Type Of GST Return In India: 2026 CEO Playbook

Key Takeaways

• There are 22 GST return forms notified under the GST Act, around 11 are actively used by most businesses
• Regular taxpayers file GSTR-1 (outward supplies) and GSTR-3B (summary return and tax payment) every month or quarter
• Annual return GSTR-9 is mandatory for taxpayers with aggregate turnover above ₹2 crore, below ₹2 crore it is optional for FY 2023–24 onwards
• Late fee for delayed GSTR-3B: ₹50/day (₹20/day for nil return), capped at ₹5,000 under Section 47 of the CGST Act
• The type of GST return you file is directly determined by your type of GST registration, composition, regular, OIDAR, non-resident, and so on
• QRMP scheme taxpayers file GSTR-1 and GSTR-3B quarterly but pay tax monthly via the PMT-06 challan
• Returns more than three years past their due date are permanently blocked on the GST portal, there is no recovery route

The Master List Of GST Return Types In India

India has 22 notified GST return forms. Around 11 of them are actively used. For the vast majority of businesses, everything comes down to two forms: GSTR-1 (your outward supply details) and GSTR-3B (your summary return plus tax payment). Which exact type of GST return you are required to file depends entirely on your type of GST registration, regular dealer, composition taxpayer, non-resident, Input Service Distributor, e-commerce operator, and so on.

This guide maps every active form, who files it, what goes into it, when it is due, and what it costs you if you miss the deadline. Bookmark it, share it with your finance lead, and use it as the single reference for your GST calendar.

Source: gstcouncil.gov.in

A Quick Note On GSTR-2 And GSTR-3: Both were notified in the original GST law but were never operationalised. You may see them referenced in older articles or CBIC circulars from 2017. They do not exist in practice. GSTR-2B serves as the ITC matching tool today.

GSTR-9A (annual return for composition taxpayers) has also been suspended. Composition taxpayers now fulfil their obligation through CMP-08 (quarterly) and GSTR-4 (annual).

Type Of GST Registration And Which Return You Must File

Your type of GST registration determines your return obligation. There is no grey area here. The system enforces it.

Regular Taxpayer — the most common category, covering any business that crosses the GST threshold (₹40 lakh for goods in most states, ₹20 lakh for services). You file GSTR-1 and GSTR-3B monthly if your aggregate annual turnover (AATO) exceeds ₹5 crore, or quarterly under the QRMP scheme if your AATO is ₹5 crore or below. Annual return: GSTR-9.

Composition Scheme Taxpayer — available to goods suppliers with AATO up to ₹1.5 crore, and service providers, restaurant-type, up to ₹50 lakh. You pay a flat percentage of turnover as tax. You file CMP-08 quarterly, tax payment, and GSTR-4 annually. No GSTR-1, no GSTR-3B. You also cannot claim ITC.

Non-Resident Taxable Person — a foreign business that temporarily conducts taxable activities in India. You file GSTR-5 monthly. You cannot claim ITC except on goods imported into India. Maximum registration validity is 90 days.

Casual Taxable Person — an Indian business that occasionally transacts in a state where it has no fixed place of business, say, a Delhi firm setting up a stall at a Mumbai trade show. You file GSTR-1 and GSTR-3B for the registration period. You must deposit estimated tax upfront before registration is granted.

Input Service Distributor (ISD) — a head office that receives GST invoices for services used across multiple branches and distributes the ITC to those branches. Entirely separate from your regular GSTIN. Files GSTR-6 monthly.

TDS Deductor — government entities, PSUs, and local authorities for contracts above ₹2.5 lakh must deduct 2% TDS on payments to GST-registered vendors, 1% CGST + 1% SGST. File GSTR-7 monthly.

E-Commerce Operator — Flipkart, Amazon, Meesho, and similar platforms, not the sellers on those platforms, must collect TCS at 1% of net taxable supplies made through their platform and file GSTR-8 monthly.

OIDAR Provider — a foreign entity supplying digital services, cloud software, online content, streaming, to Indian non-business consumers. Example: a US-based SaaS tool sold directly to Indian individuals. Files GSTR-5A monthly.

If your business spans multiple registration categories, say a regular GSTIN for your core operations and a separate ISD registration for your multi-branch setup, each GSTIN carries a fully independent filing calendar. Missing a deadline on one GSTIN does not excuse the other.

What Goes Into Each Return: GSTR-1 And GSTR-3B Explained

These two forms cover 95% of the compliance work for regular taxpayers. Understand them in detail.

GSTR-1: Your Sales Register Submitted To The Government

GSTR-1 reports every outward supply, sale, you made during the period. The GST portal then uses this data to auto-populate your buyer's GSTR-2B, which determines their ITC eligibility. An error in your GSTR-1 directly reduces your buyer's ITC, which tends to generate angry emails from procurement teams.

