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1Clear out junk files and repair common Windows errors2Fix the driver behind crashes, sound loss and screen glitches3Repair Windows errors before they cause bigger problemsThere is no single GST return that every registered person files. Your required forms depend on your registration, taxpayer role, filing scheme, tax period and the latest notifications. Most regular businesses deal with GSTR-1 for outward-supply details and GSTR-3B for the periodic tax return. QRMP taxpayers may also use the optional Invoice Furnishing Facility (IFF). Tax deductors, businesses closing their registration and taxpayers subject to annual-return requirements have separate forms.
Use the GST portal dashboard as the final check for your obligation and due date. The dates below are the official GSTN guidance covered here, not a universal calendar: extensions, applicability and state or Union territory groupings can change.
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Which GST returns do I need to file?
Start with your role and filing scheme rather than with a date. The main forms covered by GSTN guidance are:
| Form or facility | What it does | Who may encounter it | Timing covered by GSTN guidance |
|---|---|---|---|
| GSTR-1 | Reports outward-supply details | Taxpayers required to furnish sales information, including QRMP filers | For QRMP, generally the 13th after the quarter ends |
| GSTR-3B | Periodic return used to report tax liability and payment | Taxpayers required to file a periodic return, including QRMP filers | For QRMP, generally the 22nd or 24th after the quarter, depending on the state or Union territory group |
| IFF | Optional facility for specified outward-supply documents during the first two months of a QRMP quarter | Eligible QRMP taxpayers choosing to furnish details monthly within the quarter | By the 13th of the succeeding month |
| GSTR-7 | Return for tax deducted at source under GST | Persons required to deduct GST TDS | Check the portal for the applicable period and due date |
| GSTR-9 and GSTR-9C | Annual-return and reconciliation context, where applicable | Taxpayers covered by the current annual-return rules | Current applicability and late-fee treatment must be checked for the relevant financial year |
| GSTR-10 | Final return after cancellation of registration | A taxpayer whose GST registration has been cancelled or surrendered, where the final-return obligation applies | Portal workflow and the applicable period determine when it can be filed |
This table is an orientation, not an applicability matrix. GSTN’s own materials distinguish forms by scheme and taxpayer category, and the reviewed guidance does not establish every current threshold or exemption.
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What is the difference between GSTR-1 and GSTR-3B?
GSTR-1: transaction-level outward-supply information
GSTR-1 is the return used to furnish outward-supply details. Those details support the recipient’s records and the wider GST reporting system. Treat it as the sales-information part of the workflow: invoices, credit notes, debit notes and other specified outward-supply data must be classified correctly for the period.
GSTR-1 is not the form in which you complete the entire tax-payment calculation. A taxpayer can have a nil period, but whether a nil filing is permitted and what information is required still depends on the taxpayer’s status and the portal’s current rules.
GSTR-3B: the periodic tax return
GSTR-3B is the periodic return in which the taxpayer reports the relevant tax liability and pays the amount due. It is a summary-style compliance step rather than a replacement for the outward-supply details in GSTR-1. Reconcile sales, purchases, input-tax records and payments before submitting it.
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The portal sequence rule
For tax periods from October 2022 onward, GSTN’s portal-functionality compilation says GSTR-1 must be filed before GSTR-3B for the same tax period. The rule is a filing sequence, not a statement that these are the only returns you may owe. If the GSTR-3B tile is unavailable, first check whether the corresponding GSTR-1 and any other prerequisite filing is pending. GSTN’s 2022 functionality compilation documents this implementation.
Can I file GST returns quarterly?
Eligible taxpayers using the Quarterly Return with Monthly Payment (QRMP) scheme file their core returns quarterly, while paying tax monthly as required by the scheme. QRMP dates must not be applied to monthly filers.
Quarterly GSTR-1
GSTN’s QRMP advisory gives the general quarterly GSTR-1 due date as the 13th of the month following the quarter. For example, a quarter ending in June is generally associated with a 13 July filing date under the advisory’s pattern. The advisory also tells taxpayers to check later notifications, so a notification or portal instruction can alter the date.
Quarterly GSTR-3B
For QRMP, GSTN gives a quarterly GSTR-3B date of either the 22nd or the 24th of the month following the quarter, based on the state or Union territory group. Your group’s date is therefore material; do not select the 22nd or 24th by guesswork. Use the GST portal and the latest notification for the registration’s jurisdiction. The dates and the state or Union territory grouping appear in GSTN’s QRMP advisory.
IFF in the first two months
The Invoice Furnishing Facility is optional. It allows a QRMP taxpayer to furnish specified outward-supply documents in the first and second months of a quarter instead of waiting for the quarterly GSTR-1. GSTN’s FAQ states that the IFF is due by the 13th of the succeeding month. IFF is a convenience for sharing eligible invoice information earlier; it does not replace the quarterly GSTR-1. The quarterly return still covers the quarter’s required outward-supply reporting. See GSTN’s IFF FAQ for the facility’s scope and timing.
