A regular GST taxpayer files GSTR-1 (outward supplies) and GSTR-3B (summary and tax payment) every month, or quarterly under the QRMP scheme, and an annual return in GSTR-9. Composition dealers, non-resident taxable persons, input service distributors, TDS deductors and e-commerce operators each file a different return.
Facts checked: 9 October 2026. The purpose of each return and who files it follow the CGST Act and Rules, which I could not open on cbic-gst.gov.in in this check, so they are stated from the Act and from secondary guides that agree with each other. Due dates are deliberately not repeated here because secondary sources disagree on some of them (GSTR-4 and GSTR-5 in particular). Read the dates in our GST return due dates for FY 2026-27 and confirm on gst.gov.in.
The main GST returns in one table
| Return | Who files | Frequency | What it contains |
|---|---|---|---|
| GSTR-1 | Regular taxpayers | Monthly, or quarterly under QRMP | Details of outward supplies (invoice level for B2B) |
| IFF | QRMP taxpayers | Monthly option in the first two months of a quarter | Invoice details of B2B supplies, so the buyer can claim credit early |
| GSTR-3B | Regular taxpayers | Monthly (with quarterly return and monthly payment under QRMP) | Summary of supplies, ITC claimed, and tax payable and paid |
| GSTR-4 | Composition taxpayers | Annual (with quarterly payment statement in CMP-08) | Turnover and tax at the composition rate |
| GSTR-5 | Non-resident taxable persons | Monthly | Supplies made and tax paid in India |
| GSTR-6 | Input service distributors | Monthly | Credit received and distributed to branches |
| GSTR-7 | Persons deducting TDS under GST | Monthly | TDS deducted and deposited |
| GSTR-8 | E-commerce operators | Monthly | Supplies through the platform and tax collected at source |
| GSTR-9 | Regular taxpayers (annual return) | Annual | Consolidated year's supplies, tax and ITC |
| GSTR-9C | Taxpayers above the audit threshold | Annual | Reconciliation of audited accounts with GSTR-9 |
| GSTR-10 | Taxpayers whose registration is cancelled or surrendered | Once | Final return, due within three months of the cancellation date or order, whichever is later |
Two points the table cannot show. GSTR-9 is optional below a turnover limit that has changed over the years, and GSTR-9C applies only above a turnover limit, now a self-certified reconciliation and no longer needing a CA certificate. Check the limit for the year in question on the portal before telling a client they are exempt.
GSTR-1 versus GSTR-3B
GSTR-1 tells the department, and through GSTR-2B your buyers, what you sold. GSTR-3B is where you declare the tax and pay it. A mismatch between the two is one of the most common notices, so reconcile GSTR-1, GSTR-3B and GSTR-2B every month. The 57th Council recommended alignment checks between these returns from the April 2027 return, which are recommendations until notified. See what the Council recommended.
The QRMP scheme
Quarterly Return Monthly Payment is open to registered persons with a turnover up to a limit set by notification, who opt in on the portal. They file GSTR-1 and GSTR-3B quarterly, pay tax each month, and may upload invoices through IFF in the first two months. Opting in does not change the tax due date for payment, only the return filing frequency, so a missed monthly payment still attracts interest.
Illustrative scenario
A trader has monthly outward supplies of ₹8,00,000, and on a ₹2,00,000 purchase, input tax credit of ₹36,000 is available. In GSTR-1 she reports all sales. In GSTR-3B she reports the same sales and takes the ₹36,000 credit. If GSTR-2B shows only ₹30,000 of credit because a supplier filed late, she should claim only ₹30,000 and chase the balance. These figures are invented for illustration.
Late fee and interest
A late return attracts a late fee per day and interest on tax paid late, and the amounts differ by return and by turnover class. Use the GST late fee calculator for the exact figure, and the GST interest calculator for interest.
Frequently asked questions
Do I file GSTR-1 if I had no sales?
Yes, a nil return is still required for the period unless you are under a scheme that exempts it. A nil GSTR-1 and nil GSTR-3B can be filed on the portal.
What is the difference between GSTR-9 and GSTR-9C?
GSTR-9 is the annual return of supplies, tax and ITC. GSTR-9C reconciles that return with the audited financial statements, and applies only above the specified turnover.
Which return do composition taxpayers file?
CMP-08 for quarterly payment and GSTR-4 for the annual return. Composition taxpayers do not file GSTR-1 and GSTR-3B.
Is GSTR-10 mandatory?
Yes, for any person whose registration is cancelled or surrendered, within three months of the cancellation date or order.
For the audit angle on reconciliation, see the GST audit workpapers.
Statutory facts on this page are checked against their sources, and the page says where it relied on secondary reporting. How we verify · Report an error