Introduction
What Are GST Return Forms?
Multiple forms suit different needs: detailed for large entities, simplified for small ones, and specialized for TDS/TCS. Strong compliance boosts your commercial credit profile—see how GST returns impact CIBIL MSME Rank.Key categories:
- Regular taxpayers: Standard businesses—check GST filing deadlines 2025–26.
- Composition dealers: Fixed turnover-based tax.
- TDS/TCS deductors: Tax at source entities.
- Input Service Distributor (ISD): ITC across units.
- E-commerce operators: TCS on supplies.
For related tax topics, read about income tax return due dates 2026.
Complete List of GST Return Forms
|
Form Name
|
Who Files
|
Purpose
|
Frequency
|
Due Date (2026)
|
|---|---|---|---|---|
|
GSTR-1
|
Regular taxpayers (non-composition)
|
Details of outward supplies
|
Monthly / Quarterly (QRMP)
|
Monthly: 11th of next month Quarterly: 13th of month after quarter
|
|
GSTR-3B
|
Regular taxpayers
|
Summary of supplies, tax liability, ITC claims
|
Monthly / Quarterly (QRMP)
|
Monthly: 20th of next month Quarterly: 22nd/24th of month after quarter (state-dependent)
|
|
CMP-08
|
Composition dealers
|
Statement-cum-challan for tax payment
|
Quarterly
|
18th of the month after the quarter
|
|
GSTR-4
|
Composition dealers
|
Annual consolidated return
|
Annual
|
30th June of the next financial year
|
|
GSTR-5
|
Non-resident taxpayers
|
Supplies and tax details
|
Monthly
|
13th of next month
|
|
GSTR-6
|
Input Service Distributors (ISD)
|
ITC distribution
|
Monthly
|
13th of next month
|
|
GSTR-7
|
TDS deductors
|
TDS details and payments
|
Monthly
|
10th of next month
|
|
GSTR-8
|
E-commerce operators (TCS)
|
TCS details on platform supplies
|
Monthly
|
10th of next month
|
|
GSTR-9
|
Regular taxpayers (typically > ₹2 crore turnover)
|
Annual consolidated return
|
Annual
|
31st December of next financial year
|
|
GSTR-9C
|
Taxpayers > ₹5 crore turnover
|
Self-certified reconciliation/audit
|
Annual
|
31st December of next financial year
|
For step-by-step GSTR-9 reconciliation, refer to our detailed guide.
GST Monthly Return Forms
Monthly filing applies to turnover > ₹5 crore or non-QRMP.
- GSTR-1 (monthly) → Invoice-level supplies. Due: 11th next month.
- GSTR-3B → Summary liabilities and ITC. Due: 20th next month—see GSTR-3B filing guide.
- GSTR-6, GSTR-7, GSTR-8 → Specialized filings.
Tight ITC linkages require reconciliation; delays attract fees and can hurt your CIBIL rank.
GST Quarterly Return Forms
QRMP scheme (turnover ≤ ₹5 crore) allows quarterly filings with monthly payments via PMT-06.
- GSTR-1 & GSTR-3B quarterly — Reduced frequency.
- CMP-08 — For composition dealers.
Explore cash credit options for working capital.
GST Annual Return Forms
- GSTR-9 & GSTR-9C — Yearly consolidation; mismatches trigger notices—avoid them with our GSTR-9 strategy.
For notice risks, read common reasons for GST notices.
GST Return Filing Format 2026
Step-by-Step Filing Process
- Login to the Portal — Use your GSTIN and credentials to log in at gst.gov.in. Enable two-factor authentication for security. First-time users or those needing help can refer to our guide on how to fill GST return online (GSTR-3B).
- Navigate to Returns Dashboard — Go to Services > Returns > Returns Dashboard. Select the financial year (e.g., 2025-26) and tax period (monthly or quarterly).
- Preparation Using Offline Tools — Download the free GST offline utility from the portal for preparing returns like GSTR-1 or GSTR-3B. Enter data offline, validate it locally, and generate JSON files for upload. This is ideal for businesses with high invoice volumes—avoiding direct online entry errors.
- Auto-Populated Data — In 2026, fields auto-populate extensively:
- GSTR-1 pulls from e-invoices reported via IRP (Invoice Registration Portal).
