Regular GST taxpayers file GSTR-1 for outward supplies and GSTR-3B to pay tax, monthly or quarterly under QRMP. Composition dealers file CMP-08 quarterly and GSTR-4 annually. Annual returns GSTR-9 and reconciliation GSTR-9C apply above specified turnover. Late filing attracts late fees per day and 18% interest on delayed tax.
Types of GST returns
| Return | Who | Frequency |
|---|---|---|
| GSTR-1 | Regular taxpayers | Monthly or quarterly (QRMP) |
| GSTR-3B | Regular taxpayers | Monthly or quarterly (QRMP) |
| CMP-08 | Composition dealers | Quarterly |
| GSTR-4 | Composition dealers | Annual |
| GSTR-9 | Regular taxpayers above threshold | Annual |
| GSTR-9C | Above higher turnover threshold | Annual |
Filing steps
- Reconcile sales and purchases with books.
- File GSTR-1 with invoice-level details.
- Match input tax credit with GSTR-2B.
- File GSTR-3B and pay tax.
Late fees and interest
Late fees accrue per day of delay, with lower amounts for nil returns, and interest at 18% per annum applies to tax paid late. Returns cannot be filed out of sequence, so one delay can block subsequent returns.
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Get expert help →Best practices
- Monthly reconciliation of GSTR-2B with purchase register
- Timely supplier follow-up for missing invoices
- Calendar reminders for due dates
Frequently asked questions
Can I revise a GST return?
Filed GST returns cannot be revised. Errors are corrected in subsequent returns through amendments, within the time limits allowed.
What is the late fee for GSTR-3B?
A daily late fee applies, split between CGST and SGST, with a cap linked to turnover; nil return late fees are lower.
Is GSTR-9 mandatory for small businesses?
GSTR-9 has been made optional for taxpayers below the notified turnover threshold for recent years. Check the notification for the relevant year.
What if GSTR-2B does not show my supplier's invoice?
You generally cannot claim that credit until the supplier reports it. Follow up with the supplier to file their GSTR-1.
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