What it is
GSTR-1 reports outward supplies; GSTR-3B is the summary return through which tax is paid.
Small taxpayers under the QRMP scheme file quarterly but pay monthly through PMT-06.
Composition taxpayers file CMP-08 quarterly and GSTR-4 annually.
Who it applies to
- Every registered person must file returns for each tax period, including nil returns.
- QRMP is available to taxpayers with aggregate turnover up to ₹5 crore.
Documents required
- •Sales and purchase registers
- •GSTR-2B reconciliation
- •E-invoice and e-way bill data where applicable
Step-by-step process
- 1
GSTR-1 — 11th of the following month
Monthly filers report outward supplies by the 11th; QRMP filers by the 13th of the month following the quarter.
- 2
GSTR-3B — 20th of the following month
Monthly filers pay and file by the 20th. QRMP filers pay through PMT-06 by the 25th each month and file 3B quarterly by the 22nd or 24th, depending on the state group.
- 3
CMP-08 — 18th after each quarter
Composition taxpayers pay quarterly tax in CMP-08 and file GSTR-4 annually by 30 June.
- 4
GSTR-9 and 9C — 31 December
Annual return for taxpayers above ₹2 crore turnover; the reconciliation statement 9C applies above ₹5 crore.
- 5
Reconcile before you file
Match purchases against GSTR-2B every month. Credit not appearing in 2B cannot be claimed, and reversing later attracts interest.
Fees and timeline
Government fees
Late fee is ₹50 per day (₹20 for nil returns) subject to turnover-based caps; interest is 18% per annum on tax paid in cash.
Typical timeline
Returns can be filed any time after the tax period closes; late fee accrues from the day after the due date.
Common mistakes and rejection reasons
- Filing GSTR-3B without filing GSTR-1 for the same period, which blocks recipients' credit.
- Claiming input tax credit not reflected in GSTR-2B.
- Ignoring nil returns — the ₹20 per day fee accumulates silently and blocks later filings.
- Missing the 30 November cut-off for amending an invoice of the previous financial year.
Frequently asked questions
What is the late fee for a nil GST return?
₹20 per day of delay, split as ₹10 CGST and ₹10 SGST, subject to the statutory cap.
Is interest charged if I have enough input credit?
Interest under section 50 applies to the tax discharged in cash, so a fully credit-set-off liability generally attracts no interest.
Can I file GSTR-3B before GSTR-1?
Filing 3B without the corresponding GSTR-1 is now blocked on the portal for most taxpayers; file GSTR-1 first.
Do it with help, or do the maths first
This guide is general information on public compliance procedures and is not professional advice for your specific facts. Government fees and timelines change; verify on the official portal before filing.