GST compliance runs on periodic returns. Which ones you file depends on your registration type and turnover, but a few core returns cover most businesses.
This guide summarises the main return types and how filing frequency is decided.
The core returns
- GSTR-1 — outward supplies (sales), invoice-level detail
- GSTR-3B — summary return where you pay the net tax
- GSTR-2B — auto-drafted ITC statement (view-only, for reconciliation)
- GSTR-9 — annual return consolidating the year
- CMP-08 — quarterly statement for composition taxpayers
Monthly vs quarterly (QRMP)
Smaller taxpayers can opt for the QRMP scheme to file GSTR-1 and GSTR-3B quarterly while paying tax monthly through a challan. Larger taxpayers file monthly. Choose based on your turnover and cash-flow preference.
Why due dates matter
Missing a due date triggers late fees (₹50/day, ₹20/day for nil returns) and 18% annual interest on unpaid tax. Filing on time also keeps your customers' input tax credit flowing.
Key takeaways
- GSTR-1 (sales detail) and GSTR-3B (summary + payment) are the core monthly/quarterly returns.
- GSTR-2B is view-only and used for ITC reconciliation.
- GSTR-9 is the annual return; CMP-08 is for composition dealers.
- QRMP lets small taxpayers file quarterly but pay monthly.
This guide is general information, not tax advice. GST rules and rates can change with GST Council notifications — verify specifics on the official GST portal or with your CA.
Put this into practice with PocketGST
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