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For most regular GST registrations, the recurring workflow is straightforward: report sales in GSTR-1, declare the tax payable and pay it through GSTR-3B, use GSTR-2B to review eligible input tax credit, and complete GSTR-9 when an annual return is required. Your filing frequency, turnover, registration type and the tax period determine which forms and dates apply. Standard dates are only a starting point; confirm the return dashboard on the GST Portal because government notifications can extend a deadline.
Which GST return do you file?
The form depends on what you are reporting and whether you file monthly, quarterly or annually. The following map covers the principal forms used by regular taxpayers.
| Form or facility | What it does | Who uses it and when |
|---|---|---|
| GSTR-1 | Statement of outward supplies, with invoice and summary details | Applicable normal and casual registered taxpayers; monthly or quarterly according to the selected filing frequency |
| GSTR-3B | Summary declaration of tax liability, eligible ITC and tax payment | Regular taxpayers; monthly, or quarterly under QRMP while tax is paid monthly |
| GSTR-2B | Recipient-side, read-only statement used to reconcile purchase invoices and input-tax credit | Available for each period based on supplier filings and GSTN cut-off rules |
| GSTR-9 | Annual return consolidating the financial year | Applicable normal taxpayers after the required periodic GSTR-1 and GSTR-3B returns are filed |
| GSTR-1A | Optional same-period amendment window for GSTR-1 data | Can be used before filing GSTR-3B for that period; changes flow to the recipient’s next-period GSTR-2B |
GSTR-1: your sales statement
GSTR-1 is the electronic monthly or quarterly statement of outward supplies. It captures invoice-level B2B transactions, eligible inter-State B2C supplies, exports, credit and debit notes, advances, amendments, nil, exempt and non-GST supplies, and HSN/SAC summaries. It is not optional merely because a period had no sales: a registered taxpayer who had no business activity must generally submit a nil GSTR-1.
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GSTR-3B: the tax-and-payment return
GSTR-3B is a summary return. You use it to declare taxable outward supplies, reverse or claim applicable input tax credit, calculate the net tax liability and pay that liability. Values should be reconciled to your books and to the figures generated from your outward-supply data; GSTR-3B is not a substitute for maintaining invoice-level records.
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GSTR-2B: the ITC reconciliation statement
GSTR-2B is generated for the recipient from supplier statements and related amendments. It is a key control before claiming ITC, but it is not a live feed. GSTN applies cut-off dates, so a supplier’s late filing can place an otherwise valid invoice in a later period’s GSTR-2B. Investigate missing documents rather than claiming credit solely because you hold a purchase invoice.
GSTR-9: annual consolidation
GSTR-9 is available only after all applicable GSTR-1 and GSTR-3B periods for the financial year have been filed. Reconcile turnover, tax paid, amendments and ITC before starting the annual return; the portal will not enable the form while required periodic returns remain outstanding.
GSTR-1A: a limited correction opportunity
GSTR-1A is an optional facility to amend the same period’s GSTR-1 before GSTR-3B is filed. When a supplier uses it, the corrected information is reflected in the recipient’s next-period GSTR-2B. It is a targeted correction window, not a replacement for timely, accurate source records.
Standard GST filing deadlines
The dates below are the standard rules stated in GSTN guidance. A notification may change a particular period, so use the GST Portal’s return dashboard as the final operational check for your GSTIN and tax period.
| Return pattern | Standard due date | Important qualification |
|---|---|---|
| Monthly GSTR-1 | 11th day of the succeeding month | May be extended by government notification |
| Quarterly GSTR-1 | 13th day of the month after the quarter | Applies to the quarterly filer for the relevant quarter; check any notified extension |
| Quarterly GSTR-3B under QRMP | 22nd or 24th day of the succeeding month | The applicable date depends on the State or Union territory of the principal place of business |
For example, a monthly filer normally files January’s GSTR-1 by 11 February. A quarterly filer normally files the quarter’s GSTR-1 by the 13th of the month following that quarter. Under QRMP, the quarterly GSTR-3B date is either the 22nd or 24th according to the state grouping; the portal and current notifications control if the date changes.
The 30 November amendment cut-off
GSTN states that additions or corrections relating to the previous financial year cannot be made in GSTR-1 after 30 November of the following financial year. Reconcile invoice registers, credit and debit notes, exports and customer GSTINs before this cut-off. A later discovery may require professional advice because the ordinary GSTR-1 amendment route is closed.
QRMP: quarterly returns with monthly payment
QRMP stands for Quarterly Returns with Monthly Payment. GSTN guidance allows eligible taxpayers with aggregate annual turnover up to ₹5 crore, who have filed their last due GSTR-3B, to choose the scheme. You file GSTR-1 and GSTR-3B quarterly, but you still pay tax each month through a challan.
What changes under QRMP
- Filing cadence: one GSTR-1 and one GSTR-3B for each quarter instead of monthly returns.
- Cash-flow cadence: tax is paid monthly, so QRMP does not defer the underlying payment obligation to the quarter’s end.
- Data preparation: sales and purchase records must still be maintained monthly to calculate challans and avoid a quarter-end backlog.
- Recipient visibility: eligible B2B invoices can reach customers sooner through the optional Invoice Furnishing Facility (IFF).
- State-based deadline: quarterly GSTR-3B is generally due on the 22nd or 24th, depending on the principal place of business.
Invoice Furnishing Facility (IFF)
IFF is optional for the first two months of a QRMP quarter. Its usual due date is the 13th of the succeeding month. Furnishing eligible B2B invoices through IFF can give recipients earlier data for their GSTR-2B reconciliation; it does not eliminate the requirement to file the quarterly GSTR-1.
