GST Return Filing in 2026: Which Returns You File, When, and How

Once you have a GSTIN, GST return filing becomes a monthly routine: tell the government what you sold, claim credit for what you bought and pay the difference. The catch is that there are more than a dozen return forms, two filing rhythms and different deadlines for each. This guide is for business owners, new registrants and accountants who want one page that answers "which returns do I file, and when?" It covers every return in use in 2026, the monthly and QRMP calendars, the step-by-step filing process, late fees and penalties, and how to choose the right scheme. All dates were checked against the CGST Act and Rules in October 2026.

Quick answer

GST return filing means submitting your sales, input tax credit and tax payment details on gst.gov.in for each period. A regular business files GSTR-1 (sales) and GSTR-3B (summary and payment) every month — or every quarter under QRMP if turnover is up to ₹5 crore — plus the annual GSTR-9 above ₹2 crore. Composition dealers file CMP-08 quarterly and GSTR-4 yearly.

• Monthly: GSTR-1 by the 11th of the next month, GSTR-3B by the 20th of the next month

• QRMP: GSTR-1 by the 13th of the month after the quarter, GSTR-3B by the 22nd of the month after the quarter or 24th of the month after the quarter after the quarter; PMT-06 by the 25th of the next month in months 1 and 2

• Nil returns are still compulsory; late fee runs from ₹20 a day to ₹50 a day

• Returns can't be filed more than 3 years after the due date

What is a GST return?

A GST return is a statement you file on the common portal under the CGST Act — mainly sections 37, 39, 44 and 52 — reporting your transactions for a tax period. Some returns are statements of details (GSTR-1 lists your invoices so your buyers can claim credit); others are returns with payment (GSTR-3B is where you offset credit and pay tax in cash). The annual return then ties the year together.

Every registered person files returns, including those with no business in a period. The obligation starts from the date your registration is effective, not the date the certificate arrives, so a business registered on 20 August must file returns for August. If you're not registered yet, our GST registration guide explains who must register and how.

Two other forms you will see on the portal are not returns you file: GSTR-2B is an auto-generated statement of the credit available to you, made from your suppliers' GSTR-1, and IMS (Invoice Management System) is where you accept, reject or keep pending those invoices before GSTR-2B is generated. Both feed your GSTR-3B.

Every GST return in 2026, and who files it

For most small and medium businesses, only five matter: GSTR-1, IFF, GSTR-3B, PMT-06 and GSTR-9 — or, for composition dealers, CMP-08 and GSTR-4. The rest apply to specific roles.

The main returns in a sentence each

GSTR-1 tells the system what you sold, invoice by invoice for B2B sales and in summary for most B2C sales. Your buyers' credit depends on it, which is why late GSTR-1s cost you customers.

GSTR-3B is where tax is paid. Since the July 2025 period, its outward tax figures come locked from GSTR-1 and GSTR-1A, and its input tax credit comes from GSTR-2B. You can't revise it, so errors are corrected in the next period or, before filing, in GSTR-1A.

GSTR-9 is the annual return. Since FY 2024-25 it is optional if your aggregate turnover is up to ₹2 crore; above ₹5 crore you also file GSTR-9C.

CMP-08 and GSTR-4 replace all of the above for composition dealers, who pay a flat 1% (traders and manufacturers) of turnover and can't claim credit. From FY 2024-25, GSTR-4 is due on 30 June instead of 30 April.

ITC-04 keeps track of inputs and capital goods you send to job workers, so the department can see they came back or were supplied onwards within the time limit.

GSTR-7 and GSTR-8 are filed by those who deduct TDS (mainly government departments and notified bodies) and e-commerce operators who collect TCS. If you sell on Amazon or Flipkart, the TCS they report in GSTR-8 appears in your electronic cash ledger once you accept it.

Monthly vs QRMP: the GST filing calendar

You file monthly unless you opt into the Quarterly Return, Monthly Payment (QRMP) scheme, available if your aggregate turnover was up to ₹5 crore in the previous financial year. You choose on the portal (Services → Returns → Opt-in for Quarterly Return); the choice applies until you change it.