How the main GST forms fit together
GSTR-7: GST TDS return
GSTR-7 is the TDS return identified by GSTN. It applies to persons who are required to deduct tax at source under GST, not to every ordinary seller. Keep deduction records, certificates and the underlying payments aligned with the return period shown on the portal.
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GSTN’s GSTR-7 manual contains a specific nil-return late-fee note: for delayed nil GSTR-7, no late fee is computed from the October 2024 return period. That qualification matters. It is not a blanket waiver for every GSTR-7 delay, nor does it remove the need to file. Read the current portal calculation and GSTN’s GSTR-7 manual before relying on the treatment.
GSTR-9 and GSTR-9C: annual-return and reconciliation context
GSTR-9 is the annual-return form and GSTR-9C is used in the related reconciliation context where the current rules require it. The applicable form, threshold, exemptions and late-fee treatment can change by financial year and notification. GSTN’s FAQ dated 15 October 2025 discusses GSTR-9 and GSTR-9C for FY 2024–25, including late-fee handling, but it should not be treated as a permanent applicability rule for every year. Check the FAQ and the annual-return instructions for the financial year you are filing: GSTN’s FY 2024–25 GSTR-9/9C FAQ.
GSTR-10: final return
GSTR-10 is the Final Return associated with cancellation of GST registration. It is separate from the periodic returns you filed while registered. GSTN’s portal manual explains that filing is performed through the GST portal and that the GSTR-10 tile can remain disabled when specified earlier forms are unfiled. In practice, resolve the portal’s listed prerequisites instead of assuming that cancellation alone completes the compliance process. Follow GSTN’s GSTR-10 manual.
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How to determine your forms and dates
- Confirm the registration status. Sign in to the GST portal and note whether the registration is active, cancelled, suspended or otherwise restricted. A cancelled registration can lead to a final-return task rather than simply ending all filings.
- Identify your filing frequency. Determine whether the registration is on monthly filing or QRMP. Never use the QRMP 13th, 22nd or 24th dates for a monthly filer without a current notification that expressly applies.
- Check your taxpayer role. Ask whether you deduct GST TDS. If so, review GSTR-7 obligations in addition to ordinary business returns. If you are reviewing year-end compliance, check whether the current financial-year rules require GSTR-9, GSTR-9C or an exemption.
- Open the return dashboard for the exact tax period. The portal’s tiles and notices are the practical control for forms enabled for your registration. Record the period, due date and any blocking message.
- Reconcile source records. Match sales invoices, amendments, credit and debit notes, tax rates, reverse-charge items, input-tax records and payments before preparing a return. Correct classification is easier before submission than through later amendments or paid adjustments.
- File in the portal’s required order. For the same period from October 2022 onward, file GSTR-1 before GSTR-3B. If the portal disables a tile, read the stated dependency and complete the missing form rather than repeatedly attempting the blocked return.
- Save the acknowledgement. Keep the ARN, filed form, payment challan and supporting workings with the tax-period records. These documents help explain a later notice or reconciliation difference.
Common mistakes and how to avoid them
- Treating one calendar as universal: GST due dates vary by scheme, jurisdiction, tax period and extensions. The official QRMP dates are guidance points, not a complete calendar.
- Confusing IFF with GSTR-1: IFF is optional and limited to specified information in the first two months of a QRMP quarter. It does not eliminate quarterly GSTR-1.
- Filing GSTR-3B first: The portal sequence for the same period requires GSTR-1 first for periods from October 2022 onward.
- Ignoring state or Union territory grouping: QRMP GSTR-3B uses the 22nd or 24th date according to the applicable group. Confirm the registration’s group.
- Assuming annual forms apply identically every year: GSTR-9 and GSTR-9C requirements and late-fee provisions are financial-year specific. Use the relevant year’s FAQ and notifications.
- Assuming nil means no filing: A period with no taxable activity can still have a filing obligation. Nil late-fee treatment is form- and period-specific, as GSTN’s October 2024 GSTR-7 note demonstrates.
- Leaving prerequisites unresolved after cancellation: GSTR-10 may not be enabled while specified earlier returns remain unfiled. Follow the portal’s dependency message.
What to check before relying on a due date
Before scheduling payment or declaring a return late, verify four items: the tax period, monthly versus QRMP frequency, the registration’s state or Union territory group where relevant, and any extension or special notification. GSTN’s QRMP advisory expressly directs taxpayers to check updated notifications. The portal dashboard is also where a registration-specific filing block, exemption or revised date is likely to appear.
For a defensible compliance record, capture a dated copy or screenshot of the portal’s due-date display, retain the applicable notification, and preserve the filed ARN. This is especially useful when a general advisory date and a later extension differ.
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