Filing GST returns on time is the core of compliance. Returns reconcile what you collected from customers, what you paid on purchases, and the net tax due. Missing a return can block your input tax credit, attract late fees and interest, and suspend your registration.
The main GST returns for regular taxpayers
| Return | What it contains | Who files | Typical frequency |
|---|---|---|---|
| GSTR-1 | Outward supplies (sales) — invoice-level details of all taxable supplies made. | All regular taxpayers | Monthly (or quarterly for small taxpayers) |
| GSTR-3B | Summary return — total outward supplies, inward supplies attracting reverse charge, ITC claimed, and tax payable. This is the return where you actually pay tax. | All regular taxpayers | Monthly |
| GSTR-2A / 2B | Auto-populated purchase data based on suppliers' GSTR-1. Not filed by you; used to reconcile ITC. | System-generated | Continuous update |
| GSTR-9 | Annual return — consolidated summary of all supplies, ITC and tax paid during the year. | Regular taxpayers above ₹2 crore turnover (voluntary below that threshold) | Annual |
| GSTR-9C | Reconciliation statement certified by CA or CMA. | Regular taxpayers with turnover above ₹5 crore | Annual |
Typical due dates (described qualitatively)
Due dates are notified by the GST Council and may be extended for certain months or states. As a broad guide:
- GSTR-1 (monthly) is generally due by the 11th of the following month (e.g., July's GSTR-1 by 11 August). For quarterly filers, after the end of the quarter.
- GSTR-3B is generally due by the 20th (some states) or 22nd/24th (others) of the following month. Late filing attracts interest and late fee.
- GSTR-9 (annual) is generally due by 31 December following the end of the financial year.
Always check the current due dates on the GST Portal before filing. Extensions and changes are common.
The Composition Scheme: a simpler route for small taxpayers
The Composition Scheme is an optional, simplified compliance route for small taxpayers with aggregate turnover up to ₹1.5 crore (₹75 lakh for certain special-category states). Eligibility and conditions:
- Available for manufacturers, traders and restaurants (some service providers also eligible under conditions).
- Cannot make inter-state supplies (only intra-state).
- Cannot supply through e-commerce operators.
- Cannot claim input tax credit.
- Must pay tax at lower, flat composition rates (e.g., 1% for traders, 2% for manufacturers, 5% for restaurants; rates are on turnover, not transaction value).
- File only one quarterly return (GSTR-4) and one annual return instead of monthly.
The trade-off is simplicity and lower compliance burden against giving up ITC and the ability to make inter-state or e-commerce sales.
The Composition Scheme cuts down paperwork and tax rates, but at the cost of input tax credit. It suits small, local businesses with low-value purchases and intra-state customers.
Late filing: consequences
- Late fee: ₹50/day per Act (CGST + SGST = ₹100/day total) subject to a cap.
- Interest: 18% per annum on the outstanding tax from the due date.
- Suspension of registration: Persistent non-filers can have their GSTIN suspended, blocking the ability to generate e-way bills or claim ITC.
Key takeaways
- GSTR-1 reports your sales; GSTR-3B is the summary return where you pay tax.
- Monthly filing is typical; quarterly is allowed for smaller taxpayers in GSTR-1.
- Annual return (GSTR-9) consolidates the year; GSTR-9C adds a CA/CMA certificate for large taxpayers.
- The Composition Scheme offers simpler compliance (quarterly return, lower flat rate) but no ITC and no inter-state supply.
- File on time. Late fees, interest and registration suspension are real consequences.
Official sources
This explainer is based on official and primary sources. Always confirm figures and dates on these before acting:
Reviewed: October 2026. Tax rules change — verify the current financial year and assessment year before you rely on any figure.
This is general educational information for Indian taxpayers, not personalised tax, legal or financial advice. Union of Taxpayers is an independent platform and not a government body. Consider a qualified professional for your specific situation.
Not professional advice
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