GST Returns in India 2026: Types & Due Dates

Every business registered under GST in India must file periodic returns that report sales, purchases, tax collected and tax paid. The return you file depends on your registration type, turnover and the scheme you have opted into, and missing a deadline attracts late fees and interest while blocking your next filing. This guide sets out the main GST returns for 2026 — who files each one, how often, and the due dates you need to plan around.

What a GST return is, and why it matters

A GST return is a statement filed with the tax authorities that captures your outward supplies (sales), inward supplies (purchases), input tax credit (ITC) claimed and the net tax payable. Returns are filed electronically on the GST portal, and the system now cross-links them so that data declared in one return flows into another. Because these forms are interconnected, an error in an early return cascades into later ones, which is why accuracy and timeliness are equally important.

GSTR-1 — outward supplies

GSTR-1 reports the details of all outward supplies (sales) made during the period, invoice by invoice. It is filed by every normal registered taxpayer, and the data reported here forms the basis of the recipient’s input tax credit.

• Monthly filers: due on the 11th of the following month.
• Quarterly filers under the QRMP scheme: due on the 13th of the month following the quarter.

Since the liability declared in GSTR-1 now auto-populates into GSTR-3B, GSTR-1 has effectively become the primary document for declaring output tax. Corrections can be made through GSTR-1A, an amendment facility available after GSTR-1 is filed and before GSTR-3B for the same period.

IFF and CMP-08 under quarterly schemes

Invoice Furnishing Facility (IFF)

Taxpayers under the QRMP (Quarterly Return Monthly Payment) scheme — those with aggregate turnover up to Rs. 5 crore who file GSTR-1 and GSTR-3B quarterly — may optionally use the IFF for the first two months of each quarter. The IFF lets them upload B2B invoices by the 13th of the following month so that their buyers can claim ITC without waiting for the quarterly GSTR-1.

CMP-08

CMP-08 is a quarterly statement-cum-challan used by composition taxpayers to declare their self-assessed tax and pay it. It is due on the 18th of the month following each quarter.

GSTR-3B — summary return and tax payment

GSTR-3B is the consolidated summary return through which a taxpayer reports total outward supplies, ITC claimed and net tax, and discharges the tax liability. It is filed by every normal registered taxpayer.

• Monthly filers: due on the 20th of the following month.
• QRMP filers: due on the 22nd or the 24th of the month following the quarter, depending on the state category in which the business is registered.

Under QRMP, tax for the first two months of the quarter is still paid monthly using form PMT-06, even though the return itself is filed quarterly.

Hard-locking of auto-populated liability

A significant change now in force is the hard-locking of the auto-populated tax liability in GSTR-3B. From the July 2025 tax period onward, the liability figures flowing in from GSTR-1, GSTR-1A and the IFF are non-editable in GSTR-3B. If a figure is wrong, it can no longer be corrected directly in GSTR-3B; the correction must be made in GSTR-1A before GSTR-3B is filed. In practice this makes GSTR-1/1A the single source of truth for output liability, and reduces GSTR-3B to a mechanism for reviewing and paying tax. Businesses should therefore reconcile their sales data before filing GSTR-1, because there is little room to fix liability at the payment stage.

GSTR-2B — auto-drafted ITC statement

GSTR-2B is a static, auto-drafted statement of input tax credit generated for each recipient from the details their suppliers have filed. It is a view-only statement — you do not file it — and it tells you the ITC available for a given period. GSTR-2B is generated monthly, a couple of days after the GSTR-1 filing deadlines, and it should be reconciled against your purchase records before you claim credit in GSTR-3B, since ITC is largely restricted to what appears here.

Annual returns — GSTR-4, GSTR-9 and GSTR-9C

GSTR-4

GSTR-4 is the annual return for composition scheme taxpayers, summarising the year’s turnover and tax. Following a recent change, it is due on the 30th of June following the end of the financial year (from FY 2024-25 onwards), replacing the earlier 30th April deadline.

GSTR-9

GSTR-9 is the annual return that consolidates a regular taxpayer’s monthly or quarterly filings for the financial year. It is generally mandatory for taxpayers whose aggregate turnover exceeds Rs. 2 crore and optional below that threshold. The due date is the 31st of December following the end of the financial year.

GSTR-9C

GSTR-9C is a self-certified reconciliation statement that reconciles the annual return with the audited financial statements. It is required for taxpayers with aggregate turnover above Rs. 5 crore and is filed along with GSTR-9 by 31st December.

Other GST returns

Several returns apply to specific categories of registrant:

• GSTR-5 — filed monthly by non-resident taxable persons, due by the 20th of the following month (or within seven days of registration expiry).
• GSTR-6 — filed monthly by Input Service Distributors to distribute ITC, due on the 13th.
• GSTR-7 — filed monthly by those required to deduct TDS under GST, due on the 10th.
• GSTR-8 — filed monthly by e-commerce operators who collect TCS, due on the 10th.
• GSTR-10 — a one-time final return filed when registration is cancelled or surrendered, within three months of cancellation.
• GSTR-11 — filed by holders of a Unique Identity Number (such as embassies) to claim refunds on inward supplies.

Choosing monthly versus quarterly (QRMP)

Businesses with aggregate turnover up to Rs. 5 crore can opt for the QRMP scheme and file GSTR-1 and GSTR-3B quarterly while paying tax monthly. This reduces the number of returns from a dozen or more a year to a handful, but it requires discipline: monthly tax payments still fall due, and buyers may expect invoices to be uploaded via the IFF so they can claim timely credit. Larger businesses, and those whose customers demand monthly invoice visibility, generally stay on the monthly cycle.

Frequently asked questions

Do I need to file a return even if there were no transactions?

Yes. A Nil return is mandatory for periods with no activity. Failing to file even a Nil return attracts late fees and prevents you from filing subsequent returns until the gap is cleared.

Can I still edit my tax liability directly in GSTR-3B?

No. From the July 2025 tax period, the auto-populated liability in GSTR-3B is hard-locked and non-editable. Any correction must be made through GSTR-1A before GSTR-3B is filed for that period.

What is the difference between GSTR-9 and GSTR-9C?

GSTR-9 is the annual consolidated return, mandatory above Rs. 2 crore turnover. GSTR-9C is an additional reconciliation statement between the annual return and audited accounts, required above Rs. 5 crore turnover. Both are due by 31st December.

Who should opt for the QRMP scheme?

Taxpayers with aggregate turnover up to Rs. 5 crore who want fewer filings and can manage monthly tax payments separately. It suits smaller businesses, though those with buyers needing monthly ITC may prefer using the IFF or staying on the monthly cycle.

Is GSTR-2B something I have to file?

No. GSTR-2B is an auto-drafted, view-only statement of the ITC available to you. You use it to reconcile and claim credit correctly in GSTR-3B, but there is nothing to file.

Keeping track of multiple forms, thresholds and shifting due dates can be demanding, especially with the newer hard-locking and reconciliation rules. TAXAJ handles end-to-end GST return filing — from GSTR-1 and GSTR-3B to annual returns and reconciliations — so your compliance stays accurate and on time. Reach out to our team to set up a filing calendar tailored to your business.