Everything an Indian seller needs to file GST returns — eligibility checker, step-by-step guides for GSTR-1 and
GSTR-3B, due date calendar, and penalty reference. Updated for FY 2025–26.
Eligibility Checker
Which returns do you need to file?
Answer 2 questions — we'll tell you exactly which GST returns apply to your business.
Q1 · What is your approximate annual GST turnover?
Q2 · What best describes your registration type?
Return Types
GST Returns at a glance
Four return types cover most Indian sellers. Click any card to jump to its step-by-step
guide.
GSTR-1 reports every sale you made in the period. Your buyers' Input Tax Credit (ITC) is
based entirely on what you report here — so accuracy is critical. File even if you had zero sales; it becomes
a nil return.
📋 Keep ready before filing
🪜 Filing steps
1
Log in to the GST portal
Go to gst.gov.in → Services → Returns → Returns Dashboard. Select the
financial year and the return period (month or quarter).
2
Choose GSTR-1 → Prepare Online (or upload)
Prepare directly on the portal, or upload a JSON/Excel file exported from
accounting software — Tally, Zoho Books, ClearTax, or any GST-compatible tool.
3
Enter B2B invoices (Table 4A)
For each invoice issued to a GST-registered buyer: enter invoice number, date,
buyer GSTIN, taxable value, and tax amount. This is how your buyer gets their ITC credited.
⚡ E-commerce platforms like Tradesala, Amazon, Flipkart, Meesho and other platforms
may auto-populate invoices via IFF (Invoice Furnishing Facility) under QRMP. Check your platform's GST
settings.
4
Enter B2C summary (Table 7)
For sales to unregistered buyers: enter total taxable value and tax, state-wise.
Individual invoice details are not required for B2C supplies below ₹2.5 lakh per invoice.
5
Enter HSN summary (Table 12)
Summarise goods sold by HSN code — total quantity, taxable value, and tax.
Mandatory if annual turnover exceeds ₹1.5 crore; optional below that threshold.
6
Preview, submit, and file
Preview the return to catch any errors. Click Submit, then File GSTR-1 using DSC
(Digital Signature Certificate) or EVC (OTP on registered mobile). Save the ARN (Acknowledgement
Reference Number).
⚠️ GSTR-1 cannot be revised after filing. Corrections can only be made in the
following period's return.
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GSTR-3B is your monthly summary return — you declare total sales, claim Input Tax Credit
on purchases, and pay net GST due. You cannot file without making the payment. Non-filing attracts both late
fees and daily interest on unpaid tax.
📋 Keep ready before filing
🪜 Filing steps
1
Log in and open GSTR-3B
Go to gst.gov.in → Services → Returns → Returns Dashboard → GSTR-3B → Prepare
Online. The portal auto-populates some fields from GSTR-1 and GSTR-2B.
2
Declare outward supplies (Table 3.1)
Enter total taxable value and tax for: taxable outward supplies, zero-rated,
nil-rated, and exempt supplies. Split by CGST/SGST for intra-state and IGST for inter-state.
3
Claim Input Tax Credit (Table 4)
Enter ITC from your GSTR-2B statement. You may only claim ITC on invoices your
supplier has already reported. Overclaiming ITC can attract notices and penalties.
⚡ ITC is blocked on personal-use items, motor vehicles (general use), food &
beverages, membership clubs, and health services. Verify eligibility with a CA for complex cases.
4
Net tax payable is auto-computed
The portal calculates: Tax Liability − ITC = Net GST payable, split into CGST,
SGST, and IGST. You cannot cross-offset CGST against SGST or vice versa — only IGST can offset both.
5
Pay tax via Electronic Cash Ledger
Pay using Net Banking, UPI, NEFT, or RTGS. Tax must be paid before submitting the
return. Your payment shows up in the Electronic Cash Ledger once processed.
⚠️ 18% p.a. interest on unpaid tax runs daily from the due date — even before any
late fee is counted. On ₹10,000 tax due, that is approximately ₹4.93 per day in interest.
6
Submit and file with DSC / EVC
Preview for errors, click Submit, then File GSTR-3B. Sign with DSC or EVC (OTP on
registered mobile). Save the ARN for your records. Filing is complete once you receive the ARN.
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GSTR-9 consolidates all your monthly or quarterly returns for the financial year. For FY
2024–25, it is due by 31 December 2025. It is mandatory if your annual turnover exceeds ₹2 crore; optional
(but recommended) below that.
📋 What to prepare
💡 FY 2025–26 note: GSTR-9 for FY 2025–26 will be due 31
December 2026. CBIC sometimes grants extensions — check cbic.gov.in for the latest notification.
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QRMP Scheme
Should you switch to QRMP?
Quarterly Return Monthly Payment — a lighter filing option for sellers with annual turnover
up to ₹5 crore.
