GST returns explained: GSTR-1, 3B, 2B and 9

What each return is for, who files it and roughly when.

Last checked 20 September 2026

A regular GST-registered business deals with three returns and one statement: GSTR-1 reports your sales, GSTR-3B summarises everything and is where you pay, GSTR-2B is auto-generated and tells you what credit you are entitled to, and GSTR-9 is the annual return.

The ones that matter

Return	What it is	Who files it	Usual timing
GSTR-1	Every outward supply — your sales, invoice by invoice	You	Monthly, by the 11th of the following month
GSTR-3B	Summary of sales and credit, and the return where tax is actually paid	You	Monthly, by the 20th of the following month
GSTR-2B	A static statement of the credit available to you, built from what your suppliers reported	Generated for you	Available monthly, before you file 3B
GSTR-9	Annual return consolidating the year	You, if above the turnover limit	By 31 December following the financial year

Careful

Due dates are staggered by state and scheme, and are extended by notification more often than anyone would like. Treat these as the shape of the cycle, not as your calendar — your accountant’s dates are the ones to work to.

The order they happen in

1
You file GSTR-1 with your outward supplies for the month.
Everything you sold, with the buyer’s GSTIN, taxable value and tax. This is what lands in your buyers’ statements.
2
Your suppliers file theirs, which is what puts your purchases into the system.
3
GSTR-2B is generated for you — a static list of the credit available for the period.
4
You reconcile 2B against your own purchase register and sort out the differences.
This is the step that protects your money. See GSTR-2B reconciliation.
5
You file GSTR-3B and pay the net tax.

Notice where the dependency sits. Step 2 is not something you control, and it decides what you can claim in step 5.

QRMP: the quarterly option

Smaller taxpayers can opt for the Quarterly Return, Monthly Payment scheme: returns quarterly, tax paid monthly. It reduces filing work without reducing payment obligations. Whether it suits you depends on your customers — a buyer wanting credit promptly may not love waiting for a quarterly return, though the invoice furnishing facility exists to help with that.

Composition dealers

A different, much lighter cycle: a quarterly statement in CMP-08 and an annual return in GSTR-4. See the composition scheme.

What the department sees

Your GSTR-1 is matched against your GSTR-3B, and both against your buyers’ claims. Mismatches generate notices. The commonest are:

Sales reported in GSTR-1 but not carried into GSTR-3B.
Credit claimed in GSTR-3B that is not reflected in GSTR-2B.
An annual return that does not agree with the monthly ones.

What your software should give your accountant

Not a filing button — clean, complete data in a form they can work with. Concretely: an invoice register with every required field, a purchase register with supplier GSTINs and the tax split, and a payment record. In TracEasy those are the reports.

What if I have no sales in a month?

You still file a nil return. Not filing carries late fees and blocks subsequent filings.

Can I revise a return?

GST has no revision in the income-tax sense. Corrections are made in a later period’s return, within the time limits, which is why getting it right the first time matters more here.

What is GSTR-9C?

A reconciliation statement between your annual return and your audited accounts, required above a higher turnover threshold.

Sources

How TracEasy handles this

Every report, and what it is for

Ten Excel exports covering sales, collections, purchases and stock.