Monthly filers have two dates a month: GSTR-1 by the 11th of the next month and GSTR-3B by the 20th of the next month.

QRMP filers file GSTR-1 and GSTR-3B once a quarter but still pay monthly. In months 1 and 2 you deposit tax through a PMT-06 challan by the 25th of the next month, either as a fixed 35% of the previous quarter's cash tax or as the actual liability you compute. If you sell to registered businesses, you can upload their invoices in IFF by the 13th, so they get credit in that month's GSTR-2B rather than waiting for the quarter.

The quarterly GSTR-3B date depends on your state, under Rule 61:

• Category A — the 22nd of the month after the quarter: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, and Dadra and Nagar Haveli and Daman and Diu, Puducherry, Andaman and Nicobar Islands and Lakshadweep.
• Category B — the 24th of the month after the quarter: all other states and union territories, including Delhi, Uttar Pradesh, Punjab, Haryana, Rajasthan, Bihar, West Bengal, Odisha, Assam and the north-eastern states.

October–December 2026 quarter — what a QRMP filer in Maharashtra does

13 Nov

IFF for October B2B invoices (optional)

25 Nov

PMT-06 challan for October tax

13 Dec

IFF for November B2B invoices (optional)

25 Dec

PMT-06 challan for November tax

13 Jan

Quarterly GSTR-1 for October–December

22 Jan

Quarterly GSTR-3B (24 Jan in Category B states such as Delhi or UP)

Annual dates. GSTR-9 and GSTR-9C are due by 31 December after the financial year. GSTR-4 for composition dealers is due on 30 June after the financial year. ITC-04 for principals with turnover up to ₹5 crore is filed once, by 25 April; larger principals file by 25 October and 25 April.

The government extends deadlines by notification from time to time — often for one or two states after floods or a portal outage. Check News and Updates on gst.gov.in in the week before a due date, and never assume an extension.

How to file GST returns online, step by step

The process is the same for every period, whether you file yourself or review what your accountant prepares. GSTR-1 must come first, because GSTR-3B's outward figures are taken from it.

Filing a month's returns on gst.gov.in

1. 1

   Close your books for the period

   Make sure every sales invoice, credit note and debit note is in your register, with the right GSTIN, place of supply, HSN and rate. If you e-invoice, check that cancelled IRNs are also removed.

2. 2

   File GSTR-1 (or IFF)

   Services → Returns → Returns Dashboard → choose the period → GSTR-1 → Prepare Online or upload a JSON from the offline tool or your accounting software. Fill B2B, B2C, exports, credit notes and the HSN summary, then file with DSC or EVC.

   Tip: File a few days early so your buyers see the invoices in their IMS before their own deadline.

3. 3

   Check IMS and GSTR-2B

   Accept, reject or keep pending your suppliers' invoices on IMS. GSTR-2B for the month is generated on the 14th; download it and match it with your purchase register.

4. 4

   Correct GSTR-1 through GSTR-1A if needed

   Missed or wrong sales for the same period can be fixed in GSTR-1A until you file GSTR-3B. The correction flows into GSTR-3B immediately.

5. 5

   Prepare GSTR-3B

   Open GSTR-3B. Outward tax (Table 3) is locked from GSTR-1; review ITC in Table 4, reverse blocked credit and enter reverse-charge purchases. Save the return.

6. 6

   Pay and file

   Click Proceed to Payment, offset tax with credit in the order the portal shows, create a challan for the cash balance and pay by net banking, UPI, card or NEFT. File with DSC or EVC and download the ARN.

   Open the GST portal

What you need. Your GSTIN login, the mobile number or digital signature of the authorised signatory, your sales and purchase registers, and money in the bank for the cash balance. Companies and LLPs must use a class 3 DSC; proprietors and partnerships can file with an Aadhaar or mobile OTP (EVC).

Nil returns. If you made no sales, had nothing in GSTR-2B and owe no tax, interest or late fee, file nil returns. On the portal it's one click in GSTR-1 and a short questionnaire in GSTR-3B. You can also send an SMS from the registered mobile number — the GST portal lists the exact message format.

