Types of GST Returns: GSTR-1, GSTR-3B, GSTR-9, Who Files Them and When

Imagine you run a small garment shop in Lajpat Nagar. Your CA is busy, the GST portal shows a dozen form names, and you're not sure which one you actually owe. Sound familiar? Relax. GST looks like alphabet soup, but most small businesses deal with just three or four returns.

This guide walks through the types of GST returns a small business actually files, who files each one and when, with dates and numbers checked as of November 2026.

A GST return is a form that a GST-registered business files on the GST portal to report its sales, purchases and the tax it owes or can adjust for a period. A regular taxpayer files two returns every month or quarter, GSTR-1 and GSTR-3B, and one annual return, GSTR-9. In one line: GSTR-1 reports your sales, GSTR-3B pays your tax, and GSTR-9 sums up the whole year. They are not substitutes, so filing one never covers the other.

Want a professional to check which of these apply to you? One-Startup supports businesses in every state of India, and the first consultation costs nothing.

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GSTR-1 is the return where you list every sale you made, invoice by invoice. Every regular GST-registered business files it, even in a month with zero sales (a nil return). Composition dealers don't.

You pay no tax with GSTR-1, so why does it matter? Because your customers' input tax credit (ITC) depends on it. Once you file, your B2B invoices show up in your buyer's GSTR-2B, and only then can they claim credit. File late and a buyer may think twice before ordering from you again. For a small trader, that hurts more than the late fee.

Due date: the 11th of the next month. If you opted for the QRMP scheme (open to businesses with turnover up to ₹5 crore), you file once a quarter, by the 13th of the month after the quarter ends. The July to September 2026 quarter, for example, is due on 13 October 2026.

Quick Tip: on QRMP but selling to big B2B buyers? Upload their invoices in the first two months through the Invoice Furnishing Facility (IFF), by the 13th of the next month, so their credit isn't held up for a whole quarter.

Not sure whether monthly or quarterly filing suits your business? one-startup helps businesses across India sort this out, and your first consultation is free.

WhatsApp us your turnover and the kind of buyers you sell to, and we'll tell you which fits.

GSTR-3B is a summary return where you declare total sales, claim ITC on your purchases and pay the net GST. Every regular taxpayer files it, nil or not. Unlike GSTR-1, this is where the money actually moves.

Due date: monthly filers, the 20th of the next month. QRMP filers file quarterly, on the 22nd or 24th of the month after the quarter, depending on the state.

Businesses in Delhi, Uttar Pradesh, Rajasthan, Punjab, West Bengal and other 'Category Y' states get the 24th. Gujarat, Maharashtra, Karnataka, Tamil Nadu, Kerala, Telangana, Madhya Pradesh and a few more get the 22nd. Under QRMP you still pay tax every month through challan PMT-06, by the 25th, for the first two months of the quarter.

One change catches many people. Since the July 2025 tax period, the sales figures in GSTR-3B fill in automatically from GSTR-1 and can't be edited. If something is wrong, you fix it through GSTR-1A, and only before you file GSTR-3B for that period. So get GSTR-1 right the first time, and check GSTR-2B before claiming credit.

Your buyers now have a say too. Since November 2024, every invoice you upload lands in your buyer's Invoice Management System (IMS) on the GST portal, where they accept it, reject it or keep it pending. Only accepted invoices flow into their GSTR-2B as credit. A rejected invoice usually means a call from the buyer, so fix the error before the next return rather than after.

GSTR-9 is the annual return that sums up a financial year's sales, purchases, ITC and tax paid, as reported in your GSTR-1 and GSTR-3B. It is due on 31 December after the year ends. For FY 2025-26 (April 2025 to March 2026), that is 31 December 2026.

• Up to ₹2 crore turnover: you don't need to file GSTR-9. Notification 15/2025-Central Tax exempts this group from FY 2024-25 onwards.”

• Above ₹2 crore: GSTR-9 is mandatory.

• Above ₹5 crore: GSTR-9C is also needed. It is a reconciliation of your returns with your audited accounts, self-certified by you, with no CA certificate required since FY 2020-21.

Late fee: ₹50 a day (₹25 CGST plus ₹25 SGST) for turnover up to ₹5 crore, capped at 0.04% of your turnover in the state. It is ₹100 a day for turnover of ₹5 crore to ₹20 crore (same 0.04% cap), and ₹200 a day above ₹20 crore, capped at 0.5% of turnover in the state.

FY 2025-26 has a wrinkle: GST rates changed on 22 September 2025, so one return carries two rate periods. Start reconciling in October, not on 30 December. Extensions have happened in some earlier years, but none is announced for FY 2025-26 today, and we can't promise one.

