Complete Guide to GST Returns in India 2026 — Types, Due Dates & Filing Process

Published on: 18 April 2026 at 2:30 AM IST | By: Sunshine Accountancy & Co. Tax Team, Hyderabad

GST returns are the periodic filings every registered taxpayer in India must submit to the Goods and Services Tax Network (GSTN). These returns report your sales, purchases, tax collected, tax paid, and input tax credit claims. Filing GST returns correctly and on time is mandatory — and failure to do so results in late fees, interest, and potential cancellation of your GST registration.

This comprehensive guide covers every type of GST return, who needs to file which form, exact due dates for FY 2026-27, the step-by-step filing process, and common mistakes to avoid. Whether you are a small business owner in Hyderabad or running operations across multiple states, this guide has you covered.

What Are the Different Types of GST Returns in India?

The GST system requires different returns for different purposes. Here is a complete breakdown of every GST return form currently in use:

GSTR-1 — Outward Supply Details

GSTR-1 captures details of all your outward supplies (sales) for the month or quarter. This includes B2B invoices (to other GST-registered businesses), B2C invoices (to consumers), credit and debit notes, export invoices, and advances received. Your GSTR-1 data auto-populates your buyer’s GSTR-2B, so accuracy is critical — any error in your GSTR-1 directly affects your buyer’s input tax credit.

Who files: All regular taxpayers registered under GST.
Frequency: Monthly (by the 11th) for taxpayers with turnover above ₹5 crore. Quarterly for those under ₹5 crore who opted for the QRMP scheme (by the 13th of the month following the quarter).
Key fields: Invoice number, date, buyer GSTIN, taxable value, IGST/CGST/SGST amounts, HSN/SAC codes.

GSTR-3B — Summary Return With Tax Payment

GSTR-3B is the summary return where you declare your total outward supplies, input tax credit claims, and pay any net tax due. Unlike GSTR-1 which is invoice-level, GSTR-3B provides aggregate figures. This is the return where actual tax payment happens — you generate a challan and pay through the GST portal’s payment gateway.

Who files: All regular taxpayers.
Frequency: Monthly (by the 20th) for turnover above ₹5 crore. Quarterly for QRMP taxpayers (by the 22nd or 24th depending on your state — Telangana is 22nd).
Critical: GSTR-3B must match your GSTR-1 data. Mismatches trigger automated notices from the GST system.

GSTR-2B — Auto-Generated ITC Statement

GSTR-2B is not a return you file — it is an auto-generated statement showing all the input tax credit available to you based on your suppliers’ GSTR-1 filings. Think of it as your purchase-side mirror. You should reconcile GSTR-2B with your actual purchase records every month to ensure you are claiming the correct ITC and to identify any missing invoices from suppliers.

Generated: On the 14th of every month.
Action required: Reconcile with your books before filing GSTR-3B. Claim only the ITC that appears in GSTR-2B to avoid mismatches.

GSTR-9 — Annual Return

GSTR-9 is the annual consolidated return that summarises all your monthly/quarterly returns for the entire financial year. It includes total outward supplies, inward supplies, ITC claimed and reversed, tax paid, and any amendments or adjustments made during the year. Filing GSTR-9 is mandatory for all taxpayers with turnover above ₹2 crore (as of FY 2023-24 onwards).

Due date: 31st December following the financial year (i.e., GSTR-9 for FY 2026-27 is due by 31st December 2027).
Exemption: Taxpayers with turnover up to ₹2 crore are exempt from filing GSTR-9.

GSTR-9C — GST Audit Reconciliation Statement

GSTR-9C is the reconciliation statement that accompanies GSTR-9 for taxpayers with turnover above ₹5 crore. Previously certified by a CA, GSTR-9C is now self-certified. It reconciles the figures in your audited financial statements with the figures declared in your GSTR-9, identifying and explaining any differences.

Other GST Returns

• GSTR-4: Annual return for composition scheme taxpayers (due 30th April).
• GSTR-5: Monthly return for non-resident taxable persons.
• GSTR-6: Monthly return for Input Service Distributors (ISD).
• GSTR-7: Monthly return for TDS deductors under GST.
• GSTR-8: Monthly return for e-commerce operators (TCS).
• CMP-08: Quarterly challan-cum-statement for composition taxpayers.

What Are the GST Return Due Dates for FY 2026-27?

Missing GST due dates means automatic late fees. Here are all the key dates you need to track:

Monthly Filing Due Dates (Regular Taxpayers)

• GSTR-1: 11th of the following month (e.g., April 2026 return due by May 11, 2026)
• GSTR-3B: 20th of the following month (e.g., April 2026 return due by May 20, 2026)
• IFF (Invoice Furnishing Facility): 13th of the following month (for QRMP quarterly filers reporting B2B invoices in months 1 and 2 of the quarter)

Quarterly Filing Due Dates (QRMP Scheme)

• GSTR-1 (Quarterly): 13th of the month following the quarter end
• GSTR-3B (Quarterly): 22nd of the month following the quarter end (for Telangana and most other states)
• Q1 (Apr-Jun 2026): GSTR-1 by Jul 13, GSTR-3B by Jul 22
• Q2 (Jul-Sep 2026): GSTR-1 by Oct 13, GSTR-3B by Oct 22
• Q3 (Oct-Dec 2026): GSTR-1 by Jan 13, GSTR-3B by Jan 22
• Q4 (Jan-Mar 2027): GSTR-1 by Apr 13, GSTR-3B by Apr 22