Worked example: one quarter for a small trader in Lucknow

Gupta Hardware in Lucknow (Uttar Pradesh, a Category B state) has turnover of ₹1.4 crore and has opted for QRMP. It sells mostly to contractors, about half of them registered. Here is its July–September 2026 quarter.

July. Sales of ₹10,00,000 at 18% create output tax of ₹1,80,000. Credit available in GSTR-2B is ₹1,35,000. Instead of the fixed-sum option, the owner uses self-assessment: ₹1,80,000 − ₹1,35,000 = ₹45,000 paid through PMT-06 by 25 August. Because three large contractors want their credit quickly, the July B2B invoices are uploaded in IFF by 13 August.

August. Sales are slow: ₹6,00,000, tax ₹1,08,000, credit ₹1,20,000. Credit exceeds tax, so no PMT-06 payment is needed; the excess credit simply carries forward. The owner skips IFF this month.

September. Sales of ₹9,00,000, tax ₹1,62,000, credit ₹1,30,000.

Quarter-end. The quarterly GSTR-1 (with September B2B and all B2C invoices, since July's are already in IFF) is filed by 13 October. The quarterly GSTR-3B is filed by 24 October, the Category B date. It shows total tax of ₹4,50,000 and credit of ₹3,85,000 — net ₹65,000. Since ₹45,000 was already deposited in July, the balance payable is ₹20,000.

If it filed late. Filing GSTR-3B on 29 October — five days late — would cost 5 × ₹50 a day = ₹250 in late fee and interest at 18% a year on the ₹20,000 paid late, about ₹49. The bigger cost would be indirect: contractors chasing missing credit.

Compared with monthly filing, the trader files eight returns a year instead of 24 — but still has a payment or upload deadline every month. QRMP saves paperwork, not discipline.

Late fees, interest and other penalties

Late fee (section 47). Charged per day of delay, payable in cash:

• GSTR-1 and GSTR-3B: ₹50 a day a day (₹20 a day for nil returns), capped at ₹500 for nil returns and between ₹2,000 and ₹10,000 depending on turnover.
• GSTR-4: ₹50 a day (₹20 if no tax is payable), capped at ₹2,000 (₹500 for nil).
• GSTR-9: from ₹50 a day to ₹200 a day depending on turnover, capped at a percentage of state turnover.
• GSTR-7: ₹25 a day under CGST and the same under SGST, with a cap under Notification 22/2021-CT.

Interest (section 50). 18% a year a year on tax paid late, on the portion paid in cash. CMP-08 has no late fee but attracts interest if tax is paid late.

Blocks and restrictions.

• You can't file GSTR-1 for a period if the previous GSTR-3B is pending (Rule 59(6)).
• After two consecutive GSTR-3B periods unfiled, your GSTIN is blocked from generating e-way bills under Rule 138E — as supplier or recipient.
• Returns must be filed in sequence; you can't skip a month.

Notices and cancellation. If you miss a return, the department can issue a notice in GSTR-3A under section 46, and then assess your tax on best judgment under section 62. Continued non-filing is a ground for cancelling registration under section 29. And since 2025 the portal enforces the time bar: a return more than 3 years past its due date can no longer be filed at all.

What a missed return costs

Return	Late fee per day	Cap	Other consequence
GSTR-1	₹50 a day (nil ₹20 a day)	₹500 – ₹10,000	Buyers lose ITC until filed
GSTR-3B	₹50 a day (nil ₹20 a day)	₹500 – ₹10,000	Interest 18% a year; next GSTR-1 blocked; e-way bill block after 2 periods
GSTR-4	₹50 a day	₹2,000	Notice; best-judgment assessment
GSTR-9	₹50 a day – ₹200 a day	0.04% of turnover in the state – 0.5% of turnover in the state of state turnover	Scrutiny; time bar after 3 years

GSTR-1

Late fee per day

₹50 a day (nil ₹20 a day)