- GSTR-3B and ITC claims draw from GSTR-2B (auto-generated from suppliers’ GSTR-1).
- Integration with e-way bills ensures supply data consistency. This reduces manual effort but requires pre-filing reconciliation—explore our input tax credit reconciliation techniques.
- Data Entry and Upload Options:
- Manual entry for small adjustments.
- Bulk upload via JSON or Excel-to-JSON conversion.
- For GSTR-1, add invoice details (B2B, B2C, exports) with HSN/SAC codes.
- System Validation Checks — The portal runs real-time validations:
- Checks for mismatches with GSTR-2B (e.g., excess ITC claims).
- Verifies tax rates, HSN codes, and reverse charge applicability.
- Flags discrepancies with e-way bills or previous returns. Errors must be corrected before proceeding.
- Payment and Submission:
- Compute liability (auto-calculated in many cases).
- Pay via electronic cash/credit ledger or net banking.
- For QRMP filers, use PMT-06 for monthly payments.
- File the return—receive ARN (Acknowledgement Reference Number) via email/SMS.
- Post-Filing — View filed returns, download summaries, or make limited amendments (where allowed).
For visual tutorials, check the official GST tutorial portal. If compliance affects your credit profile, timely filings improve your CIBIL MSME Rank (CMR)—essential for business loans or unsecured business loans. Use our EMI calculator to plan tax payments alongside loan repayments.
GST Due Dates 2026 – Month-Wise Snapshot
Here’s a detailed month-wise overview (for a typical month; adjust for quarter-end):
- 10th of the next month → GSTR-7 (TDS deductors), GSTR-8 (TCS by e-commerce operators).
- 11th of the next month → GSTR-1 (monthly filers with turnover > ₹5 crore).
- 13th of the next month → GSTR-1 (quarterly under QRMP), GSTR-5 (non-residents), GSTR-6 (ISD).
- 18th of the month after quarter → CMP-08 (composition dealers’ tax payment).
- 20th of the next month → GSTR-3B (monthly filers).
- 22nd or 24th of the month after quarter → GSTR-3B (quarterly; 22nd for Category X states like Maharashtra, Karnataka; 24th for others like UP, Delhi).
- 25th of the next month → PMT-06 (monthly tax deposit under QRMP scheme).
- 30th June 2026 → GSTR-4 (annual for composition dealers, FY 2025-26).
- 31st December 2026 → GSTR-9 and GSTR-9C (annual returns for FY 2025-26).
Always verify on the portal for state-specific variations or extensions. For a full calendar, see our GST return due dates 2026 guide or GST filing deadlines 2025-26.
Late Filing Penalties & Interest
Delayed filings in 2026 attract automatic penalties computed by the portal, plus potential ITC blocks and e-way bill restrictions.
- Late Fee Structure:
- Regular returns (GSTR-1, GSTR-3B, etc.): ₹50 per day (₹25 CGST + ₹25 SGST/UTGST).
- NIL returns: ₹20 per day (₹10 each).
- Caps: Often ₹5,000–₹10,000 per return; lower (₹500–₹2,000) for small taxpayers (turnover < ₹1.5 crore).
- Annual returns (GSTR-9/9C): ₹200 per day, capped at 0.5% of turnover.
- Interest: 18% per annum on unpaid tax liability (calculated from the day after due date).
- Additional Consequences:
- Blocking of e-way bill generation after prolonged delays.
- ITC blockage or reversal for mismatches.
- Registration suspension in severe cases.
- Impact on credit scores—repeated delays lower your CIBIL rank, affecting loan against property or overdraft facilities.
Details available in official notifications on cbic.gov.in.
Common GST Filing Mistakes
Avoid these frequent errors that trigger notices:
- GSTR-1 vs GSTR-3B Mismatches — Values not aligning, leading to demands.
- Excess or Incorrect ITC Claims — Claiming beyond GSTR-2B or ineligible credits.
- Missing Reverse Charge Mechanism (RCM) — Not reporting or paying on inward RCM supplies.
- Wrong HSN/SAC or Tax Rates — Misclassification causing under/over payment.
- Not Filing NIL Returns — Even zero-liability periods require filing.
- Invoice Upload Errors — Incorrect details, duplicates, or missing B2B invoices.
- Turnover Discrepancies — Mismatch with income tax returns or annual GSTR-9.