Regular Filing Monthly
GSTR-1 every month by the 11th
GSTR-3B every month by the 20th
24 returns per year
Buyers get ITC the same month
Mandatory for turnover above ₹5 Cr
QRMP Scheme Quarterly
GSTR-1 quarterly by the 13th (or use IFF monthly)
GSTR-3B quarterly by 22nd/24th (state-wise)
GST paid monthly by 25th via PMT-06 challan
8 returns per year
Only for turnover up to ₹5 crore
💡 Choosing QRMP: If you're a B2C seller (selling to consumers on Tradesala, Amazon, Flipkart,
Meesho, or similar platforms) with relatively stable sales, QRMP cuts your paperwork significantly. If you have
B2B buyers who depend on timely ITC, stay on monthly filing so their credit isn't delayed a full quarter. Opt in
or out under Services → Returns → Opt-in for Quarterly Return on the GST portal.
Filing Calendar
Due dates — FY 2025–26
Filing deadlines for every month of the financial year. March 2026 is the current month —
those returns are due in April.
Late fees start from the day after the due date and run until you file. Interest on unpaid
tax runs separately.
Return
Late Fee / Day
Maximum Cap
Interest on Tax
GSTR-3B (with tax due)
₹50 / day ₹25 CGST
+ ₹25 SGST
₹10,000
18% p.a. on unpaid tax from due date
GSTR-3B (nil return)
₹20 / day ₹10 CGST
+ ₹10 SGST
₹500
Not applicable
GSTR-1 (regular)
₹50 / day ₹25 CGST
+ ₹25 SGST
₹10,000
Not applicable
GSTR-1 (nil return)
₹20 / day
₹500
Not applicable
GSTR-9 (annual)
₹200 / day ₹100
CGST + ₹100 SGST
0.25% of state turnover
Not applicable
⚠️ Interest is separate from late fee. 18% per annum on unpaid tax is charged daily from the
day after the due date. On ₹10,000 outstanding tax, this is roughly ₹4.93 per day — on top of
late fees. Always pay tax on time even if you file the return late.
Frequently Asked Questions
Common questions about GST filing for Indian sellers.
GSTR-1 is the invoice-level record of all your sales, filed by the 11th.
GSTR-3B is the summary where you pay tax, filed by the 20th. Think of GSTR-1 as the
detailed ledger and GSTR-3B as the payment. Both must be filed every period — one without the other is
non-compliant.
Yes — mandatory, no threshold exemption. Sellers making inter-state supplies through
e-commerce platforms — Tradesala, Amazon, Flipkart, Meesho, Myntra, Nykaa, or any other operator — must
register under GST regardless of their annual turnover. The ₹20 lakh / ₹40 lakh threshold exemption does
not apply to e-commerce inter-state sellers. Intra-state-only sellers may qualify for the
threshold, but most e-commerce sellers ship across states.
Under Section 52 of the CGST Act, e-commerce operators (Tradesala, Amazon, Flipkart, Meesho, etc.) are
required to collect 1% TCS (0.5% CGST + 0.5% SGST for intra-state, or 1% IGST for
inter-state) on the net value of taxable supplies made through their platform. This TCS is deducted from
your payout. It shows up in your GSTR-2B each month and can be claimed as a credit against
your GST liability in GSTR-3B, reducing your cash payment.
Yes. Every GST-registered taxpayer must file nil returns even for periods with no
transactions. Skipping even a nil return attracts a late fee of ₹20 per day (₹10 CGST + ₹10 SGST), up to
₹500 per return.
No. The Composition Scheme is explicitly not available for e-commerce sellers who supply
through an operator (Tradesala, Amazon, Flipkart, Meesho, etc.) under Section 10(2)(d) of the CGST Act.
E-commerce sellers must register as regular taxpayers and file GSTR-1 and GSTR-3B.
ITC is the GST you paid on business purchases, which can be offset against GST collected on sales. For
example: ₹1,800 GST paid on packaging materials can reduce a ₹3,600 GST liability to ₹1,800. ITC is claimed
in GSTR-3B Table 4 based on your GSTR-2B auto-statement — which shows ITC
available from your suppliers' filed returns. You cannot claim ITC your supplier has not reported.
Yes. Most small sellers file independently using gst.gov.in or tools like ClearTax, Zoho Books, or the NIC offline utility.
This guide covers the standard flow. If your situation involves exports, input service distribution, reverse
charge, or you've received a GST notice, a Chartered Accountant (CA) or GST practitioner is
strongly recommended.
GSTR-9 is mandatory if your annual aggregate turnover exceeds ₹2 crore.
If your turnover is between ₹40 lakh and ₹2 crore, GSTR-9 is optional (exemption
notification issued annually by CBIC — verify each year). Below ₹40 lakh, it is generally not required. For
FY 2024–25, the due date was 31 December 2025 (subject to any CBIC extension).
⚠️ Disclaimer: This guide reflects GST rules and due dates as of March 2026 (GST 2.0, effective
22 September 2025). GST law, rates, and deadlines are subject to change by CBIC notification. This is a reference
guide — not professional tax advice. Verify current rules at gst.gov.in and cbic.gov.in. Consult a licensed Chartered Accountant or GST
practitioner for your specific situation.