Cap

₹500 – ₹10,000

Other consequence

Buyers lose ITC until filed

GSTR-3B

Late fee per day

₹50 a day (nil ₹20 a day)

Cap

₹500 – ₹10,000

Other consequence

Interest 18% a year; next GSTR-1 blocked; e-way bill block after 2 periods

GSTR-4

Late fee per day

₹50 a day

Cap

₹2,000

Other consequence

Notice; best-judgment assessment

GSTR-9

Late fee per day

₹50 a day – ₹200 a day

Cap

0.04% of turnover in the state – 0.5% of turnover in the state of state turnover

Other consequence

Scrutiny; time bar after 3 years

Common filing mistakes and how they get fixed

Wrong GSTIN or place of supply in GSTR-1. Your buyer doesn't get credit, or gets IGST instead of CGST and SGST. Fix it in GSTR-1A before filing GSTR-3B, or amend it in a later GSTR-1. If tax was paid under the wrong head, pay under the right one and claim a refund of the wrong payment.

Claiming credit not in GSTR-2B. The portal warns you, and claims well above GSTR-2B can trigger a DRC-01C intimation. Claim only what appears in GSTR-2B and is eligible; supplier invoices that arrive late can be claimed in a later month, up to 30 November of the next year.

Paying less in GSTR-3B than GSTR-1 shows. The DRC-01B intimation under Rule 88C follows. You must pay or explain within seven days, or your next GSTR-1 is blocked.

Forgetting nil returns. A registration with no business still files every period. Six missed nil returns at ₹20 a day a day add up quickly, and a long gap can lead to cancellation. If you've stopped trading, apply to cancel the registration instead.

Choosing QRMP and then missing PMT-06. Interest runs on the tax due for months 1 and 2 if you neither pay the fixed sum nor the self-assessed amount by the 25th of the next month.

A monthly filing routine that avoids late fees

0/6

• By the 5th: sales and purchase registers closed for last month
• By the 10th: GSTR-1 (or IFF) filed, buyers' GSTINs and place of supply checked
• 13th–14th: IMS actions done; GSTR-2B downloaded and matched
• Before GSTR-3B: GSTR-1A used for any sales corrections
• By the 18th: cash ledger topped up for the net tax
• By the 20th of the next month (or PMT-06 by the 25th of the next month): GSTR-3B filed or challan paid; ARN saved

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How to choose: monthly, QRMP or composition

Composition suits small businesses selling mostly to consumers within one state, with turnover up to ₹1.5 crore for traders and manufacturers (₹50 lakh for service providers). You pay a low flat rate on turnover and file just five returns a year. But you can't claim credit, can't charge GST on invoices, can't sell inter-state, and B2B customers usually prefer suppliers who give them credit.

QRMP suits businesses with turnover up to ₹5 crore whose customers are mostly consumers or who can manage IFF uploads for the business buyers who care. It halves the number of returns. It does not reduce the number of deadlines, because payment and IFF dates remain monthly.

Monthly filing suits businesses selling mainly to registered buyers who want credit every month, exporters claiming refunds, and anyone who prefers a single rhythm for GSTR-1 and GSTR-3B.

A useful test: if more than half your sales are to GST-registered customers and they ask about credit, stay monthly or use IFF diligently. If most of your sales are B2C and your books are simple, QRMP saves time without hurting anyone.

What's changing in 2026

GSTR-3B is now largely auto-filled and locked: Table 3 from GSTR-1 since the July 2025 period, Table 3.2 since November 2025, and interest in Table 5.1 is computed by the portal from the January 2026 period. That shifts the work to getting GSTR-1 right first time. The annual-return exemption for turnover up to ₹2 crore has been made standing from FY 2024-25 rather than renewed each year.

The 57th GST Council meeting, rescheduled to 8 October 2026, has process reforms on its agenda. Nothing from it is notified as of October 2026. Check the CBIC notifications page after the meeting before you change any filing practice.