What You Report In GSTR-1:

• B2B invoices: each invoice individually, with your buyer's GSTIN, invoice number, date, taxable value, and tax amounts
• B2C inter-state invoices above ₹2.5 lakh: individually reported
• B2C invoices below ₹2.5 lakh: consolidated, state-wise summary
• Export invoices: with or without payment of IGST
• Debit notes and credit notes: against original invoices
• Advances received on which tax has been paid
• HSN summary: if your AATO is up to ₹5 crore, report 4-digit HSN codes, above ₹5 crore, you need 6-digit HSN codes, mandatory from FY 2021–22 onwards

GSTR-1A, introduced in 2024, allows you to amend your GSTR-1 based on mismatches your buyers flag in their GSTR-2B, before you file your GSTR-3B. This significantly reduces the notice-generation cycle.

GSTR-3B: Your Summary Return And Tax Payment

GSTR-3B is self-assessed. You fill in your outward supply totals, claim ITC, offset ITC against liability, and pay the net cash tax due. The system does not auto-fill the outward supply numbers for you, you pull them from your own books or accounting software.

Critical Rules For GSTR-3B:

• ITC is claimed in Table 4. Split it into: eligible ITC, ITC on capital goods, ITC under reverse charge, and ITC that is ineligible or must be reversed, Section 17(5) blocked credits, passenger cars, food, personal consumption items, construction, etc.
• Rule 36(4) restriction: From FY 2022–23 onwards, you can claim ITC in GSTR-3B only to the extent it appears in your GSTR-2B. The earlier 5% provisional credit buffer no longer exists. Claim what is in GSTR-2B. Nothing more.
• GSTR-3B cannot be revised. If you make an error, say, you under-reported tax liability in March 2026, you cannot file a revised March return. You declare and correct it in April 2026's GSTR-3B, with interest on the shortfall from the original due date. Source: taxguru.in

The QRMP Scheme: Quarterly Filing With Monthly Tax Payment

The Quarterly Return Monthly Payment, QRMP, scheme was introduced in January 2021 for taxpayers with AATO up to ₹5 crore. It reduces the number of returns from 24, GSTR-1 and GSTR-3B times 12, to 8 per year, four quarterly GSTR-1s and four quarterly GSTR-3Bs, while requiring monthly tax payments.

How Tax Payment Works Under QRMP:

For months 1 and 2 of each quarter, you pay tax via Form PMT-06, due by the 25th of the following month. You have two options:

• Fixed Sum Method, FSM: The system calculates 35% of the tax paid in your last quarterly GSTR-3B, or 100% of the last monthly GSTR-3B. You pay that amount. No detailed workings needed.
• Self-Assessment Method, SAM: You calculate your actual tax liability for that month and pay exactly that amount.

The Invoice Furnishing Facility, IFF:

QRMP taxpayers can optionally upload B2B invoices during months 1 and 2 of the quarter using IFF, due by the 13th of the following month. This means your buyers see those invoices in their GSTR-2B without waiting for your quarter-end GSTR-1. IFF is optional but practically essential if you have large B2B customers, especially if those customers are monthly filers needing ITC every month. Individual invoices above ₹50 lakh cannot be uploaded through IFF.

QRMP Due Dates:

• Quarterly GSTR-1: 13th of the month after quarter end, e.g., Q1 April–June → 13 July 2026
• Quarterly GSTR-3B: 20th / 22nd / 24th of the month after quarter end, depending on the state your principal place of business is in, CBIC notification specifies the state-wise grouping

GST Return Due Dates: The Complete Filing Calendar For FY 2025–26

The dates below are the statutory deadlines set in the CGST Act and Rules. CBIC does periodically extend deadlines via notifications, but always plan to the statutory date. Source: taxguru.in

Two Rules Worth Highlighting:

1. GSTR-1 must always be filed before GSTR-3B for the same period. The portal enforces this sequencing. If your GSTR-1 is pending, GSTR-3B is blocked.
2. Nil GSTR-1 and nil GSTR-3B can both be filed via SMS — send NIL R1 [GSTIN] [TAX PERIOD] to 14409. Useful for months when your Mumbai D2C brand has no transactions and you just need the filing box ticked.

Late Fees, Interest, And Penalties For Missing GST Return Deadlines

This is the section that should motivate you to set calendar reminders. The numbers are real, they compound quickly, and some consequences are operational, not just financial.

