This guide explains the law on GST returns under Chapter IX of the CGST Act, 2017 (Sections 37 to 48) and Chapter VIII of the CGST Rules, 2017 (Rules 59 to 84): which return each taxpayer files, due dates, corrections, time bars, late fee and interest.
Law stated as on November 2026, including amendments made by Notification No. 05/2026-Central Tax and the Finance Act, 2026 provisions in force from 1 November 2026. Section numbers refer to the CGST Act, 2017 and rule numbers to the CGST Rules, 2017; the SGST/UTGST Acts contain identical provisions.
🗣️ Saral bhasha mein samjhein
- Regular taxpayer har mahine GSTR-1 (11 tareekh) aur GSTR-3B (20 tareekh) bharta hai. ₹5 crore tak turnover wale QRMP mein quarterly bhar sakte hain.
- Koi sale nahi hui tab bhi NIL return bharna zaroori hai.
- Galti sudhaarne ki aakhri date: saal ke baad 30 November.
- Due date se 3 saal baad return file nahi ho sakta, portal band kar deta hai.
- Late fee ₹50 per din (NIL par ₹20) lagti hai, aur late tax par 18% interest.
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1. Which Return, When
| Return | Who files | Section / Rule | Due date |
|---|---|---|---|
| GSTR-1 | Regular taxpayers: outward supplies | 37 / 59 | 11th of next month; quarterly filers 13th after the quarter (IFF optional for first two months by the 13th) |
| GSTR-3B | Regular taxpayers: summary return and tax payment | 39(1) / 61 | 20th of next month; quarterly filers 22nd or 24th after the quarter depending on State |
| PMT-06 | QRMP filers: monthly tax payment | 39(7) / 61 | 25th of next month (first two months) |
| CMP-08 / GSTR-4 | Composition taxpayers | 39(2) / 62 | 18th after the quarter / 30 April after the year |
| GSTR-5 / 5A | Non-resident taxable persons / OIDAR suppliers | 39(5) / 63, 64 | 13th / 20th of next month |
| GSTR-6 | Input Service Distributors | 39(4) / 65 | 13th of next month |
| GSTR-7 / GSTR-8 | TDS deductors / e-commerce operators (TCS) | 39(3), 52 / 66, 67 | 10th of next month |
| GSTR-9 / 9C | Annual return / reconciliation statement (turnover above ₹5 crore) | 44 / 80 | 31 December after the year |
| GSTR-10 | Persons whose registration is cancelled | 45 / 81 | Within three months of cancellation or the order, whichever is later |
Annual return is optional for taxpayers with aggregate turnover up to ₹2 crore, as notified from year to year. Current month's dates are on our GST due dates page.
2. Outward Supplies: Section 37 and GSTR-1
GSTR-1 contains invoices, debit and credit notes and amendments. Its data flows to the recipient's GSTR-2B, which decides the recipient's ITC. GSTR-1A allows amendment of the current period's GSTR-1 before filing GSTR-3B. Under Section 37(4), GSTR-1 cannot be filed if a previous period's GSTR-1 is pending.
3. Returns and Tax Payment: Section 39 and GSTR-3B
- GSTR-3B is the return in which tax is self-assessed, ITC is claimed and liability is paid by debiting the cash or credit ledger (Section 49).
- Section 39(7): tax must be paid by the due date of the return. QRMP filers pay monthly through PMT-06, either 35% of the previous quarter's cash tax or self-assessed tax.
- Section 39(8): a return is mandatory for every tax period, even with no supplies (NIL return; NIL GSTR-3B can be filed by SMS under Rule 67A).
- Section 39(10): GSTR-3B cannot be filed if a previous period's return or the same period's GSTR-1 has not been filed.
4. Correcting Errors
An error in GSTR-1 or GSTR-3B is corrected in a later return, with interest on any short payment, but not after 30 November following the end of the financial year or the filing of the annual return, whichever is earlier (Sections 37(3) and 39(9)). Errors found by the department in scrutiny, audit or inspection cannot be rectified this way. Through the Invoice Management System (IMS), recipients can accept, reject or keep pending invoices before GSTR-2B is generated.
5. Three-Year Time Bar
Under Sections 37(5), 39(11), 44(2) and 52(15), inserted by the Finance Act, 2023, a return or statement cannot be filed after three years from its due date, unless the Government notifies otherwise. A business with long-pending returns should file them before this bar takes effect, since unfiled periods then become exposed to best-judgment assessment.
6. Consequences of Late or Non-Filing
- Late fee (Section 47): ₹50 per day (₹25 CGST + ₹25 SGST), or ₹20 per day for NIL returns, subject to notified caps linked to turnover. Late fee for GSTR-9 is separately capped.
- Interest (Section 50): 18% per annum on tax paid late, calculated only on the portion paid in cash.
- Notice (Section 46): GSTR-3A requires filing within 15 days; failing that, the officer may make a best-judgment assessment under Section 62 (ASMT-13), which lapses if a valid return is filed within 60 days.
- Cancellation: non-filing for six months (two quarters for QRMP) is a ground for cancellation of registration (Rule 21).
- E-way bill block: e-way bills cannot be generated by a person who has not filed returns for two consecutive periods (Rule 138E).
7. Other Related Provisions
- Section 40: the first return includes supplies made between the date of liability and the date of grant of registration.
- Section 48 and Rule 83: returns can be filed through an enrolled GST practitioner, but responsibility remains with the taxpayer.
- Section 61: the proper officer may scrutinise returns and seek explanation in ASMT-10.
Want returns filed on time with GSTR-2B and IMS reconciliation every month? See our GST return filing service.