GSTR-1, 3B, 2B & 9: the filing guide
Indian GST runs on a sequence of returns. GSTR-1 reports your outward supplies. GSTR-3B summarises your tax liability and locks in the cash payment. GSTR-2B is the static input-credit ledger you reconcile against. GSTR-9 wraps the year. Miss a due date and the late fee starts the same day.
The four returns at a glance
| Return | Covers | Frequency | Due date |
|---|---|---|---|
| GSTR-1 | Outward supplies (sales) invoice-by-invoice | Monthly / Quarterly (QRMP) | 11th / 13th of next month or quarter |
| GSTR-3B | Summary of tax liability and payment | Monthly / Quarterly (QRMP) | 20th of next month / 22nd–24th of next quarter |
| GSTR-2B | Auto-drafted ITC statement (read-only) | Monthly | Generated 14th, no filing |
| GSTR-9 | Annual consolidation | Annual | 31 December of next FY |
GSTR-1 — outward supplies
GSTR-1 is the source-of-truth invoice register that the GSTN uses to populate every recipient's GSTR-2B. Late or wrong filings create a chain reaction: your customer's ITC vanishes from their GSTR-2B, they cannot claim it, and they will chase you.
The return has 13 sections; the most-used are:
- 4A: B2B invoices to registered persons
- 5: B2C-Large (inter-state > ₹2.5 lakh)
- 6A: Exports
- 7: B2C-Small (rate-wise consolidated)
- 8: Nil-rated, exempt, and non-GST outward
- 9B: Credit and debit notes
- 9A/9C: Amendments to prior periods
- 12: HSN-wise summary of outward supplies
- 13: Documents issued (invoice/credit-note number ranges)
GSTR-3B — the summary that locks in cash
GSTR-3B is a self-declaration summary. It does not get auto-populated entirely from GSTR-1 — Table 4 (ITC) is sourced from your books reconciled with GSTR-2B, and Table 3.1.1 (e-commerce supplies under Section 9(5)) is your separate declaration. The cash ledger is debited the moment GSTR-3B is filed.
Key tables:
- 3.1: Outward and reverse-charge inward supplies (tax-payable)
- 3.1.1: Supplies through e-commerce operators under Section 9(5)
- 3.2: Inter-state supplies to unregistered, composition, and UIN holders
- 4: Eligible ITC, ineligible ITC, ITC reversed
- 5: Exempt, nil-rated, and non-GST inward supplies
- 6.1: Payment of tax (offset cash and credit ledgers)
GSTR-2B — the static ITC statement
GSTR-2B is auto-drafted on the 14th of each month for the prior month and is the ONLY document that decides what ITC you can claim in GSTR-3B (Section 16(2)(aa) read with Rule 36(4)). Any invoice your supplier filed too late to make the cut-off won't appear — even if it's in your purchase register.
HelloBooks reconciles GSTR-2B against your books in three buckets: in books not in 2B (chase the supplier or ineligible-claim), in 2B not in books (book the missing invoice or flag for clarification), and value mismatch (fix the smaller side).
GSTR-9 — annual return
GSTR-9 consolidates all 12 GSTR-1s and GSTR-3Bs of the financial year and reconciles outward supplies, ITC, and tax paid. Tables 4–8 cover transactions of the year; tables 10–14 capture amendments made in the next FY (up to the November cut-off); tables 15–18 cover demands, refunds, deemed supplies and HSN summaries.
- Turnover < ₹2 crore: GSTR-9 optional.
- Turnover ₹2–5 crore: GSTR-9 mandatory.
- Turnover > ₹5 crore: GSTR-9 + GSTR-9C self-certified reconciliation.
Once filed, GSTR-9 cannot be revised. Amendments to GSTR-1/3B must therefore happen before GSTR-9 is filed for that year.
Late fees and interest
- GSTR-1 / GSTR-3B late fee: ₹50/day (₹25 CGST + ₹25 SGST), ₹20/day for nil returns. Capped at ₹500 (turnover ≤ ₹1.5 crore), ₹2,000 (₹1.5–5 crore), ₹10,000 (> ₹5 crore).
- GSTR-9 late fee: 0.04% of turnover per day in CGST + 0.04% in SGST. Capped at 0.04% of turnover overall.
- Interest: 18% p.a. on net cash tax paid late (Section 50(1)). 24% p.a. on excess ITC claimed and reversed (Section 50(3)).
How HelloBooks does this
HelloBooks treats the return as a derived view of your books — not as a separate data entry. Close the period, review the auto-built draft, and file. Mismatches surface before they reach the portal.
- 1
Close the period in HelloBooks
At month-end (or quarter-end for QRMP), make sure all invoices, bills, credit notes, debit notes, and reverse-charge transactions are recorded. Bank reconciliation is helpful but not required for return filing.
- 2
Open Reports → GST → GSTR-1
Pick the period. HelloBooks builds the return section by section: B2B (4A), B2C-Large (5), exports (6A), B2C-Small (7), nil-rated (8), credit/debit notes (9B), HSN summary (12), and documents issued (13). Mismatches with your books are flagged in red.
- 3
Reconcile GSTR-2B against the purchase register
On the GSTR-2B screen, HelloBooks pulls the auto-drafted statement from the GST portal and matches it line-by-line with your bills. Mismatches break into 'in books, not in 2B', 'in 2B, not in books', and 'value/rate mismatch' — each with a one-click fix.
- 4
Generate GSTR-3B
GSTR-3B reads from GSTR-1 (outward), the reconciled GSTR-2B (eligible ITC), and your books (ineligible ITC, reverse charge, exempt outward). Review tables 3.1 (outward), 4 (ITC), 5 (exempt inward), and 6.1 (payment).