Late Fee — Section 47 Of The CGST Act

For GSTR-1 and GSTR-3B with tax liability:

• ₹25/day under CGST + ₹25/day under SGST = ₹50/day combined
• Capped at ₹5,000 total, ₹2,500 CGST + ₹2,500 SGST

For nil returns, no tax liability:

• ₹10/day under CGST + ₹10/day under SGST = ₹20/day combined
• Capped at ₹500 total, revised per Finance Act amendments for nil filers

For GSTR-9, Annual Return:

• ₹100/day under CGST + ₹100/day under SGST = ₹200/day combined
• Capped at 0.25% of aggregate turnover in the state, for a Bengaluru SaaS founder with ₹4 crore Karnataka turnover, that cap is ₹1 lakh. Miss GSTR-9 long enough and you will hit that cap.

For GSTR-10, Final Return after cancellation:

• ₹200/day combined, capped at ₹10,000

Interest — Section 50 Of The CGST Act

• Tax paid late, after the due date: 18% per annum on the net cash tax liability, calculated from the day after the due date to the actual payment date
• Excess or wrongful ITC claimed and utilised: 24% per annum

Interest accrues automatically. There is no notice required. Your next GSTR-3B will carry the interest liability.

Operational Penalty: E-Way Bill Block

If you do not file GSTR-3B for two consecutive months, monthly filer, or one quarter, QRMP filer, the GST portal automatically blocks your GSTIN from generating e-way bills. For any business moving goods above ₹50,000 in value, this is an operational shutdown. Trucks stopped at checkpoints. Customers not receiving deliveries. Contracts breached.

This is not a fine. It is a system block that takes effect without any notice.

General Penalty — Section 122

Deliberate non-filing, as opposed to late filing, can attract a penalty of ₹10,000 or the tax amount evaded, whichever is higher.

Amnesty note: CBIC has periodically offered late fee waivers, most recently in the 2023 Budget for outstanding returns from FY 2017–18 to 2021–22. These are one-time schemes and should not be factored into your compliance planning as a fallback. The statutory figures above are the baseline you operate against. Source: taxguru.in

Annual GST Returns: GSTR-9 And GSTR-9C — Who Files, What It Covers

Most founders either over-stress about these or ignore them entirely. Here is the precise picture.

GSTR-9: Annual Return

GSTR-9 consolidates everything you filed across GSTR-1 and GSTR-3B during the financial year. It is your opportunity to reconcile, catch discrepancies, and declare any differential tax before the department catches it in an audit.

Mandatory Or Optional?

• AATO above ₹2 crore: mandatory
• AATO up to ₹2 crore: optional, but strongly recommended, it creates a clean record

What It Covers: Outward supplies consolidated by rate, inward supplies and ITC claimed vs ITC available, HSN-level summary, tax paid across cash and ITC ledgers, demands and refunds.

The October Deadline Trap: If you find an error in your FY 2025–26 GSTR-3B filings, you can correct it in any monthly return up to the October 2026 return, filed by November 20, 2026. After that, the correction window for GSTR-3B closes. Your only remaining option is to declare the differential in GSTR-9 with a cash payment if tax is owed.

Table 8 Scrutiny: Table 8 in GSTR-9 reconciles ITC as per GSTR-2A, all invoices ever uploaded by your suppliers, against ITC you actually claimed in GSTR-3B. This table is a primary target during GST audits and scrutiny assessments.

GSTR-9C: Reconciliation Statement

GSTR-9C applies to taxpayers with AATO above ₹5 crore. It reconciles your GST return turnover against your audited financial statement turnover, and your ITC in GSTR-9 against ITC in your books of accounts.

Key Change: Until FY 2019–20, GSTR-9C required a chartered accountant's certification. From FY 2020–21 onwards, it is self-certified by the taxpayer. No CA audit signature is required for GSTR-9C filing. Your CFO or finance head can certify it.

GSTR-9C is filed simultaneously with GSTR-9. Same deadline: 31 December. Same late fee if missed.

Common GST Return Mistakes That Trigger Notices And ITC Losses

These are the patterns a finance team sees repeatedly. Learn them once, avoid them always.

• GSTR-1 and GSTR-3B mismatch — DRC-01 notices: If your GSTR-1 outward supplies exceed what you declared in GSTR-3B, the GSTN system auto-flags it as potential under-declaration of tax. An auto-notice is generated under Section 61 without any human intervention. This is now fully automated.
• ITC claimed beyond GSTR-2B: Rule 36(4) now enforces a zero-tolerance policy. You cannot claim ITC in GSTR-3B that does not appear in GSTR-2B. A Delhi consulting firm that books vendor invoices in April but the vendor uploads them in June cannot claim that ITC in April's return. Chase your vendors for timely GSTR-1 filing, it directly affects your cash flow.
• Missing nil returns: Even if your turnover is zero for a month, you must file a nil GSTR-1 and nil GSTR-3B. Non-filing of nil returns triggers late fees and, eventually, the e-way bill block described above. This catches seasonal businesses and startups in their pre-revenue phase.
• RCM not reported or paid: Purchases from unregistered vendors and specified services, Goods Transport Agency, GTA, freight, legal fees, import of services, director remuneration in certain cases, attract Reverse Charge Mechanism, RCM. The tax must be declared in GSTR-3B Table 3.1(d) and paid in cash from your electronic cash ledger. You cannot use your ITC balance to pay RCM liability. This catches many founders off guard.
• Composition taxpayers selling inter-state: A composition dealer cannot make inter-state supplies of goods. If your business is registered under composition and you start selling to customers outside your state, you are in violation. You must cancel the composition option and migrate to regular registration before the first inter-state supply.
• GSTR-10 missed after cancellation: When a business cancels its GST registration, the filing obligation does not end at cancellation. GSTR-10, the final return, must be filed within three months of the cancellation order. Many founders miss this and discover months later that a ₹200/day late fee has been accruing. The maximum cap here is ₹10,000, but it is an avoidable cost.

