GST Return Filing Guide 2025: GSTR-1, GSTR-3B, and Annual Returns

Types of GST Returns

GST registered businesses need to file various returns depending on their nature of business and turnover. Here's a comprehensive guide to all GST returns.

GSTR-1: Outward Supplies Return

What is GSTR-1?

GSTR-1 contains details of all outward supplies (sales) made during the month/quarter.

Who Should File?

All registered taxpayers except:

• Composition dealers
• Input Service Distributors
• Non-resident taxable persons
• Persons liable to collect TCS

Due Dates

Key Information in GSTR-1

• B2B invoices (with GSTIN)
• B2C large invoices (above Rs 2.5 lakh)
• B2C small invoices (consolidated)
• Credit/Debit notes
• Exports and SEZ supplies
• Nil rated and exempt supplies

GSTR-3B: Summary Return with Tax Payment

What is GSTR-3B?

GSTR-3B is a monthly self-declaration return containing summary of outward supplies, ITC claimed, and tax paid.

Due Dates

Key Sections in GSTR-3B

• Table 3.1: Outward supplies
• Table 3.2: Supplies to unregistered persons
• Table 4: Eligible ITC
• Table 5: Exempt, nil-rated, and non-GST supplies
• Table 6: Payment of tax

QRMP Scheme

Eligibility

• Turnover up to Rs 5 crore in preceding FY
• Optional scheme

Benefits

• File GSTR-1 quarterly instead of monthly
• File GSTR-3B quarterly
• Pay tax monthly through PMT-06 (35% or actual)

IFF (Invoice Furnishing Facility)

• Upload B2B invoices monthly (optional)
• Helps recipients claim ITC on time
• Due date: 13th of the month

GSTR-9: Annual Return

Who Should File?

All regular taxpayers with turnover above Rs 2 crore.

Due Date

31st December of the following financial year.

Key Details

• Summary of all monthly/quarterly returns
• HSN-wise summary of supplies
• ITC availed during the year
• Tax paid and refunds claimed

GSTR-9C: Reconciliation Statement

Who Should File?

Taxpayers with turnover above Rs 5 crore.

Contents

• Reconciliation between GSTR-9 and audited financial statements
• Self-certified (CA certification not required from FY 2020-21)

Late Fees and Interest

Late Fees

Type	Turnover	Due Date
Monthly	Above Rs 5 Cr	11th of next month
Quarterly (QRMP)	Up to Rs 5 Cr	13th of month following quarter
Type	Category	Due Date
Monthly	All monthly filers	20th of next month
Quarterly	QRMP - Category 1	22nd of month following quarter
Quarterly	QRMP - Category 2	24th of month following quarter
Return	Late Fee (per day)	Maximum
GSTR-1	Rs 50 (Rs 25 CGST + Rs 25 SGST)	Rs 10,000 per return
GSTR-3B	Rs 50 (Rs 25 CGST + Rs 25 SGST)	Rs 10,000 per return
GSTR-1 (Nil)	Rs 20	Rs 10,000
GSTR-3B (Nil)	Rs 20	Rs 10,000
GSTR-9	Rs 200	0.25% of turnover

Interest on Late Payment

• Normal delay: 18% per annum
• Wrongful ITC claimed: 24% per annum

Input Tax Credit (ITC) Rules

Conditions for Claiming ITC

• Possess tax invoice or debit note
• Goods/services received
• Tax paid to government by supplier
• Return filed by supplier (GSTR-1)
• ITC claimed within time limit

Time Limit for ITC

• ITC must be claimed by:
- 30th November of following FY, or - Date of filing annual return - Whichever is earlier

ITC Restrictions (Rule 36(4))

• ITC available only if reflected in GSTR-2B
• 100% matching required from 2024

New GST Changes from April 2025

ISD Registration Mandatory: For taxpayers with multiple GSTINs under same PAN

E-Way Bill Validity: Only for documents dated within 180 days

GSTR-9/9C Deadline: No extension expected

E-Invoicing: Threshold reduced to Rs 5 crore

Filing Tips

Reconcile regularly: Match books with GSTR-2B monthly

Claim ITC timely: Don't miss the November deadline

Use GST portal efficiently: File during off-peak hours

Keep documents ready: Maintain all invoices systematically

Check for notices: Respond to DRC-01 promptly

Conclusion

Timely and accurate GST return filing is crucial to avoid penalties and ensure smooth ITC claims. Use our GST Calculator to verify your tax calculations before filing returns.

Check our Compliance Calendar for all GST due dates.