Monthly filing or QRMP?
| Consideration | Monthly filing | QRMP |
|---|---|---|
| Turnover eligibility | No ₹5 crore QRMP ceiling applies simply because you file monthly; other legal conditions still apply. | Aggregate annual turnover up to ₹5 crore, last due GSTR-3B filed, and other scheme conditions satisfied. |
| Return preparation | GSTR-1 and GSTR-3B prepared every month. | Returns prepared quarterly, with monthly records and payments. |
| Tax payment | Paid with each monthly GSTR-3B. | Paid monthly through challans, with quarterly GSTR-3B reporting. |
| B2B invoice availability | Normally appears through the regular monthly supplier filing cycle. | IFF can be used in the first two months to furnish eligible invoices earlier. |
| Administrative fit | Better when customers need frequent invoice visibility or monthly reconciliation is already routine. | Reduces return submissions but requires disciplined monthly bookkeeping and challan payments. |
QRMP is a cadence choice, not an exemption from record-keeping, tax payment or reconciliation.
How to file a GST period correctly
- Confirm the period and profile. On the GST Portal, verify the GSTIN status, financial year, tax period and whether the account is set for monthly filing or QRMP. Check whether any earlier return is pending.
- Prepare source records. Reconcile sales invoices, credit and debit notes, exports, advances, exempt supplies, nil and non-GST supplies, and HSN/SAC summaries to the books.
- Validate customer data. Check each recipient GSTIN for validity and active status on the invoice date. An invalid or inactive GSTIN can cause the portal to reject invoice details.
- Enter or upload GSTR-1 data. Review B2B, eligible inter-State B2C, export, note, advance, amendment and summary sections. If a same-period correction is needed, use GSTR-1A before GSTR-3B is filed.
- Compare the generated summary. Match taxable value and tax totals in the portal summary against your invoice register and general ledger. Correct discrepancies before submission.
- File GSTR-1. Complete the portal’s verification and authentication steps, then save the acknowledgement reference and filed return details.
- Review GSTR-2B. Compare supplier invoices, tax amounts and amendments with your purchase ledger. Follow up on missing or duplicate entries before finalising ITC.
- Prepare GSTR-3B. Declare the summary liability and eligible ITC, account for reversals where applicable, generate the payment challan and pay the net amount by the portal date.
- Archive evidence. Keep filed-return acknowledgements, challans, reconciliations, invoices and correction notes in a retrievable period-wise folder.
Common mistakes and practical fixes
Assuming no sales means no return
GSTR-1 is required even when there was no business activity for the period. Use the portal’s nil-filing option instead of leaving the period open.
Trying to file while an earlier return is pending
GSTN can block a current GSTR-1 or GSTR-3B when a previous period is missing. Open the return dashboard, identify the oldest pending period, file it first and then work forward. Do not skip directly to the current month.
Entering an invalid recipient GSTIN
Validate the GSTIN and its activity on the invoice date before upload. Correct the master data and re-upload or amend the invoice using the available period facility.
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Leaving out an invoice category
A sales export or B2B invoice is not the only data GSTR-1 requires. Use a checklist covering qualifying inter-State B2C supplies, exports, credit and debit notes, advances, amendments, exempt, nil and non-GST supplies, plus HSN/SAC summaries.
Missing the annual amendment window
GSTN’s 30 November cut-off for the previous financial year makes early reconciliation essential. Schedule a year-end review of ledgers, invoice registers, notes and customer master data rather than waiting for the annual return.
Treating GSTR-2B as an instant update
GSTR-2B follows supplier filing and cut-off rules. Ask the supplier when the document was filed, check the relevant cut-off and look in the next statement if the filing was late. Do not claim duplicate ITC because an invoice appears in more than one internal list.
Starting GSTR-9 too early
If GSTR-9 is unavailable, check every required GSTR-1 and GSTR-3B period for the financial year. Complete missing periodic returns, allow the portal to update, and then reopen the annual-return utility.
When an invoice is missing from GSTR-2B
- Compare the supplier’s invoice number, date, GSTIN and taxable value with your purchase ledger.
- Ask the supplier whether the invoice was included in the correct GSTR-1 or IFF period and whether an amendment was filed.
- Check the applicable GSTN cut-off and the next GSTR-2B for a late filing.
- Look for duplicate or amended documents before claiming credit.
- Retain the correspondence and reconciliation result so the ITC decision is auditable.
A missing entry can reflect a supplier omission, an invalid recipient GSTIN, a timing cut-off or an amendment that has not yet flowed through; each cause requires a different correction.
A period-end control checklist
- GSTIN is active, and the correct financial year, tax period and filing frequency are selected.
- All sales invoices, exports, advances, credit and debit notes, amendments, exempt, nil and non-GST supplies are captured.
- Customer GSTINs and invoice dates have been validated.
- GSTR-1 totals agree with the books and the portal-generated summary.
- GSTR-2B has been reconciled for missing, amended and duplicate supplier documents before ITC is claimed.
- GSTR-1 is filed before the applicable GSTR-3B preparation and payment deadline.
- Payment challans and acknowledgement references are saved.
- Before GSTR-9, every required GSTR-1 and GSTR-3B period for the year shows as filed.
What to do if a deadline is close or already missed
First check the GST Portal dashboard for the actual notified date; never rely solely on a generic calendar. If an earlier return is pending, file the oldest period first. Reconcile source records before uploading rather than rushing an incorrect return, because invalid GSTINs, omitted invoice categories and mismatched totals create downstream amendments and ITC disputes. For overdue periods, complex reversals or annual-return differences, a qualified GST professional can review the ledger, portal data and payment position before you submit.
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