Eligibility Checker
GST Return Filing Checker
Find out which GST returns apply to your business.
Are you registered under GST?
Question 1 of 5Common GST Returns
GSTR-1
Outward supplies (sales) — monthly or quarterly (QRMP / IFF)
GSTR-3B
Summary return with tax payment — monthly
GSTR-4
Composition scheme return — quarterly (CMP-08 for tax payment)
GSTR-7
TDS return — monthly (for Govt departments, deductor)
GSTR-8
TCS return — monthly (for e-commerce operators)
GSTR-9
Annual return — yearly
Frequently Asked Questions
Who must file GST returns?
Every registered GST taxpayer must file returns based on their registration type. Regular taxpayers file GSTR-1 (outward supplies), GSTR-3B (summary return), and GSTR-9 (annual return). Composition dealers file GSTR-4 quarterly. Taxpayers under QRMP scheme file GSTR-1 quarterly and GSTR-3B monthly.
What happens if I miss a GST return filing deadline?
Missing a GSTR-3B deadline attracts a late fee of ₹50/day (₹20/day for NIL returns) under Section 47 of the CGST Act. Interest at 18% per annum also applies on the tax due. Belated returns can be filed up to 3 years from the due date, but late fees accumulate from the original due date.
Can I revise a GST return after filing?
GSTR-1 and GSTR-9 cannot be revised after filing. GSTR-3B can be corrected in the return for the month in which the error was discovered, using the "Amendment of GSTR-3B" facility on the GST portal. GSTR-4 (composition) cannot be revised either.
What is the GSTR-9 annual return and who must file it?
GSTR-9 is the annual return summarizing all supplies, purchases, input tax credit, and tax payable for the financial year. It must be filed by every registered taxpayer with turnover above ₹2 crores. Taxpayers below ₹2 crores can file GSTR-9A (simplified) or opt for the GSTR-9C reconciliation statement instead.