GST return filing: GSTR-1, GSTR-3B, due dates and late fees

Every GST-registered business has to file returns on a fixed schedule, even in a month with no sales. This guide explains the main returns, the usual due dates and what a missed date can cost you.

Which GST returns do I have to file?

For a regular taxpayer the two core returns are:

• GSTR-1: the details of your sales (outward supplies) for the period
• GSTR-3B: a summary return where you declare your tax liability, claim input tax credit and pay the tax

There is also an annual return (GSTR-9) for most regular taxpayers, and businesses above a turnover limit have to file a reconciliation statement with it.

What are the due dates for GSTR-1 and GSTR-3B?

For monthly filers the usual dates are the 11th of the next month for GSTR-1 and the 20th of the next month for GSTR-3B. Dates can be different for the quarterly scheme and are sometimes extended or changed by notification, so confirm them on the GST portal for the period you are filing.

What is the QRMP scheme?

Small taxpayers below a turnover limit can choose the Quarterly Return Filing and Monthly Payment of tax (QRMP) scheme. They file returns every quarter and pay tax monthly. It reduces the number of returns but not the need to keep your books up to date every month.

What is the composition scheme?

Eligible small businesses can opt for the composition scheme, which means paying tax at a fixed percentage of turnover. Composition taxpayers file a quarterly statement with their payment and an annual return, and they cannot claim input tax credit. Our GST regular vs composition scheme comparison shows the differences.

Do I have to file when I had no sales?

Yes. If there was no activity in a period you still file a nil return. Not filing at all attracts a late fee and, over time, can lead to the registration being cancelled.

What happens if I file late?

A late fee is charged for every day of delay, and interest is payable on any tax that was not paid on time. Unfiled returns can also block your buyers from claiming credit on your invoices and stop you from filing the next return or generating e-way bills. The rates are set by notification, so check the current ones on the portal.

What should I keep ready each month?

• Sales invoices, credit notes and debit notes
• Purchase invoices and the input tax credit shown in your GST portal statement
• Payment challans for the tax you pay
• A reconciliation of your books with the portal, so the figures match

Do I need help with GST returns?

Many small businesses file their returns on their own. If you have many invoices, mismatches in input tax credit or notices from the department, an expert can save time and avoid penalties. See GST return filing. If you are not registered yet, start with our guide to GST registration.

This article is general information, not individual professional advice. Due dates, fees and schemes change, so check the official GST portal or ask our Experts before you act.