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GSTR-1, GSTR-3B, CMP-08 and GSTR-9: what each GST return is for
The main GST returns side by side: what each one reports, who files it and how often.
| GSTR-1 | GSTR-3B | CMP-08 | GSTR-9 | |
|---|---|---|---|---|
| What it reports | Details of your sales (outward supplies) for the period | A summary of sales, input tax credit and the tax you pay | The tax a composition taxpayer pays for the quarter | The full year's sales, purchases, credit and tax paid in one return |
| Who files it | Regular taxpayers, monthly or quarterly depending on the scheme chosen | Regular taxpayers, monthly or quarterly depending on the scheme chosen | Taxpayers under the composition scheme | Most regular taxpayers, subject to a turnover limit |
| How often | Monthly, or quarterly under the quarterly scheme | Monthly, or quarterly with monthly payment under the quarterly scheme | Quarterly | Once a year, after the financial year ends |
| What to keep in mind | Your buyers' credit depends on what you report here | Credit claimed should match GSTR-2B | It is a payment statement; composition taxpayers also file an annual return | Match it with your monthly returns and books first; it cannot be revised after filing |
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General information. Due dates, forms and turnover limits change by notification, so confirm them on the GST portal.
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