Returns
A plain-language walkthrough of the filing cycle.
GSTR-1: outward supplies
This monthly (or quarterly, for small taxpayers under QRMP) return reports every sale invoice you've issued. It's what determines the ITC your buyers can later claim.
GSTR-3B: the summary return
A self-declared summary of sales, purchases, and tax liability, filed monthly. Most of your actual tax payment happens through this return.
GSTR-9: the annual return
A consolidated summary of the entire financial year, reconciling what was reported across all your monthly or quarterly returns.
Staying on schedule
Late filing attracts a per-day late fee plus interest on any unpaid tax, and it can also block your ability to file subsequent returns — so a due-date tracker is worth using.
QRMP for small taxpayers
Businesses with turnover under ₹5 crore can opt into quarterly GSTR-1 filing with monthly tax payments, reducing the filing burden without changing how much tax is owed.