GST Return Filing in India (2026): Types, Due Dates, QRMP & New Rules
Once you are registered under GST, filing returns on time is the core of ongoing compliance. Missed or incorrect returns block your customers’ input tax credit, attract late fees and interest, and can even lead to suspension. This guide explains the main GST returns, their due dates, the QRMP scheme, and the important new rules for 2025-26.
The main GST returns
| Return | What it is | Who files |
|---|---|---|
| GSTR-1 | Details of outward supplies (sales) | All regular taxpayers |
| GSTR-3B | Summary return with tax payment | All regular taxpayers |
| CMP-08 | Quarterly statement + tax | Composition dealers |
| GSTR-9 | Annual return | Regular taxpayers (as notified) |
| GSTR-9C | Reconciliation statement | Turnover above ₹5 crore |
Monthly filing due dates
Taxpayers with turnover above ₹5 crore (and others who opt for monthly filing):
- GSTR-1 — by the 11th of the following month
- GSTR-3B — by the 20th of the following month
QRMP scheme — for turnover up to ₹5 crore
Under the Quarterly Return, Monthly Payment (QRMP) scheme, small taxpayers file returns quarterly but pay tax monthly:
- GSTR-1 — 13th of the month following the quarter
- GSTR-3B — 22nd or 24th of the month following the quarter, depending on your state
- Tax for the first two months is paid using a simple challan (PMT-06)
Annual return
GSTR-9 (annual return) is due by 31 December of the following financial year. Businesses with turnover above ₹5 crore must also file GSTR-9C, a reconciliation statement.
Important new rules for 2025-26
- 3-year filing limit: the GST portal now blocks filing any return more than three years past its due date — pending returns beyond that window can no longer be filed.
- GSTR-3B values locked: tax liability auto-populated from GSTR-1/IFF is increasingly hard-locked, so correct your GSTR-1 (or use GSTR-1A) before filing GSTR-3B.
- ITC only from GSTR-2B: you can claim input tax credit only for invoices reflected in your auto-generated GSTR-2B, so reconcile every month.
- Auto late fees on GSTR-9: from 1 January 2026, late filing of GSTR-9/9C triggers an automatic late fee based on your turnover slab.
Late fees and interest
Late filing attracts a fee of ₹50 per day (₹25 CGST + ₹25 SGST), capped at ₹5,000 per return (lower for nil returns). Late payment of tax attracts interest at 18% per annum on the outstanding amount.
Frequently asked questions
Do I need to file returns even with no sales?
Yes. A nil return must still be filed for every period you are registered; skipping it attracts late fees and can block later filings.
Should I choose monthly filing or QRMP?
If your turnover is up to ₹5 crore, QRMP reduces your filing frequency to quarterly while you still pay tax monthly — convenient for most small businesses. Large or high-ITC businesses often prefer monthly filing.
What happens if I keep missing returns?
Continued default can lead to blocked e-way bills, suspension or cancellation of registration, and recovery action — so file on time or seek professional help promptly.
Struggling to keep up with GST returns?
Monthly reconciliation, GSTR-2B matching and error-free GSTR-3B are where most businesses lose input credit or invite notices. TAXAJ‘s Chartered Accountants manage end-to-end GST return filing and reconciliation for businesses across India. Ask a question in our Community or get in touch with TAXAJ to stay compliant.
This guide is general information current for 2025-26 and is not a substitute for professional advice. GST due dates and rules can change — verify the latest position on gst.gov.in or consult a professional before acting.
