GST Returns: Types, Due Dates & Complete Filing Guide

All GST Return Types - Complete Table

GSTR-2 and GSTR-3 were part of the original return design but were not operationalised in the intended matching format. In actual compliance, taxpayers work with GSTR-2A and GSTR-2B as system-generated inward supply statements instead. ITC-04 is also a statement rather than a standard periodic return, such as GSTR-1 or GSTR-3B.

QRMP Scheme - Eligibility, Opt-In and How It Works

The QRMP scheme allows eligible regular taxpayers to reduce the frequency of return filing from monthly to quarterly for GSTR-1 and GSTR-3B, while still continuing monthly tax payments.

Who Is Eligible for QRMP?

A taxpayer can generally use QRMP if:

• aggregate annual turnover in the preceding financial year is up to ₹5 crore,
• the taxpayer is registered as a regular taxpayer,
• the taxpayer is otherwise eligible under the portal rules and has complied with the required filing conditions.

Composition dealers, non-resident taxable persons, and certain special categories do not use QRMP in the same way as regular taxpayers.

How to Opt Into QRMP

Eligible taxpayers can opt in through the GST portal using the quarterly return option available in the returns section. The option window runs within the portal cycle specified for the relevant quarter. Once selected, the change takes effect at the beginning of the relevant quarter.

How Monthly Tax Payment Works Under QRMP

Even though GSTR-1 and GSTR-3B are filed quarterly under QRMP, tax is still paid monthly through Form PMT-06 for the first two months of the quarter.

The Fixed Sum Method broadly uses a pre-filled challan based on the previous net cash tax payment. The Self-Assessment Method requires the taxpayer to compute actual liability for the month. This is more useful where turnover, liability, or ITC varies significantly month to month.

QRMP vs Monthly Filing - Comparison

QRMP reduces filing frequency, but it does not eliminate the need for monthly tax discipline. That is the part many businesses miss. Quarterly filing does not mean quarterly tax payment.

IFF - Invoice Furnishing Facility for QRMP Taxpayers

IFF, or Invoice Furnishing Facility, allows QRMP taxpayers to upload selected B2B invoice details for the first and second months of the quarter without waiting for the quarterly GSTR-1.

This exists because, under pure quarterly filing, a customer may otherwise have to wait until quarter-end to see the supplier's invoice reflected in the system. IFF helps avoid that delay for B2B transactions and supports more timely ITC visibility for recipients.

IFF Key Rules

IFF vs GSTR-1 Timeline Example

Invoices furnished through IFF are carried into the quarterly reporting cycle and should not be duplicated as fresh entries.

GST Return Due Dates - FY 2025-26 Calendar

GSTR-1 Due Dates

Monthly filers

Monthly GSTR-1 is generally due on the 11th of the following month.

Quarterly GSTR-1 filers under QRMP

Quarterly GSTR-1 is generally due on the 13th of the month following the quarter.

These timelines are part of the regular GSTR-1 filing pattern, though the government can extend due dates through notifications in specific situations.

GSTR-3B Due Dates

Monthly GSTR-3B filers

For regular monthly filers, GSTR-3B is generally due on the 20th of the following month across India.

Quarterly GSTR-3B under QRMP

For QRMP taxpayers, the quarterly GSTR-3B due date is split by State or Union Territory.

Category I States and UTs - 22nd after quarter
Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands, and Lakshadweep.

Category II States and UTs - 24th after quarter
Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, and Delhi.

The 22nd and 24th split applies to QRMP quarterly GSTR-3B, not to regular monthly GSTR-3B.

Annual and Other Return Due Dates

ITC-04 Due Dates

ITC-04 is not uniform for everyone.

• Taxpayers with annual aggregate turnover above ₹5 crore in the preceding financial year file ITC-04 half-yearly.
• Taxpayers with annual aggregate turnover up to ₹5 crore file ITC-04 annually.

For businesses above ₹5 crore, the common half-yearly due dates are:

• 25 October for April to September
• 25 April for October to March

GSTR-2A vs GSTR-2B - Key Difference Explained

GSTR-2A and GSTR-2B are both inward supply statements, but they serve different purposes.

GSTR-2B is the stronger operational document for ITC decisions because it is fixed for the tax period. GSTR-2A remains useful, especially for follow-up with vendors and live reconciliation, but it is less reliable for month-end filing decisions.

Practical Example

If a supplier files the October 2025 invoice details before the cut-off relevant for the October 2025 GSTR-2B cycle, the invoice can appear in the October 2B. If the supplier files after that cut-off, it may flow to the next period's 2B instead. This is why vendor follow-up timing matters, especially near month-end and return due dates.

Who files what for FY 2025-26?

The simplest way to understand this is::

• taxpayers above the GSTR-9 exemption threshold for the relevant year generally file GSTR-9,
• taxpayers above ₹5 crore aggregate turnover generally file both GSTR-9 and GSTR-9C,
• smaller taxpayers should still check the year-specific exemption notifications because GSTR-9 applicability has often been relaxed for taxpayers up to ₹2 crore in prior years.

The key takeaway is that the threshold for GSTR-9C has remained relatively stable, while the applicability of GSTR-9 for smaller taxpayers may still depend on annual exemption notifications.

ITC Reconciliation Using GSTR-2B

Monthly ITC reconciliation is one of the most practical GST controls a business can maintain.

Step 1 - Download GSTR-2B

Download the GSTR-2B statement for the relevant tax period from the GST portal.

Step 2 - Export the Purchase Register

Export the purchase register for the same tax period from the accounting system.

Step 3 - Match Key Fields

Match invoice by invoice using:

• supplier GSTIN,
• invoice number,
• invoice date,
• taxable value,
• GST amount.

Step 4 - Classify Differences

Step 5 - Claim Eligible ITC Carefully

Claiming ITC should be based on legal eligibility and reconciliation, not on a single data source. GSTR-2B is a strong period-wise working tool, but businesses should still verify the validity of documents, receipt of goods or services, blocked credit rules, and vendor compliance.

Step 6 - Track Unmatched Items

Where the supplier later files or corrects the document and it appears in a future GSTR-2B, the recipient can review claim eligibility in that later period, subject to the applicable annual time limit.

A disciplined 2B reconciliation process reduces notice risk, improves vendor discipline, and protects ITC during scrutiny.

This is usually where manual review becomes slow, especially when vendor follow-up and mismatch tracking start piling up. GSTR reconciliation software helps teams identify exceptions faster and act on them before filing pressure builds.

Late Fee and Penalty Structure

Late Fee for Delayed Filing

A late fee under Section 47 is prescribed for delayed filing of returns. The statute provides the framework, while notifications and relief measures may cap or reduce the effective amount for certain forms, taxpayer classes, or nil returns.

The broad framework commonly used in practice is:

But the maximum cap can vary depending on the return type, turnover bracket, and notification-based relief for the period. That is why businesses should verify the actual cap applicable to the form and year, rather than relying on a single universal table.

Interest on Unpaid Tax

The principle that interest on delayed tax payment applies only on the net cash tax liability rather than the gross tax position is an important relief point for taxpayers with sufficient ITC.

Example

If ₹50,000 of net cash tax is paid 30 days late at 18% interest, the interest works roughly as:

₹50,000 × 18% × 30/365 = about ₹739

This is why return delay and tax delay are not the same issue. A taxpayer may face:

• late fee for late filing,
• interest for delayed tax payment,
• and sometimes both together.