As of November 2026 you can still claim it, but only in a GSTR-3B filed by 30 November 2026, or before you file GSTR-9 if that comes first (Section 16(4) of the CGST Act). For monthly filers, that is the October 2026 return, due 20 November. GSTR-9 can't be used to claim credit you skipped in GSTR-3B.

GST is one part of a company's yearly filings. See the full annual compliance calendar for a private limited company.

• Regular taxpayer, turnover above ₹5 crore: GSTR-1 and GSTR-3B every month, plus GSTR-9 and GSTR-9C.

• Regular taxpayer, turnover up to ₹5 crore: monthly filing or QRMP, your choice, plus GSTR-9 if turnover is above ₹2 crore.

• Composition dealer: CMP-08 every quarter and GSTR-4 once a year. No GSTR-1 or GSTR-3B.

• Special cases: GSTR-5 for non-resident taxpayers, GSTR-6 for input service distributors, GSTR-7 for TDS deductors and GSTR-8 for e-commerce operators.

• Closing the business: once your GST registration is cancelled, file GSTR-10, the final return, within three months.

• Sending goods to a job worker: ITC-04 tells the department what went out and came back. It is half-yearly above ₹5 crore turnover and yearly up to ₹5 crore, due on the 25th after the period.

Not registered yet? Returns start from the day your GSTIN is active, so it helps to know first who needs GST registration and who doesn't. → one-startup GST registration

1. Log in at gst.gov.in and go to Services → Returns → Returns Dashboard.

2. Pick the financial year and the return period, then open the return you're filing.

3. For GSTR-1, add or upload your invoices. For GSTR-3B, check the figures pulled from GSTR-1 and GSTR-2B.

4. Preview and submit. For GSTR-3B, pay any tax due from your cash or credit ledger.

5. File with a DSC (companies and LLPs) or an EVC, the OTP sent to your registered mobile.

Nil return? You can file nil GSTR-1, GSTR-3B and CMP-08 by SMS from your registered mobile number.

Miss a date and two costs start: a daily late fee, and 18% a year interest on any tax you paid late. Here is what each return costs, as of November 2026:

Quick example: A trader with ₹3 crore turnover files GSTR-3B 30 days late with ₹40,000 tax to pay.

Late fee is 30 × ₹50 = ₹1,500.

Interest is ₹40,000 × 18% × 30 ÷ 365 = ₹592.

Total roughly ₹2,092 for being a month late.

Annoying, not fatal. Waiting for years is different. Since the July 2025 tax period, the GST portal blocks GSTR-1, GSTR-3B, GSTR-4, GSTR-9 and other returns once three years have passed from their due date (Sections 37(5), 39(11), 44(2) and 52(14) of the CGST Act). A blocked return can't be filed at all, so an old gap stays on your record for good.

• Skipping nil returns. No sales still means a return. Nil GSTR-1 and GSTR-3B can be filed by SMS.

• Claiming ITC blindly. Match your claim with GSTR-2B first.

• Showing different sales in GSTR-1 and GSTR-3B. Mismatches are a classic notice trigger.

• Forgetting PMT-06. QRMP filers still pay tax monthly.

• Leaving GSTR-9 for the last week. Errors from the year pile up there.

Some things nobody controls: portal slowdowns near due dates, last-minute extensions (GSTR-3B for March 2026 got one extra day, to 21 April), a supplier who files late, and rules that keep changing. Don't plan around extensions. File early, and confirm dates on gst.gov.in.

If your turnover is up to ₹2 crore, you don't have to file GSTR-9 at all. And QRMP isn't always the easy option: you still pay tax every month, and a buyer who wants credit quickly may push you towards IFF or monthly filing anyway.

Where help actually pays off is reconciliation. Matching your books, GSTR-1, GSTR-2B and the IMS actions before GSTR-3B locks is what keeps notices away. That is the part worth handing over, if anything.

If you're registered under GST, your next GSTR-3B is due on the 20th, or the 22nd or 24th if you're on QRMP. Check that GSTR-1 matches your books before then, because once GSTR-3B is filed, the sales figure is locked. And if any FY 2025-26 credit is still unclaimed, 30 November 2026 is the last chance.

 You can file every one of these returns yourself on the GST portal. If you'd rather have someone reconcile and file them for you each month, that's what we do.

GST returns are not hard once someone explains them properly, but one wrong entry can bring notices, late fees and unhappy customers. one-startup helps small and medium businesses across India with GST registration, return filing and compliance. We have an office in Delhi-Noida and work virtually with clients in every state, so your location is no barrier. Your first consultation is free.

You can Whats App us or Call +91 7055107773, can write the email to us.

Disclaimer: GST due dates, late fees and portal rules change often. This guide reflects the position as of November 2026. Check the latest notification on cbic-gst.gov.in or ask a CA before you file.

 Last updated: November 2026