Official links

• GST portal – Returns DashboardFile GSTR-1, IFF, GSTR-3B, CMP-08, GSTR-4, GSTR-9
• GSTR-3B FAQsNil filing, auto-population
• Rule 61, CGST RulesGSTR-3B due dates and state categories
• Rule 62, CGST RulesCMP-08 and GSTR-4
• Rule 80, CGST RulesGSTR-9 and GSTR-9C

What to do next

Set two calendar reminders a few days before each due date and keep your sales register current through the month. Our GSTR-1, GSTR-3B and GSTR-9 guides go table by table through each return. Issue compliant invoices with the free invoice generator, and look up HSN codes with the HSN code finder.

This is general information, not legal or tax advice — confirm on the official source or with a professional.

Frequently asked questions

How many GST returns does a small business file in a year?

A regular taxpayer filing monthly files 12 GSTR-1 and 12 GSTR-3B, plus GSTR-9 if turnover exceeds ₹2 crore. Under QRMP it is 4 GSTR-1 and 4 GSTR-3B, with optional IFF and PMT-06 challans in between. A composition dealer files 4 CMP-08 statements and one GSTR-4. Job-work principals also file ITC-04.

Is GST return filing required if there are no sales?

Yes. Every registered person must file every return for every period, even with no business. With no sales, purchases or tax, you file a nil return — GSTR-1 and GSTR-3B can be filed as nil on the portal or by SMS. Skipping nil returns still attracts a late fee and blocks the next return.

What happens if I don't file GST returns?

You pay a late fee for each day of delay and 18% a year interest on tax paid late. Your next GSTR-1 is blocked until the previous GSTR-3B is filed, e-way bills are blocked after two missed GSTR-3B periods, and continued non-filing can lead to a best-judgment assessment and cancellation of registration. Returns become impossible to file 3 years after the due date.

Can I file GST returns myself?

Yes. The GST portal is free to use and a business with simple sales can file GSTR-1 and GSTR-3B itself in under an hour a month, using a digital signature or an Aadhaar/mobile OTP. Many owners use an accountant or a GST Suvidha Provider app for reconciliation, but no government fee is charged for filing.

What is the difference between monthly filing and QRMP?

Monthly filers file GSTR-1 by the 11th of the next month and GSTR-3B by the 20th of the next month every month. Under QRMP, open to turnover up to ₹5 crore, you file both returns once a quarter, pay tax monthly through PMT-06 by the 25th of the next month, and can upload B2B invoices through IFF so buyers get credit.

Which return does a composition dealer file?

A composition dealer files CMP-08 every quarter by the 18th of the month after the quarter to pay tax, and GSTR-4 once a year — due by 30 June after the financial year from FY 2024-25. They do not file GSTR-1, GSTR-3B or GSTR-9. The GSTR-4 late fee is ₹50 a day, capped at ₹2,000.

Sources & verification

Figures on this page were checked against the sources below when it was last reviewed on 7 October 2026. Each rate and limit is stored once with its own official source and review date, and official update channels are monitored daily so changes are picked up. How we verify

1. 1.Rule 61 – CGST Rules (GSTR-3B due dates, QRMP state categories) — CBIC · accessed 7 October 2026
2. 2.Rule 62 – CGST Rules (CMP-08 and GSTR-4) — CBIC · accessed 7 October 2026
3. 3.Rule 45 – CGST Rules (ITC-04 for job work) — CBIC · accessed 7 October 2026
4. 4.Rule 66 – CGST Rules (GSTR-7) — CBIC · accessed 7 October 2026
5. 5.Section 39 – CGST Act (furnishing of returns) — CBIC · accessed 7 October 2026
6. 6.Rule 80 – CGST Rules (annual return) — CBIC · accessed 7 October 2026
7. 7.FAQs > Form GSTR-3B — GSTN (GST portal user guide) · accessed 7 October 2026
8. 8.Late fees and interest on GST returns — ClearTax · accessed 7 October 2026
9. 9.GST Council meeting rescheduled to October 8: what's on the agenda — Business Today · accessed 7 October 2026
10. 10.Advisory on interest collection and related enhancements in GSTR-3B — GSTN · accessed 7 October 2026