GST returns: which ones and when

Once you have a GSTIN, you file returns even in months with no sales. A nil return is still a return. Which returns you file depends on whether you’re a regular taxpayer or under the composition scheme.

Regular taxpayers

Return	What it is	Monthly filers	Quarterly (QRMP) filers
GSTR-1	Details of your sales (outward supplies), invoice by invoice	11th of the next month	13th of the month after the quarter
GSTR-3B	A summary return in which you pay the tax	20th of the next month	22nd or 24th of the month after the quarter, depending on your state
GSTR-2B	An auto-drafted statement of the input tax credit you can claim. You don’t file it.	Generated monthly	Generated monthly

QRMP (quarterly return, monthly payment) lets taxpayers with aggregate turnover of up to ₹5 crore in the previous financial year file GSTR-3B quarterly, but they still pay the tax due every month (Notification 84/2020-Central Tax). Once you choose it, it stays until you change it.

Order matters: the portal won’t let you file GSTR-1 if the previous period’s GSTR-3B is still pending.

Fixing mistakes: GSTR-1A

Since mid-2025, the tax liability that GSTR-1 fills into GSTR-3B can’t be edited in GSTR-3B. To correct it, file GSTR-1A for the same period before you file GSTR-3B. Needs review, since this comes from GSTN advisories.

Composition taxpayers

Return	What it is	Due
CMP-08	Quarterly statement and payment of tax	18th of the month after the quarter
GSTR-4	Annual return	30 June after the financial year. Needs review

Late fees

Late fees are capped per return. These are the CGST caps; the same amount applies again under SGST, so the total is double.

Return	Nil return	Turnover up to ₹1.5 crore	₹1.5 to 5 crore
GSTR-3B	₹250	₹1,000	₹2,500
GSTR-1	₹250	₹1,000	₹2,500
GSTR-4 (annual)	₹250	₹1,000 for any return with tax due	—

Tax paid late also carries interest under section 50 of the CGST Act, at the notified rate. The Act caps it at 18% a year. When a return is filed late, interest is charged on the part of the tax paid in cash.

Good to know

• Due dates are sometimes extended by notification for a month or a few states. Check the GST portal’s announcements before a deadline.
• Annual returns (GSTR-9 and GSTR-9C) have separate turnover thresholds. Needs review
• Use the GST calculator to split invoice amounts into CGST, SGST and IGST.

Related

• GST registration
• Tax glossary: ITC, RCM, HSN