GST Return Filing: GSTR-1, GSTR-3B and Due Dates Explained

Every GST-registered business must file periodic returns that report sales, purchases and tax paid.

GSTR-1

Details of outward supplies (sales). Monthly filers file it by the 11th of the next month; QRMP filers file quarterly.

GSTR-3B

A summary return where you declare tax liability, claim input tax credit (ITC) and pay the net tax. Monthly filers file it by the 20th of the next month.

GSTR-9

The annual return, which consolidates all monthly or quarterly returns for the financial year.

Tips

• Reconcile purchase invoices with GSTR-2B before claiming ITC.
• Issue proper GST invoices with HSN/SAC codes.
• Late filing attracts late fees and interest.