GSTR-1, GSTR-3B and GSTR-9: Returns and Due Dates Explained

Most regular GST taxpayers file three returns: GSTR-1 for outward supplies, GSTR-3B for the summary of tax payable and input tax credit, and the annual return GSTR-9. They are linked: what is reported in GSTR-1 flows into GSTR-3B and into the recipient’s input tax credit statement, and the annual return brings the year together.

This article explains each return, the due dates for a taxpayer in Kerala, and the points that usually cause mismatches.

The three returns at a glance

Return	What it contains	Due date
GSTR-1	Details of outward supplies: invoices, credit and debit notes, exports	11th of the next month; under QRMP, 13th of the month after the quarter
GSTR-3B	Summary of outward supplies, input tax credit claimed and tax paid	20th of the next month; under QRMP, 22nd of the month after the quarter for Kerala
GSTR-9	Annual return reconciling the year’s supplies, credit and tax	31 December following the financial year

GSTR-1

GSTR-1 is the basis of the recipient’s input tax credit, because the invoices reported in it appear in the recipient’s GSTR-2B. Errors in GSTR-1 therefore affect customers directly. Corrections to a filed GSTR-1 can be made in GSTR-1A before GSTR-3B for that period is filed, or by amendment in a later period.

GSTR-3B

GSTR-3B is where tax is actually paid. The liability is auto-populated from GSTR-1 and the input tax credit from GSTR-2B. Credit claimed should be supported by GSTR-2B and the conditions of Section 16 of the CGST Act, including receipt of goods or services and payment to the supplier within 180 days.

QRMP scheme

Taxpayers with aggregate turnover up to ₹5 crore may opt for the Quarterly Return Monthly Payment scheme. Returns are filed quarterly, while tax is paid monthly through Form PMT-06. Invoices for B2B customers may be uploaded monthly through the Invoice Furnishing Facility, so that customers get credit without waiting for the quarter.

GSTR-9 and GSTR-9C

• GSTR-9 is optional for taxpayers with aggregate turnover up to ₹2 crore.
• GSTR-9C, the reconciliation statement, applies where turnover exceeds ₹5 crore and is self-certified by the taxpayer.
• The annual return cannot be used to claim credit not taken during the year after the time limit under Section 16(4).

See the annual GST return checklist and GST audit requirements.

Common causes of mismatch and notices

• Tax in GSTR-1 not matching tax paid in GSTR-3B
• Input tax credit claimed in GSTR-3B exceeding what appears in GSTR-2B
• Credit claimed on invoices of suppliers who did not file their returns
• Turnover in GST returns not matching the turnover in the books or income tax return
• Late filing, which attracts late fee and interest and blocks e-way bills and subsequent returns

Notices for such mismatches are dealt with in handling GST notices. Late fee and interest are explained in penalties for late filing of GST returns.

Frequently asked questions

Is GSTR-3B required if there are no transactions?

Yes. A nil return must still be filed for every period, though it can be filed by SMS.

Can GSTR-3B be revised?

No. Errors are corrected in the return for a later period, within the time allowed by law.

Is there a time limit for filing old returns?

Yes. Returns cannot be filed after three years from their due date, so long-pending returns should be filed without further delay.

ചുരുക്കം (Summary in Malayalam)

സാധാരണ GST നികുതിദായകർ മൂന്ന് റിട്ടേണുകൾ ഫയൽ ചെയ്യണം: വിൽപ്പനയുടെ വിവരങ്ങൾക്ക് GSTR-1, നികുതിയും ITC-യും അടയ്ക്കാൻ GSTR-3B, വാർഷിക റിട്ടേണായി GSTR-9. GSTR-1 അടുത്ത മാസം 11-നും GSTR-3B 20-നും (QRMP-ൽ കേരളത്തിന് ക്വാർട്ടറിന് ശേഷം 22-ന്) GSTR-9 ഡിസംബർ 31-നും ഫയൽ ചെയ്യണം. ₹5 കോടി വരെ വിറ്റുവരവുള്ളവർക്ക് QRMP തിരഞ്ഞെടുക്കാം. GSTR-1, GSTR-3B, GSTR-2B എന്നിവ തമ്മിലുള്ള പൊരുത്തക്കേടുകളാണ് നോട്ടീസുകൾക്ക് പ്രധാന കാരണം.

This article gives a general overview of GST returns. Due dates, thresholds and portal processes are revised from time to time; for accurate and current requirements, refer to the CGST Act, the rules, notifications and advisories on the GST portal. The article is not advice on any particular case.