For founders managing this without a dedicated finance team, options include a GST consultant, an in-house accountant, or a managed compliance service like Virtual Accounting.

Need Help Filing The Right GST Return?

If you have worked through this guide and identified that your business has layered obligations, say, a regular GSTIN plus GSTR-9C at year end, or multiple GSTINs across states, the operational load adds up fast.

Virtual Accounting handles end-to-end GST filing, GSTR-1, 3B, 9, 9C, deadline tracking, and notice responses, starting at ₹4,000/month. No missed filings, no late fee surprises. Learn more here.

FAQ

How Many Types Of GST Returns Are There In India?

There are 22 notified GST return forms under the CGST Act. Around 11 are actively used in practice. GSTR-2 and GSTR-3 were notified but never operationalised. GSTR-9A is currently suspended for composition taxpayers.

What Is The Due Date For GSTR-3B?

For monthly filers, AATO above ₹5 crore, the due date is the 20th of the following month. For QRMP taxpayers, AATO up to ₹5 crore, the due date is the 20th, 22nd, or 24th of the month after the quarter ends, depending on the state of your principal place of business.

Is GSTR-9 Mandatory For All Taxpayers?

No. GSTR-9 is mandatory only for taxpayers with aggregate annual turnover above ₹2 crore. For taxpayers with AATO up to ₹2 crore, filing GSTR-9 is optional for FY 2023–24 onwards, though it is advisable to reconcile the year comprehensively.

What Is The Difference Between GSTR-9 And GSTR-9C?

GSTR-9 is the annual return that consolidates all monthly or quarterly returns for the year. GSTR-9C is a reconciliation statement that compares GST return data against audited financial statements. GSTR-9C is mandatory only if AATO exceeds ₹5 crore and is self-certified by the taxpayer from FY 2020–21.

What Happens If I Do Not File GSTR-3B For Two Consecutive Months?

Your GSTIN is automatically blocked from generating e-way bills. This means you cannot legally move goods above ₹50,000 in value until you file the pending returns and clear outstanding dues. To prevent such blocks, consider a managed schedule with reminders and escalations, for example, Virtual Accounting by AI Accountant for compliance tracking and on-time filings.

What Is The QRMP Scheme And Who Is Eligible?

QRMP, Quarterly Return Monthly Payment, allows taxpayers with AATO up to ₹5 crore to file GSTR-1 and GSTR-3B quarterly instead of monthly, while still paying tax monthly via PMT-06. It reduces the annual return count from 24 to 8 filings and is best for stable or seasonal turnover patterns.

What Is GSTR-1A?

GSTR-1A is a form introduced in 2024 that allows a supplier to amend their GSTR-1 based on mismatches flagged in their buyer's GSTR-2B. It must be filed before the GSTR-3B for the same period and helps reduce ITC mismatch notices and reconciliation friction with key customers.

What Is The Late Fee For Missing The GSTR-9 Annual Return?

The late fee for GSTR-9 is ₹200 per day, ₹100 CGST + ₹100 SGST, capped at 0.25% of aggregate turnover in the respective state or Union Territory for that financial year.

Do Composition Taxpayers File GSTR-1 And GSTR-3B?

No. Composition taxpayers file CMP-08, quarterly tax payment challan, due by the 18th of the month after the quarter, and GSTR-4, annual return, due by 30 April. They do not file GSTR-1 or GSTR-3B and cannot claim input tax credit.

What Is GSTR-10 And When Is It Required?

GSTR-10 is the final return that must be filed after a GST registration is cancelled or surrendered. It must be filed within three months of the cancellation order or the effective date of cancellation, whichever is earlier. Missing this deadline attracts a late fee of ₹200/day capped at ₹10,000. If you are winding down operations, a compliance concierge like Virtual Accounting by AI Accountant can ensure closure obligations, including GSTR-10, are completed without penalties.