GST Return Filing: Types, Process, and Due Dates in India

What Are GST Returns?

A GST return is a document containing details of all income earned by a taxpayer that must be filed with the GST authorities. Under the Goods and Services Tax regime, every registered taxpayer in India is required to file periodic returns detailing their sales, purchases, output GST collected, and input tax credit (ITC) claimed. GST returns are filed electronically on the GST portal (gst.gov.in).

The frequency and type of return depend on the taxpayer's registration type, turnover, and nature of business activities. Failure to file GST returns on time results in late fees, interest on unpaid tax, and potential suspension of the GSTIN.

Types of GST Returns

GSTR-1: Outward Supply Details

GSTR-1 captures all outward supplies (sales) made during the period. It includes:

• B2B (Business-to-Business) invoices with recipient GSTIN
• B2C (Business-to-Consumer) sales above ₹2.5 lakh (large invoices)
• B2C (small) aggregated state-wise
• Credit/debit notes issued
• Export invoices
• Advances received and adjusted

Due Dates: Monthly filers: 11th of the following month. Quarterly filers (QRMP): 13th of the month following the quarter.

GSTR-3B: Summary Return with Tax Payment

GSTR-3B is a self-assessed summary return where taxpayers declare their total output liability, claim ITC, and pay the net tax due. It serves as the primary tax payment return and must be filed before you can file the next period's GSTR-1.

Due Dates:

• Monthly filers (turnover > ₹5 crore): 20th of the following month
• Quarterly filers (QRMP) — Category 1 states: 22nd of the month following the quarter
• Quarterly filers (QRMP) — Category 2 states: 24th of the month following the quarter

GSTR-9: Annual Return

GSTR-9 is the annual return that consolidates all monthly/quarterly returns filed during the financial year. It must be filed by December 31 of the year following the financial year. For example, GSTR-9 for FY 2024-25 is due by December 31, 2025.

Taxpayers with annual turnover up to ₹2 crore are exempt from filing GSTR-9. GSTR-9C (reconciliation statement) is mandatory for taxpayers with turnover exceeding ₹5 crore and must be self-certified by the taxpayer (CA certification is no longer required).

QRMP Scheme for Small Taxpayers

The Quarterly Return Monthly Payment (QRMP) scheme is designed for taxpayers with annual aggregate turnover up to ₹5 crore. Under this scheme:

• Returns: GSTR-1 and GSTR-3B are filed quarterly instead of monthly.
• Tax Payment: GST must still be paid monthly — by the 25th of each month — using the PMT-06 challan. Tax can be computed via the fixed sum method (based on the previous quarter's liability) or the self-assessment method.
• Invoice Furnishing Facility (IFF): Taxpayers can upload B2B invoices for the first two months of the quarter to ensure recipients can claim ITC without delay.

Step-by-Step GST Return Filing Process

Step 1: Log in to the GST Portal

Visit gst.gov.in and log in with your credentials. Navigate to Services > Returns > Returns Dashboard.

Step 2: Select the Return Period

Choose the financial year and the return period (month or quarter) for which you want to file.

Step 3: File GSTR-1 First

Enter all outward supply details. You can upload invoices in bulk using the offline tool or enter them directly on the portal.

Step 4: File GSTR-3B

After filing GSTR-1, proceed to GSTR-3B. The system auto-populates some values from GSTR-1. Review and edit as needed. Declare your ITC claims and compute the net tax payable.

Step 5: Pay Tax via Electronic Cash/Credit Ledger

Pay the net GST liability using the electronic cash ledger (actual payment) or electronic credit ledger (ITC utilisation). Ensure sufficient balance before submitting.

Step 6: Submit and File

Verify all details, submit the return, and file using DSC or EVC. Download the filed return and acknowledgement for your records.

Late Filing Penalties and Interest

ITC Reconciliation Is Critical

Ensure your ITC claims in GSTR-3B match with the auto-populated ITC in GSTR-2B. The government now mandates ITC availability only if the supplier has filed their GSTR-1. Regularly reconcile GSTR-2B with your purchase register to avoid ITC reversals during annual filing.

How The Ledger Company Can Help

The Ledger Company provides end-to-end GST return filing services — from monthly GSTR-1 and GSTR-3B filing to annual GSTR-9 and GSTR-9C preparation. Our GST experts handle ITC reconciliation, manage due date compliance, and resolve notices from the GST department. Whether you're a small business on the QRMP scheme or a large enterprise with complex multi-state operations, our team ensures timely and accurate filings. Reach out for a free consultation today.