GST guide
GST return filing: GSTR-1, GSTR-3B, 2B matching and due dates
9 min readUpdated
The three returns that matter each month
- GSTR-1 — your outward supplies. Due by the 11th of the following month for monthly filers.
- GSTR-3B — the summary return where tax is actually paid. Due by the 20th.
- GSTR-2B — not something you file. It is a static statement of the credit available to you, generated on the 14th from what your suppliers uploaded.
Annual returns GSTR-9 and GSTR-9C follow after the year closes, for taxpayers above the prescribed turnover.
QRMP, if your turnover is up to ₹5 crore
Quarterly filers upload B2B invoices through the IFF by the 13th of the first two months, pay tax monthly through PMT-06 by the 25th, and file GSTR-1 and 3B once a quarter. It reduces filings, not payments.
Input tax credit is allowed only if it appears in 2B
Claiming credit that is not reflected in GSTR-2B is the single largest source of GST demand notices. Four conditions must hold: you have a tax invoice, you received the goods or services, your supplier declared and paid the tax, and the invoice appears in your 2B. Payment to the supplier within 180 days is a further condition — miss it and the credit reverses with interest.
A monthly routine that keeps you clean
1. Close your sales register by the 5th and freeze the invoice numbering.
2. Download GSTR-2B on the 14th and match it line by line against your purchase register.
3. Split mismatches into three buckets: supplier has not uploaded, amount differs, GSTIN wrong.
4. Send a reminder statement to non-uploading vendors before you file 3B.
5. Claim only 2B-supported credit, pay the balance in cash, and file.
6. Carry unmatched credit forward — do not force it into the current month.
Late fees and interest
Late fees run per day of delay per return, with separate caps for nil returns. Interest at 18% per annum applies on tax paid late, and on credit wrongly availed and utilised. Because GSTR-1 and 3B are sequential, one skipped month blocks the next — catching up gets more expensive the longer it is left.
Frequently asked questions
- Can I revise a filed GST return?
- No. GST returns cannot be revised; corrections are made through amendments in a later period's GSTR-1 or 3B.
- Is a nil return mandatory?
- Yes. Nil GSTR-1 and GSTR-3B must still be filed, and can be filed by SMS in eligible cases.
- What if my supplier never uploads the invoice?
- The credit is not available. Follow up with the supplier; if they upload it later, claim it in that month's 3B subject to the annual time limit.
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