GSTR-1, GSTR-3B & GSTR-9: A Complete GST Return Filing Guide

Introduction

Every GST-registered business in India must file GST returns with expert assistance to remain compliant. The Goods and Services Tax (GST) system includes different forms for reporting sales, purchases, and tax payments. Among these, GSTR-1, GSTR-3B, and GSTR-9 are the most important.

In this guide, we’ll explain what each form means, their due dates, and key differences—plus answer the most common GST filing questions.

What is GSTR-1?

GSTR-1 is a monthly or quarterly return that contains details of all outward supplies (sales) made by a registered taxpayer.

• Who files it? Every GST-registered business making outward supplies of goods or services.

• Purpose: To report sales transactions and issue tax invoices.

• Frequency:

  • Monthly – if annual turnover is above ₹5 crore.

  • Quarterly – if turnover is up to ₹5 crore (under QRMP scheme).

• Due Date:

  • Monthly filers – 11th of the next month.

  • Quarterly filers – 13th of the month after the quarter ends.
    

👉 Example: If you sold goods worth ₹10 lakh in April, you must report them in GSTR-1 of April (due by 11th May). Need help? Contact SS Auditors for hassle-free filing.

What is GSTR-3B?

GSTR-3B is a self-declaration summary return that shows both inward supplies (purchases) and outward supplies (sales) with payment of GST liability.

• Who files it? All regular GST taxpayers.

• Purpose: To declare tax liability and claim Input Tax Credit (ITC).

• Frequency: Monthly (for all taxpayers, including small businesses).

• Due Date:

  • Turnover above ₹5 crore – 20th of the next month.

  • QRMP taxpayers – 22nd or 24th of the next month, depending on the state.
    

👉 Key Point: Even if there are no transactions in a month, you must file GSTR-3B with professional support.

What is GSTR-9?

GSTR-9 is the annual return that consolidates all monthly or quarterly returns filed during the financial year.

• Who files it? All regular taxpayers, except composition taxpayers, casual taxable persons, and non-resident taxpayers.

• Purpose: To provide a complete summary of sales, purchases, input tax credits, and tax paid.

• Frequency: Annually.

• Due Date: 31st December following the end of the financial year.
  

👉 Example: For FY 2023-24, GSTR-9 must be filed by 31st December 2024. Need guidance? Reach out to SS Auditors for expert GST filing services.

Key Differences Between GSTR-1, GSTR-3B & GSTR-9

Return Type	Purpose	Frequency	Due Date	Covers
GSTR-1	Reports outward supplies (sales)	Monthly/Quarterly	11th / 13th	Invoice-wise sales details
GSTR-3B	Self-declaration of tax liability	Monthly	20th / 22nd / 24th	Summary of sales, purchases & tax payment
GSTR-9	Annual return	Yearly	31st Dec	Consolidated data of the year

Why Timely GST Filing Matters

• Avoid late fees & penalties.

• Maintain GST compliance rating.

• Ensure smooth Input Tax Credit (ITC) claims.

• Prepare easily for audits and future assessments.
  

👉 Get started with GST return filing from SS Auditors today.

Frequently Asked Questions (FAQs)

Q1. What is the difference between GSTR-1 and GSTR-3B? GSTR-1 reports outward supplies (sales), while GSTR-3B is a monthly summary return where tax liability is declared and paid. SS Auditors can help you manage both efficiently.

Q2. Is GSTR-9 mandatory for all taxpayers?

No. GSTR-9 is mandatory only for regular GST taxpayers. Composition taxpayers, casual taxable persons, and non-resident taxpayers are exempt. For clarity, consult SS Auditors.

Q3. What happens if I don’t file GSTR-3B on time? Late filing of GSTR-3B attracts a late fee and interest on outstanding tax liability. Filing even a NIL return is compulsory. Avoid penalties by letting SS Auditors handle your returns.

Q4. Can I revise GSTR-1 or GSTR-3B after filing? No. GSTR-1 and GSTR-3B cannot be revised. However, errors can be corrected in subsequent returns of the same financial year. Need corrections? Our experts can help.

Q5. When is GSTR-9 due for FY 2023-24? The due date for filing GSTR-9 for FY 2023-24 is 31st December 2024. Ensure timely compliance with SS Auditors’ GST services.

Final Thoughts

Understanding GSTR-1, GSTR-3B, and GSTR-9 is essential for GST compliance. While GSTR-1 focuses on sales, GSTR-3B ensures tax payment, and GSTR-9 provides a yearly summary. Filing these returns correctly and on time avoids penalties and helps businesses manage GST smoothly.

If you’re unsure about filing, SS Auditors & Tax Consultants are here to assist with expert GST advisory and return filing services.