GST Returns Overview: Forms (GSTR 1 to 9), Due Dates & Penalties

जीएसटी रिटर्न फॉर्म एवं समय सीमा

Comprehensive guide to all GST returns in India: understand which return applies to your business model, statutory monthly/quarterly deadlines, late fee structures under Section 47, and annual reconciliation.

Written by: Author Profile

Direct Tax & CA Review Panel

Chartered Accountancy Review Panel • Senior Direct Tax Review Desk

Reviewed & Fact-Checked by: Technical Review Panel

Tax Law & Dispute Review Desk

Tax Litigation & Legal Review Panel • Tax Appeal & Procedure Review Desk

Published: 1st April 2026•Last Updated: 15th August 2026•Last Reviewed: 15th August 2026

Key Statutory Highlights (FY 2026-27)

GSTR-1: Outward supplies statement due by 11th of every month (or 13th of month following quarter for QRMP filers).

GSTR-3B: Monthly summary return and tax payment due by 20th of every month.

GSTR-4 / CMP-08: Quarterly return for Composition dealers due by 18th of the month following the quarter.

GSTR-9 & GSTR-9C: Annual return and reconciliation statement due by 31st December following FY close.

Late fee: ₹50/day (₹20/day for Nil return) up to prescribed maximum ceilings.

Who is Eligible & When Does it Apply?

Applicability #1

All registered GST taxable persons, composition dealers, and input service distributors.

Step-by-Step Procedure & Compliance Roadmap

Compile Monthly Sales Registers

Collate all B2B and B2C sales invoices with HSN summary.

File GSTR-1 by 11th

Upload invoice data to auto-populate customer GSTR-2B.

Reconcile Purchase ITC via GSTR-2B

Download GSTR-2B and match eligible vendor input credits.

File GSTR-3B & Remit Tax by 20th

Offset ITC against liability and pay cash balance via PMT-06 challan.

Mandatory Documents Checklist

Sales Invoices, Purchase Invoices, Bank Statements, Credit/Debit Notes

Common Mistakes & Compliance Risks to Avoid

•Filing GSTR-3B without reconciling against auto-generated GSTR-2B.

•Missing GSTR-1 filing, which blocks the recipient from claiming Input Tax Credit.

Frequently Asked Questions

What is QRMP Scheme?

Quarterly Return Monthly Payment (QRMP) scheme allows businesses with turnover up to ₹5 Crore to file GSTR-1 and GSTR-3B quarterly while paying estimated tax monthly via PMT-06 challan.

Interactive Tax Calculators

GST Calculator

Related Tax Knowledge

GST Return Filing Step-by-Step Input Tax Credit Rules

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🛡️ Educational Disclaimer: FinSetu India is an independent educational guidance and calculation platform. Content is published for general citizen awareness based on applicable laws as of FY 2026-27. We do not provide personalized legal/tax advice or file returns directly. Verify current applicable rules on official portals or consult a qualified Chartered Accountant / Tax Lawyer.