GST Returns in India: How to File GSTR-1, GSTR-3B and GSTR-9 (2026)
A plain step-by-step guide to filing GSTR-1, GSTR-3B and GSTR-9 on the GST portal, with due dates, late fees, and what to do when a return leads to a notice.
How-To Guide · GST Returns
Every registered business has to file GST returns on time, and a missed date, a mismatch, or a wrong input tax credit claim can quickly turn into a late fee, interest, or a notice. This guide shows how to file GSTR-1, GSTR-3B and GSTR-9 on the GST portal, step by step, with the due dates, the late fees, and the point where a return problem becomes a litigation problem.
- GSTR-1: your sales, due on the 11th of the next month for monthly filers.
- GSTR-3B: summary and tax payment, due on the 20th of the next month for monthly filers.
- GSTR-9: the annual return, due 31 December after the financial year.
- Late filing: a per-day late fee (with a cap) plus 18% yearly interest on unpaid tax.
- If a notice follows: appeals run from the first appellate authority to GSTAT and the High Court, and the dates are strict.
01Which GST returns you file, and when
A regular GST taxpayer mainly files three returns: GSTR-1 for outward supplies, GSTR-3B for the monthly summary and tax payment, and GSTR-9 as the annual return. Each has its own purpose and its own due date.
- GSTR-1 lists your sales (outward supplies). Your buyers use it to claim input tax credit.
- GSTR-3B is a summary return. You declare tax, claim input tax credit, and pay the tax here.
- GSTR-9 is the yearly return that sums up the whole financial year.
| Return | What it reports | Frequency | Usual due date |
|---|---|---|---|
| GSTR-1 | Outward supplies (sales) | Monthly, or quarterly under QRMP | 11th of next month; 13th of month after quarter under QRMP |
| GSTR-3B | Summary of sales, input tax credit, and tax payment | Monthly, or quarterly under QRMP | 20th of next month for monthly filers; 22nd or 24th after the quarter for QRMP filers, depending on state |
| GSTR-9 | Annual return for the financial year | Yearly | 31 December after the financial year |
Check the notified date
The dates above are the standard dates. The government can extend a date for all taxpayers or for a state by notification, so always check the due date shown on the portal for your period.
02Before you start: what to keep ready
Most filing errors come from poor preparation, not from the portal. Keep these ready before you log in.
- Your GSTIN login details and a working registered mobile number and email. If you are not yet registered, start with our guide to the GST registration process.
- A Digital Signature Certificate (DSC) or an EVC (OTP) option, depending on your entity type.
- Your sales invoices, credit notes and debit notes for the period.
- Your purchase records, matched against your auto-drafted GSTR-2B statement, so you claim only the input tax credit you are allowed.
- Funds ready for the cash payment of tax, and your electronic credit ledger balance.
Input tax credit (ITC) is the link between all three returns. Your suppliers report their sales in their GSTR-1, that flows to your GSTR-2B, and you claim the matching credit in your GSTR-3B. If any link breaks, the mismatch can later become a notice.
03How to file GSTR-1 (outward supplies)
GSTR-1 is a statement of your sales for the period, and you file it before GSTR-3B. Follow these steps.
- Log in at gst.gov.in and go to Services, then Returns, then Returns Dashboard.
- Select the financial year and the return period, then click Search.
- Open GSTR-1 and click Prepare Online, or upload a JSON file from your accounting software.
- Fill in the tiles: B2B invoices, B2C sales, exports, credit and debit notes, and amendments to earlier periods.
- Preview the summary and check the totals against your books.
- Click Submit, then File with DSC or EVC.
- Download the acknowledgement for your records.
Once filed, GSTR-1 cannot be edited. Corrections go into the amendment tables of a later period, so check carefully before you file.
04How to file GSTR-3B (summary and tax payment)
GSTR-3B is the return where tax is actually paid. Filing it without paying the full tax due does not complete your obligation. Follow these steps.
- Go to Returns Dashboard, select the period, and open GSTR-3B.
- Review the auto-filled values drawn from your GSTR-1 and GSTR-2B.
- Fill in the outward supplies table and the inter-state supplies table.
- Enter eligible input tax credit and any reversals. Match this with GSTR-2B.
- Enter exempt, nil-rated and non-GST supplies, and any interest or late fee payable.
- Save the draft and check the tax liability shown.
- Click Payment of Tax. Use the credit ledger first, then create a challan for the cash balance.
- Once the payment reflects, file with DSC or EVC and download the acknowledgement.
Tip on cash payment
Create the challan a day before the due date. A bank payment that is delayed can push you past the date, and the late fee starts from the day after.
If you have no sales and no tax to report, you can file a nil GSTR-3B. A nil return still has to be filed, and a late nil return also attracts a (smaller) late fee.
05How to file GSTR-9 (annual return)
GSTR-9 is the yearly summary of everything you reported in GSTR-1 and GSTR-3B during the financial year. File it after year-end reconciliation.
- Complete your reconciliation of books, GSTR-1, GSTR-3B and GSTR-2B for the full financial year.
- Go to Returns Dashboard, select the financial year, and open GSTR-9.
- Download the auto-drafted details if available, then fill in the tables for outward supplies, input tax credit, tax paid, and demands and refunds.
- Pay any additional liability through the cash ledger if your reconciliation shows tax short-paid.
- Preview the draft, click Compute Liability, and then File with DSC or EVC.
