Skip to main content
New ·GSTR-1 reconciliation — read our 60-minute close playbook →
TatvaBooks

GST returns · explained

Every type of GST return, in plain English.

From the monthly GSTR-1/GSTR-3B pair to the annual GSTR-9 and the auto-drafted GSTR-2B — what each return is, who has to file it, and roughly when it's due.

  • Reviewed July 2026
  • 6 min read
  • CA Anil Agarwal & the TatvaBooks team

The GST return system — who files what

"GST return" isn't one form — it's a family of forms, and which ones apply to you depends on how you're registered. A regular taxpayer files GSTR-1 (sales) and GSTR-3B (summary and payment) every period, plus an annual GSTR-9. A composition dealer files a short quarterly CMP-08 and one annual GSTR-4 instead. Special categories — TDS deductors, e-commerce operators — have their own returns (GSTR-7, GSTR-8). And GSTR-2B is auto-generated for everyone; you reconcile against it, you don't file it.

The rest of this page maps out each return so you know which ones actually apply to your business.

GST returns at a glance

Due dates below are the general rule and can shift for holidays, portal extensions or state-wise staggering (GSTR-3B in particular is staggered by state under QRMP). Always confirm the exact date for your filing period — our GSTR-1 due date and GSTR-3B due date pages track the current calendar.

Return Who files Frequency Due date Purpose
GSTR-1 Every regular taxpayer Monthly, or quarterly under QRMP 11th of the next month (monthly); 13th of the month after the quarter (QRMP) Reports your outward supplies — the sales your buyers see in their GSTR-2B.
GSTR-3B Every regular taxpayer Monthly, or quarterly under QRMP 20th of the next month (monthly); staggered 22nd/24th for QRMP, state-wise Summary return — declares tax liability and ITC claim, and is where you actually pay tax.
GSTR-4 Composition taxpayers Annual 30 April, after the financial year ends Annual return for those on the composition scheme, replacing monthly returns.
CMP-08 Composition taxpayers Quarterly 18th of the month after the quarter Quarterly statement-cum-challan to pay composition tax between annual GSTR-4 filings.
GSTR-9 / 9C Regular taxpayers above the notified turnover threshold (9C: above ₹5 crore) Annual 31 December, after the financial year ends Annual return (9) and reconciliation statement (9C) tying your returns to your audited books.
GSTR-2B Auto-generated for every taxpayer Monthly (static snapshot) Generated on the 14th of the next month — not filed by you Auto-drafted ITC statement from your suppliers' GSTR-1s — the basis for what you can legally claim.
GSTR-7 Persons required to deduct TDS under GST (notified deductors) Monthly 10th of the next month Reports GST TDS deducted on payments to suppliers.
GSTR-8 E-commerce operators collecting TCS Monthly 10th of the next month Reports GST TCS collected on supplies made through the e-commerce platform.

Two forms carry almost all of the monthly workload — see the full GST guide for how GSTR-1 and GSTR-3B fit together, and the GSTR-9 annual return guide and composition scheme page for the annual and composition-specific forms.

How TatvaBooks keeps returns ready

You don't prepare a GST return from scratch at month-end — you prepare it continuously, one invoice at a time. Every sale you raise in TatvaBooks is GST-correct with the right rate, HSN and place of supply, so it rolls straight into your GSTR-1 workings. Every purchase gets matched against your GSTR-2B as it arrives, so your ITC claim in GSTR-3B is defensible, not guessed. By the time a due date arrives, the numbers are already sitting there — TatvaBooks prepares the workings; you (or your CA) file on the GST portal.

Solo is ₹0 — free forever, no card — with unlimited GST-correct invoices and GSTR-2B reconciliation. The Business plan is ₹599/month for businesses that need inventory and multiple users. See GST billing software for how invoicing and returns connect.

Frequently asked questions

How many types of GST returns are there?
The GST law provides for several return forms, but most businesses only ever touch two: GSTR-1 (outward supplies) and GSTR-3B (summary return and tax payment). Composition dealers file CMP-08 quarterly and GSTR-4 annually instead. On top of these, every taxpayer above the notified turnover files an annual GSTR-9 (and GSTR-9C reconciliation, if applicable), and GSTR-2B is auto-generated for everyone as the basis for input tax credit. GSTR-7 and GSTR-8 apply only to TDS deductors and e-commerce operators respectively.
What is the difference between GSTR-1 and GSTR-3B?
GSTR-1 is a detailed, invoice-level report of your sales — it is what shows up in your buyers' GSTR-2B. GSTR-3B is a summary return where you declare total tax liability, claim input tax credit, and actually pay the tax due. Both are filed for the same period, but GSTR-1 is about disclosure and GSTR-3B is where the money moves. Filing GSTR-1 correctly and on time is also what keeps your customers' ITC claims clean.
Do composition dealers file GSTR-1 and GSTR-3B?
No. Businesses registered under the composition scheme file CMP-08 every quarter (a short statement-cum-challan to pay tax) and GSTR-4 once a year, instead of monthly GSTR-1/GSTR-3B. See our composition scheme page for eligibility and the trade-offs.
Is GSTR-2B a return I need to file?
No — GSTR-2B is auto-generated by the GST portal from your suppliers' GSTR-1 filings; you don't file it. But you do need to reconcile your purchase records against it before claiming input tax credit in GSTR-3B, since credit not reflected in GSTR-2B is generally not available. See our GSTR-2B reconciliation guide for the process.
What happens if I miss a GST return due date?
Late fees accrue per day of delay (and interest on any tax paid late), and an unfiled GSTR-3B can block your next period's GSTR-1 and e-way bill generation. Due dates also shift around holidays and portal extensions, so always confirm the exact date on the GST portal or our dedicated GSTR-1 and GSTR-3B due date pages before relying on a fixed calendar date.

Read next

Keep going.

Due dates

Filing & reconciliation

Software & pricing

Free on Solo · no card · India-hosted

Let your invoices write your GST returns.

TatvaBooks keeps GSTR-1 and GSTR-3B workings ready as you bill and reconcile — a CA is with you for your first filing cycle.

Request beta accessRead the GST guide