on the outstanding tax from the due date. Filing two consecutive months of GSTR-3B late without payment can result in suspension of your GST registration. ## Practical tips - Set calendar reminders for the 11th (GSTR-1), 14th (check GSTR-2B for ITC), and 20th (GSTR-3B payment) every month - Reconcile GSTR-1 figures against your accounting software before filing: errors filed in GSTR-1 flow through to buyers' GSTR-2B and are difficult to correct ## Related questions - [What is the GST registration threshold in India?](https://accounts-os.com/in/questions/gst-registration-threshold-india-in) - [What are the TDS rates for common business payments in India?](https://accounts-os.com/in/questions/tds-rates-common-payments-in) - [How do I calculate and pay advance tax in India?](https://accounts-os.com/in/questions/advance-tax-calculation-india-in)