GST Registration · Chapter 7
GST returns after Registration
In short
After GST Registration, most businesses file GSTR-1 by the 11th and GSTR-3B by the 20th of each month (or quarterly under QRMP) and GSTR-9 yearly, even when there are no sales.
After GST Registration, a regular business files two main returns: GSTR-1 (sales details) by the 11th and GSTR-3B (tax summary and payment) by the 20th of the next month — or both quarterly under the QRMP scheme if turnover is up to ₹5 crore — plus an annual return, GSTR-9, where applicable. These are due even in a month with zero sales.
The day your GSTIN is issued, your return calendar begins. This is where most new businesses slip. Returns are filed on the GST portal.
What are the two main GST returns?
| Return | What it reports | Monthly filers |
|---|---|---|
| GSTR-1 | Details of your sales (outward supplies) | By the 11th of the next month |
| GSTR-3B | Summary of tax payable, input tax credit and payment | By the 20th of the next month |
The tax liability in GSTR-3B is now auto-filled from what you report in GSTR-1, and it can no longer be freely edited in GSTR-3B. Corrections to sales are made through GSTR-1A before filing GSTR-3B. That makes getting GSTR-1 right more important than ever.
How does QRMP work — quarterly returns, monthly payment?
Businesses with aggregate turnover up to ₹5 crore can opt for QRMP. They file GSTR-1 and GSTR-3B quarterly, and pay tax monthly through a challan (PMT-06) for the first two months of each quarter. Quarterly GSTR-3B is due on the 22nd or 24th of the month after the quarter, depending on your state.
- Quarterly GSTR-1 is due by the 13th of the month after the quarter.
- Monthly tax through PMT-06 is due by the 25th of the following month.
- B2B invoices can be uploaded monthly through the optional Invoice Furnishing Facility (IFF), so your business customers get credit without waiting for the quarter to end.
Is the annual return GSTR-9 compulsory?
GSTR-9 is the annual return, due by 31 December after the financial year. It is optional for businesses with aggregate turnover up to ₹2 crore. Businesses with turnover above ₹5 crore also file a reconciliation statement, GSTR-9C.
Do you file GST returns in a month with no sales?
If there were no sales and no purchases in a period, you still file a nil return — which can be done by SMS. A missed nil return still attracts a late fee for each day of delay.
What are the late fees and interest?
| Item | Charge |
|---|---|
| Late fee, GSTR-1 or GSTR-3B | ₹50 per day (₹25 CGST + ₹25 SGST) |
| Late fee, nil return | ₹20 per day, capped at ₹500 per return |
| Maximum late fee per return | ₹2,000 (turnover up to ₹1.5 crore); ₹5,000 (₹1.5–5 crore); ₹10,000 (above ₹5 crore) |
| Interest on tax paid late | 18% per year |
Late fees are paid in cash and cannot be set off against input tax credit. The GST portal also no longer accepts returns filed more than three years after their due date, so very old gaps cannot simply be filled in later.
What are the most common mistakes?
- Not filing because "there was no business this month".
- Claiming input tax credit that your supplier has not reported.
- Mismatches between GSTR-1 and GSTR-3B.
Key takeaways
- GSTR-1 and GSTR-3B are the core returns.
- QRMP reduces filing to quarterly for turnover up to ₹5 crore.
- File nil returns — zero sales is not zero compliance.
- Late fees run every day and interest is 18% a year.
Frequently asked questions
What is the due date for GSTR-3B?
For monthly filers, GSTR-3B is due by the 20th of the following month. For taxpayers in the QRMP scheme, quarterly GSTR-3B is due by the 22nd or 24th of the month after the quarter, depending on the state or union territory of the business. Tax paid after the due date attracts interest at 18% a year.
What is the late fee for late GST returns?
The late fee for GSTR-1 and GSTR-3B is ₹50 a day (₹25 central plus ₹25 state), or ₹20 a day for a nil return. It is capped at ₹2,000 per return for turnover up to ₹1.5 crore, ₹5,000 for ₹1.5 to 5 crore, ₹10,000 above that, and ₹500 for nil returns. Late fee must be paid in cash.
Do I need to file GST returns if there are no sales?
Yes. A registered business must file its GST returns for every period until the Registration is cancelled, even with no sales or purchases. A nil GSTR-1 and nil GSTR-3B can be filed on the portal or by SMS. Missing a nil return still attracts a late fee, and long non-filing can lead to cancellation.
Who can opt for the QRMP scheme in GST?
Registered persons with aggregate turnover up to ₹5 crore in the previous financial year can opt for QRMP (Quarterly Return Monthly Payment). They file GSTR-1 and GSTR-3B once a quarter but pay tax monthly for the first two months of each quarter, using challan PMT-06 by the 25th. B2B invoices can be uploaded monthly through the optional IFF.
Is GSTR-9 compulsory for small businesses?
GSTR-9, the annual GST return, has been made optional for taxpayers with aggregate turnover up to ₹2 crore in the financial year. Businesses above ₹2 crore must file it by 31 December after the year ends, and those above ₹5 crore also file the reconciliation statement GSTR-9C. Composition taxpayers file GSTR-4 instead.