Smaller taxpayers may be exempt or may have the option to skip GSTR-9 depending on turnover. GSTR-9C (the reconciliation statement) applies above a higher turnover limit. Check the thresholds in force for the year you are filing.
06Late fees and interest
A late return costs you twice: a late fee for the delay, and interest on any unpaid tax. Both start the day after the due date.
| Return | Late fee (approx) | Cap |
|---|---|---|
| GSTR-1 / GSTR-3B (with tax or turnover) | Rs 50 per day (Rs 25 CGST + Rs 25 SGST) | Rs 2,000 up to Rs 1.5 crore turnover; Rs 5,000 for Rs 1.5 to 5 crore; Rs 10,000 above Rs 5 crore |
| GSTR-1 / GSTR-3B (nil return) | Rs 20 per day (Rs 10 + Rs 10) | Rs 500 |
| GSTR-9 | Rs 200 per day (Rs 100 CGST + Rs 100 SGST) in the basic rule, with lower rates for smaller turnover bands | A small percentage of turnover in the state, depending on band |
Interest on unpaid tax is charged at 18% per year under Section 50 of the CGST Act, and it is separate from the late fee. Also note that the portal now stops filing of a return once three years have passed from its original due date, so very old returns cannot simply be filed later.
07Common mistakes that cause trouble later
- Claiming more ITC than GSTR-2B shows. This is the most common trigger for a notice.
- Different numbers in GSTR-1 and GSTR-3B. The department compares them automatically.
- Filing GSTR-3B without paying the full tax. The unpaid balance becomes a recovery matter with interest.
- Ignoring nil returns. They still need to be filed, or late fees and non-filing notices follow.
- Skipping annual reconciliation. Gaps found at GSTR-9 stage are easier to fix than gaps found in an audit.
Employers have other statutory compliance as well, such as wage law. That is a different topic, covered in our guide to the Minimum Wages Act.
08When a GST return becomes a notice, demand or appeal
Filing the return is not always the end. A mismatch or short payment can lead to a show cause notice, an order, and a demand, and that starts a litigation timeline with fixed limits.
The usual path is as follows. First comes a notice, and you reply within the time given. Then an adjudicating officer passes an order. You can appeal to the first appellate authority, and from there to the GST Appellate Tribunal (GSTAT). Writ matters and certain questions of law go to the High Court.
GSTAT has been brought into operation in phases, with the Principal Bench in New Delhi and state benches opening through 2026. An e-filing portal for appeals is live. Time limits for appeals are strict, with a special extended window for older backlog orders that has already been notified.
Missing a reply date or an appeal date can cost far more than a late fee. For how tax tribunals are covered, see tax tribunal coverage for ITAT, GSTAT and CESTAT.
Filing on time keeps you out of trouble. Tracking a notice on time keeps you out of a bigger one.
09Where Claw fits
Claw is an all-in-one legaltech platform for Indian advocates, law firms, and corporate legal teams, combining AI-based case search, an AI legal assistant (Legal GPT), case management, and compliance automation across all Indian courts and tribunals. It is positioned as India’s first all-in-one legaltech platform of this kind.
Claw does not file your GST returns. Filing happens on the GST portal or through your accounting or GST software. Claw is useful after a return leads to a dispute. Its case management side can track GST matters, hearing dates and orders across courts and tribunals, and send reminders by WhatsApp and email, so that a reply or appeal date is not missed. For legal teams that handle GST notices at scale, see GST litigation and notice tracking and our guide to tax litigation management software.
Claw has a free plan for individual advocates. Paid plans for firms and enterprises are available, and you can see them at clawlaw.in.
10Sources and further reading
- GST Portal (official returns, due dates and notices): gst.gov.in
- GSTAT e-filing portal: efiling.gstat.gov.in
- Claw: clawlaw.in
Last verified October 2026. Due dates, late fees and tribunal status change by notification. Confirm on the official portal before you file. This guide is general information, not tax advice.
11Frequently asked questions
How do I file GSTR-3B on the GST portal?
Log in at gst.gov.in, open Returns Dashboard, select the period, and open GSTR-3B. Check the auto-filled values, enter your input tax credit, pay the tax through the credit ledger and a cash challan, then file with DSC or EVC. Download the acknowledgement afterwards.
What is the due date for GSTR-3B?
For monthly filers, GSTR-3B is generally due on the 20th of the next month. Quarterly (QRMP) filers have a later date, usually the 22nd or 24th after the quarter, depending on the state. Always check the date on the portal, as extensions are sometimes notified.
What is the difference between GSTR-1 and GSTR-3B?
GSTR-1 lists your outward supplies invoice by invoice, and your buyers use it to claim credit. GSTR-3B is a summary return where you claim your own input tax credit and pay the tax. You file GSTR-1 first, then GSTR-3B.
Who has to file GSTR-9?
Regular taxpayers file GSTR-9 as the annual return, due by 31 December after the financial year. Smaller taxpayers may be exempt or have the option to skip it depending on turnover. Check the limit in force for the year.
What is the late fee for GST returns?
For GSTR-1 and GSTR-3B the late fee is generally Rs 50 per day (Rs 20 per day for nil returns), subject to a cap based on turnover. Interest at 18% a year applies to unpaid tax as well. Confirm current amounts on the GST portal.
Where do GST notices and appeals go after a return dispute?
A notice leads to an order by the adjudicating officer. You can appeal to the first appellate authority, then to the GST Appellate Tribunal (GSTAT), and certain matters go to the High Court. Claw can track these matters and their hearing dates, but it does not file your returns.