GST return filing guide (2026)
What GSTR-1, GSTR-3B and GSTR-9 are, who files which and when, and how e-commerce sellers reconcile marketplace TCS.
GST-registered businesses file GSTR-1 (outward sales) and GSTR-3B (a summary return with tax payment) monthly or quarterly, plus GSTR-9 (an annual return) once a year. E-commerce sellers also reconcile the TCS that marketplaces deduct as part of the process.
The main GST returns
| Return | What it reports | Frequency |
|---|---|---|
| GSTR-1 | Outward supplies (sales invoices) | Monthly or quarterly (QRMP) |
| GSTR-3B | Summary of sales, ITC and tax payment | Monthly or quarterly (QRMP) |
| GSTR-9 | Annual return (consolidation) | Yearly (if turnover over ₹2 crore) |
| GSTR-2B | Auto-drafted ITC statement (to reconcile) | Monthly (read-only) |
QRMP — who files monthly vs quarterly
Businesses with turnover up to ₹5 crore can opt for the QRMP scheme: file GSTR-1 and GSTR-3B quarterly while paying tax monthly via a simple challan. Larger businesses file monthly.
Due dates (typical)
- GSTR-1: 11th of the next month (monthly) or 13th after the quarter (QRMP).
- GSTR-3B: 20th of the next month (monthly); 22nd/24th for QRMP by state.
- GSTR-9: 31 December of the next financial year.
How to file
- Reconcile your sales and your GSTR-2B (purchases/ITC) for the period.
- File GSTR-1 with your outward invoices.
- File GSTR-3B, claim eligible ITC and pay the net tax.
- For e-commerce, reconcile the marketplace TCS credit in your cash/credit ledger.
For e-commerce sellers
Marketplaces deduct TCS on your sales and report it; you claim that credit while filing. Multi-state sellers file a set of returns for each state GSTIN — see GST for e-commerce sellers. Our in-house CA handles monthly filing so you don't miss a date.
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Which GST returns do I need to file?
Most businesses file GSTR-1 (sales) and GSTR-3B (summary and tax payment) monthly or quarterly, plus GSTR-9 (annual return) if turnover exceeds ₹2 crore.
What is the QRMP scheme?
Businesses with turnover up to ₹5 crore can file GSTR-1 and GSTR-3B quarterly while paying tax monthly through a challan, instead of filing every month.
What are the GST return due dates?
Typically GSTR-1 by the 11th of the next month, GSTR-3B by the 20th, and GSTR-9 by 31 December of the next financial year. QRMP filers have quarterly dates.
How do e-commerce sellers file GST returns?
They file GSTR-1 and GSTR-3B for each state GSTIN and reconcile the TCS that marketplaces like Amazon and Flipkart deduct, claiming it as credit.
What happens if I miss a GST return?
A late fee per day plus interest on unpaid tax applies, and you cannot file the next period until the previous return is filed.
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