GST returns explained
Overview of commonly used GST returns: who files, how often, standard due dates, and purpose. Use the due date calendar for month-wise deadlines.
GSTR-1
Monthly
- Who files
- Regular taxpayers (monthly)
- Due
- 11th of the following month
- Purpose
- Details of outward supplies of goods and services
GSTR-3B
Monthly
- Who files
- Regular taxpayers (monthly)
- Due
- 20th of the following month
- Purpose
- Summary return with tax payment and ITC claim
GSTR-1 (QRMP)
Quarterly
- Who files
- QRMP scheme (AATO ≤ ₹5 crore)
- Due
- 13th of the month following the quarter
- Purpose
- Quarterly outward supplies; optional monthly IFF for B2B
GSTR-3B (QRMP X / Y)
Quarterly
- Who files
- QRMP scheme
- Due
- 22nd (Category X) / 24th (Category Y) after the quarter
- Purpose
- Quarterly summary; tax still paid monthly via PMT-06
PMT-06
Monthly (first two months of quarter)
- Who files
- QRMP taxpayers
- Due
- 25th of the following month
- Purpose
- Monthly tax payment challan under QRMP
IFF
Monthly
- Who files
- QRMP taxpayers (optional)
- Due
- 13th of the following month
- Purpose
- Invoice Furnishing Facility: upload B2B invoices for buyer ITC
CMP-08
Quarterly
- Who files
- Composition dealers
- Due
- 18th of the month following the quarter
- Purpose
- Statement of self-assessed tax under composition
GSTR-4
Annual
- Who files
- Composition dealers
- Due
- 30 April following the financial year
- Purpose
- Annual return for composition scheme
GSTR-7
Monthly
- Who files
- Persons required to deduct TDS under GST
- Due
- 10th of the following month
- Purpose
- GST TDS return
GSTR-8
Monthly
- Who files
- E-commerce operators collecting TCS
- Due
- 10th of the following month
- Purpose
- TCS return
GSTR-6
Monthly
- Who files
- Input Service Distributors
- Due
- 13th of the following month
- Purpose
- Distribution of input tax credit
GSTR-5
Monthly
- Who files
- Non-resident taxable persons
- Due
- 13th of the following month
- Purpose
- Return for NRTPs
GSTR-9
Annual
- Who files
- Regular taxpayers (thresholds apply)
- Due
- 31 December following the financial year
- Purpose
- Annual return consolidating outward/inward supplies and tax
GSTR-9C
Annual
- Who files
- Taxpayers with AATO above ₹5 crore
- Due
- 31 December following the financial year
- Purpose
- Self-certified reconciliation statement with GSTR-9
GSTR-10
One-time
- Who files
- Persons whose registration is cancelled
- Due
- Within 3 months of cancellation order
- Purpose
- Final return
Filing sequence tip
For regular monthly filers, GSTR-1 is generally filed before GSTR-3B for the same tax period. Outward supplies in GSTR-1 feed the recipient’s auto-drafted ITC statements.
Three-year restriction
Returns generally cannot be filed after the expiry of three years from the due date of the relevant return (subject to notified exceptions). Do not leave old periods open indefinitely.
This material is for general information. It is not a legal opinion. Verify due dates and rates on the GST portal and CBIC notifications before acting.