The GST Return Ecosystem
Most regular taxpayers only deal with two returns — GSTR-1 (sales) and GSTR-3B (tax payment) — plus an annual return. The full list:
| Return | Who files | Frequency | Purpose |
|---|---|---|---|
| GSTR-1 | Regular taxpayers | Monthly/Quarterly | Outward supplies (sales) |
| GSTR-3B | Regular taxpayers | Monthly/Quarterly | Summary + tax payment |
| GSTR-2B | Auto-generated | Monthly | Statement of available ITC |
| GSTR-4 | Composition dealers | Annual | Composition summary |
| CMP-08 | Composition dealers | Quarterly | Quarterly tax payment |
| GSTR-5 | Non-resident taxable persons | Monthly | NRTP return |
| GSTR-6 | Input Service Distributor | Monthly | ITC distribution |
| GSTR-7 | TDS deductors | Monthly | TDS deducted |
| GSTR-8 | E-commerce operators | Monthly | TCS collected |
| GSTR-9 | Regular taxpayers | Annual | Annual reconciliation |
| GSTR-9C | Turnover > ₹5 crore | Annual | Reconciliation statement |
| GSTR-10 | Cancelling registration | One-time | Final return |
GSTR-1 — Outward Supplies
Where you report every sale. Covers B2B invoices, B2C invoices over ₹2.5 lakh inter-state, B2C summary, exports, credit/debit notes, advances and HSN summary. Due 11th of the next month (monthly) or 13th of month after quarter (QRMP).
GSTR-3B — Summary Return
The summary return where you actually pay tax. Pulls together outward supplies, RCM purchases, ITC available, and net tax payable. Due 20th of next month (monthly) or 22nd/24th of month after quarter (QRMP).
GSTR-2B — Your ITC Statement
Auto-generated by GSTN on the 14th of every month. Tells you exactly how much ITC is available based on what your suppliers filed in their GSTR-1. Reconcile your purchase register against it every month — any mismatch and you cannot claim that ITC.
The QRMP Scheme
Quarterly Return Monthly Payment — for taxpayers with annual turnover up to ₹5 crore:
- File GSTR-1 quarterly (or upload monthly via IFF)
- File GSTR-3B quarterly
- Pay tax monthly through a simple challan (Form PMT-06) for first two months of each quarter
GSTR-9 & 9C — Annual Returns
GSTR-9 is the annual consolidated return — every regular taxpayer with turnover above ₹2 crore must file it. GSTR-9C is the reconciliation statement required if turnover exceeds ₹5 crore (self-certified from FY 2020-21). Due 31 December of the following financial year.
Due Date Quick Reference
| Date | Action |
|---|---|
| 10th | GSTR-7 (TDS) / GSTR-8 (TCS) |
| 11th | GSTR-1 |
| 13th | GSTR-6 (ISD) |
| 14th | GSTR-2B auto-generated |
| 20th | GSTR-3B — tax payment |
Late Filing Penalties
- GSTR-1 & 3B: ₹50/day (₹25 CGST + ₹25 SGST), max ₹5,000 each. ₹20/day for NIL returns.
- GSTR-9: ₹200/day, max 0.25% of turnover
- Interest on delayed tax: 18% per annum
iAccounting auto-generates GSTR-1 and GSTR-3B JSON files in the exact GST portal format. Just review, click Upload, file. No manual data entry. Same automation for GSTR-9.
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