What goes into GSTR-1 and GSTR-3B, their due dates, the QRMP scheme for small businesses and how to avoid late fees.
Most regular GST taxpayers file two returns: GSTR-1 (what you sold) and GSTR-3B (summary and tax payment).
GSTR-1 — outward supplies
Invoice-wise details of your sales. Your B2B customers' input tax credit depends on it, so late or wrong GSTR-1 directly hurts your customer relationships.
- Monthly filers: 11th of the next month
- QRMP (quarterly) filers: 13th of the month after the quarter
GSTR-3B — summary return and payment
A summary of sales, input tax credit claimed and the net GST payable. Tax is paid along with this return.
- Monthly filers: 20th of the next month
- QRMP filers: 22nd or 24th of the month after the quarter, depending on your state
The QRMP scheme
Businesses with turnover up to ₹5 crore can file returns quarterly while paying tax monthly through PMT-06. It cuts compliance work considerably.
Late fees and interest
Late filing attracts a per-day late fee (capped) plus 18% annual interest on tax paid late. Unfiled returns also block your e-way bills and your customers' ITC.
Our GST desk files both returns on time every month, reconciles your purchases with GSTR-2B and alerts you before every due date.
Want an expert to handle this for you?
Our CAs can do it for you — accurately, on time, with a fixed fee. First consultation is free.