Annual Filing Due Dates

• GSTR-9 (Annual Return): 31st December 2027 (for FY 2026-27)
• GSTR-9C (Reconciliation): 31st December 2027 (for turnover above ₹5 crore)
• GSTR-4 (Composition Annual): 30th April 2027 (for FY 2026-27)

How to File GST Returns Step by Step

Here is the exact process for filing GSTR-1 and GSTR-3B, the two most common returns:

Filing GSTR-1

1. Log in to the GST portal with your GSTIN and password.
2. Navigate to Services → Returns → Returns Dashboard.
3. Select the financial year and return filing period (month or quarter).
4. Click on GSTR-1 and select “Prepare Online” or “Upload” (for bulk data via CSV/JSON).
5. Enter B2B invoices — each invoice with buyer GSTIN, invoice number, date, taxable value, and tax amounts.
6. Enter B2C invoices — aggregate by rate for B2C (small) or invoice-wise for B2C (large, above ₹2.5 lakh).
7. Add credit and debit notes, export invoices, and advance details if any.
8. Review the summary — ensure totals match your sales register.
9. Click “Submit” to freeze the data, then “File GSTR-1” with DSC or EVC.

Filing GSTR-3B

1. Before filing, download your GSTR-2B from the portal and reconcile it with your purchase records.
2. Navigate to Returns Dashboard → GSTR-3B → Prepare Online.
3. Table 3.1: Enter outward supplies — taxable, zero-rated, nil-rated, and exempt.
4. Table 3.2: Enter inter-state supplies to unregistered persons and composition dealers.
5. Table 4: Enter eligible ITC — imports, ISD, all other ITC. Cross-check with GSTR-2B.
6. Table 4(B): Enter ITC reversals if any (Rule 42/43, TRAN credit expired, etc.).
7. Table 5: Enter exempt, nil-rated, and non-GST inward supplies.
8. Table 6: Compute the net tax payable (output tax minus ITC) and generate the payment challan.
9. Pay the tax through net banking, NEFT/RTGS, or credit ledger balance.
10. After payment, click “File GSTR-3B” with DSC or EVC.

What Are the Penalties for Late GST Return Filing?

Late GST filing carries three types of penalties that add up quickly:

• Late Fee: ₹50 per day for GSTR-3B (₹25 CGST + ₹25 SGST), capped at ₹10,000 per return. For NIL returns, the late fee is ₹20 per day (₹10 CGST + ₹10 SGST). For GSTR-1, the late fee is ₹50 per day capped at ₹10,000.
• Interest: 18% per annum on the net tax liability from the due date to the date of actual payment. Interest is calculated on cash liability, not total liability.
• Registration Cancellation: If you fail to file GSTR-3B for 6 consecutive months (monthly filers) or 2 consecutive quarters (quarterly filers), the GST officer can suo motu cancel your registration.

What Is the QRMP Scheme and Should You Opt for It?

The Quarterly Return Monthly Payment (QRMP) scheme allows taxpayers with turnover up to ₹5 crore to file GSTR-1 and GSTR-3B quarterly instead of monthly. However, you still need to pay tax monthly using the PMT-06 challan in months 1 and 2 of each quarter.

The QRMP scheme is beneficial if you have fewer than 50 B2B invoices per month and want to reduce compliance frequency. However, if your buyers need immediate ITC credit from your invoices, monthly filing through the IFF (Invoice Furnishing Facility) for B2B invoices in months 1 and 2 is recommended.

How to Reconcile GSTR-2B With Your Purchase Records

Monthly ITC reconciliation is one of the most important GST compliance activities. Here is how to do it:

1. Download GSTR-2B from the GST portal as soon as it is generated on the 14th.
2. Export your purchase register from your accounting software (Tally, Zoho, etc.) for the same period.
3. Match each purchase invoice in your books against the corresponding entry in GSTR-2B.
4. Identify mismatches: invoices in your books but not in GSTR-2B (supplier has not filed GSTR-1), or invoices in GSTR-2B not in your books (possible data entry error).
5. For missing invoices: contact the supplier and request them to include the invoice in their next GSTR-1 filing.
6. For excess entries: verify whether these are valid purchases you missed recording.
7. Claim ITC in GSTR-3B only for invoices that appear in GSTR-2B to stay compliant with Section 16(2)(aa).

Common GST Filing Mistakes to Avoid

• HSN/SAC Code Errors: Using the wrong HSN code for goods or SAC code for services can trigger mismatches and notices. Verify codes from the official HSN directory before filing.
• GSTR-1 and GSTR-3B Mismatch: The total tax in GSTR-1 must match GSTR-3B. Automated notices are sent for discrepancies above a threshold.
• Claiming ITC Not in GSTR-2B: Post October 2022, you cannot claim ITC that does not appear in your GSTR-2B. Always reconcile before claiming.
• Missing Reverse Charge Entries: Certain purchases (from unregistered dealers, legal services, GTA services) attract reverse charge. Missing these entries understates your liability.
• Not Filing NIL Returns: Even if you had zero transactions, you must file NIL GSTR-1 and GSTR-3B. Not filing attracts late fees and can lead to registration cancellation.
• Incorrect Place of Supply: For services, the place of supply determines whether IGST or CGST+SGST applies. Getting this wrong means filing corrections and potential interest.

Need Help With GST Return Filing?

Sunshine Accountancy & Co. has been handling GST compliance for businesses in Hyderabad since GST was introduced in 2017. We file GSTR-1, GSTR-3B, GSTR-9, and handle GST notices, refunds, and audit reconciliations. Our packages start from ₹1,500 per month.

Call us: +91 96763 13137 | Email: hello@sunshineaccountancy.com

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