Types of GST Returns in India (2026): Complete List, Due Dates, QRMP Scheme & Filing Calendar

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Reviewed by the GST compliance team at KKS Capital Advisor (Chartered Accountants, Gurgaon)

Once you have completed your GST registration, understanding the types of GST returns and filing the right return on time is the heart of staying compliant. But GST has more than a dozen return forms, each meant for a different type of taxpayer and a different frequency. Missing a due date means late fees plus 18% interest. Confusion between GSTR-1 vs GSTR-3B, or whether you should opt for the QRMP scheme, is one of the most common reasons businesses fall behind.

In this guide, the Chartered Accountants at KKS Capital Advisors explain every one of the types of GST returns, who files each, the GST return due dates 2026, how the QRMP scheme works, and a ready-to-use GST filing calendar so you never miss a deadline.

What this guide covers

• What a GST return is and why it matters
• The complete list of GST return types with due dates
• GSTR-1 vs GSTR-3B – the key difference
• The QRMP scheme explained (and who should opt in)
• GSTR-9 and GSTR-9C annual returns
• GST filing calendar 2026 at a glance
• Late fees and interest for missing deadlines
• How KKS Capital Advisor manages your GST filings
• Frequently asked questions

What is a GST return?

A GST return is a document filed with the tax authorities that reports a registered taxpayer’s outward supplies (sales), inward supplies (purchases), input tax credit (ITC) claimed, and the tax payable and paid. The GST system is self-assessed: you declare, you compute, and you pay. Returns also feed each other – for example, the details you file in GSTR-1 flow into your buyers’ GSTR-2B, which decides the ITC they can claim. Timely, accurate returns therefore protect not only you but also your customers.

Complete list of GST return types and due dates

Here is the full picture of the types of GST returns, who files them and their due dates. Use it to identify which returns apply to you.

How to file a GST return: the basic steps

While each return has its own form, the filing flow on the GST portal follows a common pattern:

1. Log in to the GST portal with your GSTIN and password.
2. Go to Services › Returns › Returns Dashboard and select the financial year and period.
3. Choose the relevant return (e.g., GSTR-1 or GSTR-3B) and prepare it online or upload via JSON/offline tool.
4. Enter or import invoice and summary details, then reconcile input tax credit against GSTR-2B.
5. Preview, offset the liability using cash and credit ledgers, and pay any balance tax.
6. Submit and file using DSC (companies/LLPs) or EVC (Aadhaar OTP), then save the acknowledgement (ARN).

Filing GSTR-1 before GSTR-3B is good practice, because your outward-supply data then reflects correctly in your buyers’ credit statements before you finalise and pay in GSTR-3B.

GSTR-1 vs GSTR-3B: what is the difference?

This is the most common point of confusion for new taxpayers. Both are filed by regular taxpayers, but they do very different jobs, and both are mandatory.

In short: GSTR-1 tells the system what you sold; GSTR-3B is where you summarise, adjust ITC, and actually pay the tax. File GSTR-1 first so your buyers get their credit, then file GSTR-3B and pay.

Which GST returns apply to you? A quick guide by taxpayer type

Not every return applies to every business. Use this quick guide to identify your obligations:

• Regular taxpayer (normal scheme): GSTR-1 and GSTR-3B (monthly or QRMP), plus GSTR-9/9C annually where thresholds are crossed.
• Composition dealer: CMP-08 every quarter and GSTR-4 once a year – no GSTR-1 or GSTR-3B.
• E-commerce operator: GSTR-8 monthly for the TCS you collect from sellers on your platform.
• Business deducting TDS under GST: GSTR-7 monthly.
• Input Service Distributor: GSTR-6 monthly to distribute credit to your branches.
• Non-resident taxable person: GSTR-5 (or GSTR-5A for OIDAR) for the period of operation.

The QRMP scheme explained

The Quarterly Return Monthly Payment (QRMP) scheme is a relief for small taxpayers. If your aggregate annual turnover is up to ₹5 crore, you can file GSTR-1 and GSTR-3B quarterly instead of monthly – reducing your filings from 24 a year to 8 – while still paying tax monthly through a simple challan (PMT-06) for the first two months of each quarter.

How QRMP works

• Months 1 & 2 of the quarter: Pay tax via PMT-06 by the 25th; optionally upload B2B invoices using the IFF (by the 13th) so buyers get timely ITC.
• End of quarter: File quarterly GSTR-1 (by the 13th of the next month) and GSTR-3B (by the 22nd or 24th, depending on your state category).

GSTR-9 and GSTR-9C annual returns

The GSTR-9 annual return consolidates all your monthly/quarterly returns for the financial year into a single reconciliation of outward supplies, ITC, and tax paid.

• GSTR-9: Annual return for regular taxpayers. It is mandatory where aggregate turnover exceeds ₹2 crore in the financial year (optional below that limit).
• GSTR-9C: A self-certified reconciliation statement between the annual return and audited financial statements, required where turnover exceeds ₹5 crore.
• Due date: 31 December following the end of the relevant financial year.

GST filing calendar 2026 at a glance

Keep this recurring calendar handy for regular (non-QRMP) taxpayers, plus the periodic annual dates:

Benefits of filing GST returns on time

Timely, accurate GST returns are more than a legal obligation – they directly protect your money and reputation:

• Uninterrupted input tax credit: On-time GSTR-1 lets your buyers claim ITC, keeping them happy and your business relationships strong.
• No late fees or interest: Filing by the due date avoids per-day late fees and 18% interest on late tax.
• Active e-way bill & compliance rating: Continuous filing keeps your e-way bill generation active and your GST compliance profile clean.
• Smoother loans and tenders: Lenders and tender authorities routinely check GST filing history as proof of a healthy, compliant business.
• Notice-free operations: Accurate, reconciled returns reduce the chance of mismatch notices and departmental scrutiny.

Late fees and interest for missing deadlines

Missing a GST due date has two costs. First, a late fee accrues per day of delay (a reduced fee applies to nil returns). Second, interest at 18% per annum is charged on the net tax paid in cash after the due date. Persistent non-filing can also block your e-way bills and lead to notices, so it is far cheaper to file on time – even a nil return – than to catch up later.

How KKS Capital Advisor manages your GST filings

KKS Capital Advisor runs GST compliance for businesses of every size—from choosing between monthly and QRMP filing to preparing and filing GSTR-1 and GSTR-3B, reconciling ITC against GSTR-2B, and completing the annual GSTR-9 and GSTR-9C. We track your due dates, flag mismatches before they become notices, and make sure your buyers get their input credit on time. For businesses in Gurgaon and across India, that means clean books, optimized ITC, and zero missed deadlines.

Related guides & services from KKS Capital Advisor

• Input Tax Credit Under GST: Rules & How to Claim ITC
• How to File an Appeal Under GST
• GST New Rules 2025: India’s GST 2.0 Reform
• GST Registration Consultant in Gurgaon (service)
• Accounting & Audit Firms in Gurgaon (service)

Key takeaways

• The main GST returns are GSTR-1 (sales), GSTR-3B (summary + tax), and the annual GSTR-9 / GSTR-9C.
• GSTR-1 reports invoices and feeds buyers’ ITC; GSTR-3B is where you pay the tax—both are mandatory.
• Specialized returns exist for composition dealers (CMP-08, GSTR-4), non-residents, ISD, TDS, and TCS.
• QRMP lets taxpayers up to ₹5 crore file quarterly while paying tax monthly.
• GSTR-9 is mandatory above ₹2 crore turnover; GSTR-9C above ₹5 crore; both due 31 December.
• Missing due dates trigger late fees plus 18% interest, so file on time – even nil returns.