- Delayed Reconciliation — Ignoring GSTR-2B differences.
For more, read our common reasons for GST notices.
Best Practices for Error-Free GST Compliance
- Monthly Reconciliation — Match GSTR-1, GSTR-2B, GSTR-3B, purchase registers, and books regularly.
- File Early — Submit 3–5 days before due dates to fix errors.
- Maintain Robust Documentation — Keep invoices, e-way bills, and ledgers organized.
- Use Offline Tools and Software — Prepare returns offline and validate.
- Annual Thorough Review — Before GSTR-9/9C, reconcile entire year—see our GSTR-9 guide.
- Professional Assistance — Engage experts for complex cases or high turnovers.
- Stay Updated — Monitor gst.gov.in notifications.
- Link to Income Tax — Align turnovers—check income tax return due dates 2026.
Strong compliance protects ITC and boosts financing options like machinery loans or cash credit. Explore our finance blogs or contact us for support.
Frequently Asked Questions (FAQs) on GST Returns in India
1. What are GST return forms?
GST return forms are structured online statements filed on the Goods and Services Tax Network portal. These forms capture details of outward supplies (sales), inward supplies (purchases), tax liability, Input Tax Credit (ITC), and tax payments made.
For a practical walkthrough of the filing process, read:
👉 https://creditcares.in/how-to-fill-gst-return-online-gstr-3b-2026/
Each form serves a specific compliance purpose depending on the taxpayer type (regular, composition, e-commerce operator, etc.). Filing accurate returns ensures proper tax credit flow and avoids notices or compliance risks.
2. How many GST return forms are there?
There are around 10 major GST return forms, including GSTR-1, GSTR-3B, GSTR-2A/2B, GSTR-4, GSTR-5, GSTR-6, GSTR-7, GSTR-8, GSTR-9, and GSTR-9C.
To understand annual reporting in detail, refer to:
👉 https://creditcares.in/gstr-9-annual-return/
Each applies based on turnover, registration type, and business structure.
3. What is the difference between GSTR-1 and GSTR-3B?
GSTR-1 is a detailed return of outward supplies with invoice-level reporting. GSTR-3B is a summary return used for payment of tax liability.
If you want a step-by-step filing guide, check:
👉 https://creditcares.in/how-to-fill-gst-return-online-gstr-3b-2026/
Mismatch between these two can trigger system alerts and scrutiny.
4. What is the due date for GSTR-3B?
For regular taxpayers:
- Monthly filers: 20th of the following month
- Quarterly filers (QRMP scheme): 22nd or 24th depending on state category
For a complete compliance calendar, see:
👉 https://creditcares.in/gst-return-filing-deadlines-2025/
5. What happens if GST returns are not filed on time?
Non-filing can result in late filing fees, interest, blocking of e-way bill generation, ITC restrictions, and GST registration suspension.
You can review compliance impact and financial planning considerations here:
👉 https://creditcares.in/gst-return-filing-deadlines-2025/
6. Is GST return filing mandatory for NIL turnover?
Yes. Even if there is no business activity, a NIL return must be filed within the due date. Non-filing can lead to penalties and compliance notices.
Learn how to file efficiently here:
👉 https://creditcares.in/how-to-fill-gst-return-online-gstr-3b-2026/
7. Who is required to file GSTR-9?
GSTR-9 is the annual return for regular taxpayers whose turnover crosses prescribed limits.
Detailed guide available at:
👉 https://creditcares.in/gstr-9-annual-return/
8. What is the late fee for GST return filing?
The standard late fee is ₹50 per day (₹25 CGST + ₹25 SGST). NIL return late fee is ₹20 per day. Interest at 18% per annum may apply on outstanding tax.
For updated compliance timelines, check:
👉 https://creditcares.in/gst-return-filing-deadlines-2025/
9. Can GST returns be revised?
GST returns cannot be revised after filing. However, errors can be amended in subsequent returns and reconciled before annual return filing.
Annual reconciliation guidance:
👉 https://creditcares.in/gstr-9-annual-return/
10. Which forms are filed by Composition Dealers?
Composition taxpayers file CMP-08 (quarterly) and GSTR-4 (annual return).
For understanding compliance structure in detail:
👉 https://creditcares.in/gstr-9-annual-return/