- 5
File via the portal or offline JSON
Use the built-in 'File now' to push the JSON to the GST portal API, or download the JSON and upload it via the GSTN offline tool. HelloBooks records the ARN and saves the filed PDF.
- 6
Build the GSTR-9 annual return
At year-end, the GSTR-9 module consolidates all 12 GSTR-1s and GSTR-3Bs, applies amendments, and pre-fills tables 4–18. Any reconciling items between books and returns surface as variance — fix in the books or amend, then submit.
Frequently asked questions
Which GST returns must a regular taxpayer file?
A regular registered taxpayer files GSTR-1 (outward supplies), GSTR-3B (summary and tax payment), and GSTR-9 (annual return) every year. GSTR-2B (auto-drafted ITC statement) is read-only and used for reconciliation. Composition dealers file CMP-08 quarterly and GSTR-4 annually instead. ISDs file GSTR-6, e-commerce operators file GSTR-8, and TDS deductors file GSTR-7.
What is the due date for GSTR-1?
Monthly filers: 11th of the following month. Quarterly QRMP filers: 13th of the month following the quarter (April, July, October, January). Invoice Furnishing Facility (IFF) is available to QRMP taxpayers for B2B invoices in months 1 and 2 of a quarter, with cap of ₹50 lakh per month.
What is the due date for GSTR-3B?
Monthly filers: 20th of the following month. QRMP filers: 22nd or 24th of the month following the quarter, depending on principal place of business (Group A vs Group B states). Tax must be paid by the 20th of every month — even QRMP taxpayers pay their first two months via challan PMT-06.
What is GSTR-2B and how is it different from GSTR-2A?
GSTR-2B is a static, auto-drafted ITC statement generated on the 14th of every month for the previous month. Once generated, it doesn't change. GSTR-2A is dynamic and updates whenever a supplier files. GSTR-2B is the document you reconcile against your purchase register to claim ITC; GSTR-2A is the running ledger.
Who must file GSTR-9?
Every regular taxpayer with aggregate turnover above ₹2 crore in the financial year must file GSTR-9. Below ₹2 crore, GSTR-9 is optional. Taxpayers with turnover above ₹5 crore must also file GSTR-9C (a self-certified reconciliation between GSTR-9 and audited financials). The due date is 31 December of the year following the FY (e.g., FY 2024-25 → 31 Dec 2025).
What is the late fee for GSTR-1 and GSTR-3B?
₹50 per day (₹25 CGST + ₹25 SGST) for normal returns. ₹20 per day (₹10 CGST + ₹10 SGST) for nil returns. Capped at ₹500 per return for taxpayers with turnover up to ₹1.5 crore, ₹2,000 for ₹1.5–5 crore, and ₹10,000 above ₹5 crore. Interest at 18% p.a. applies on net cash tax liability paid late.
Can a filed GST return be revised?
GST returns cannot be revised once filed. Errors are corrected through amendments in subsequent returns: GSTR-1 has tables 9A, 9B, and 9C for amending prior B2B, B2C, and credit-note details; GSTR-3B accepts adjustments in tables 4 and 6.1 with offsetting payments. The annual return (GSTR-9) consolidates all amendments.
How does HelloBooks generate GSTR-1 and GSTR-3B?
HelloBooks aggregates invoices, credit/debit notes, exports, and amendments by section and produces the GSTR-1 JSON in the GSTN-required schema. GSTR-3B is computed from the same data plus reverse charge transactions, ineligible ITC, and outward exempt/nil-rated supplies. You review the draft, correct anything that needs adjustment, and file via the GST portal — or push the JSON straight through the offline tool.
What is QRMP and should I opt in?
Quarterly Return, Monthly Payment is available to taxpayers with aggregate turnover up to ₹5 crore in the previous FY. You file GSTR-1 and GSTR-3B quarterly (with optional IFF for B2B in months 1 and 2) but pay tax monthly via PMT-06 in months 1 and 2, and the balance with GSTR-3B in month 3. It cuts compliance frequency without delaying tax payment.
What if my supplier doesn't file GSTR-1 — can I still claim ITC?
No. From 1 January 2022 (post Section 16(2)(aa)), ITC is only available if the invoice appears in your GSTR-2B. If a supplier hasn't filed GSTR-1 (or filed late), the invoice won't be in GSTR-2B for that period and you cannot claim ITC until they do. HelloBooks flags such mismatches in the GSTR-2B reconciliation report so you can chase the supplier or treat the ITC as ineligible.
More on India compliance
Indian GST: CGST, SGST, IGST & Registration
Thresholds, GSTIN format, place of supply, and the rules that decide whether you charge CGST + SGST or IGST.
Read gst basicsHSN & SAC Codes for GST Invoices
How HSN (goods) and SAC (services) codes work, how many digits to print, and how HelloBooks fills them automatically.
Read hsn & sac codesGST E-Invoicing: IRN, QR & IRP Workflow
Turnover thresholds, the IRN/QR lifecycle, the 24-hour cancellation window, and how HelloBooks pushes invoices to the IRP.
Read e-invoicingE-Way Bill Rules, Distance Limits & Cancellation
When an EWB is required, validity periods by distance, Part A vs Part B fields, and the HelloBooks generation flow.
Read e-way billAuthoritative sources
GST rules change frequently. Always verify the current position with the official GSTN sources below before filing.
- GST Portal — gst.gov.inOfficial GSTN portal for registration, returns, and payments.
- CBIC GST — cbic-gst.gov.inCentral Board of Indirect Taxes & Customs — Acts, rules, notifications, and circulars.
- E-Invoice Portal — einvoice1.gst.gov.inInvoice Registration Portal (IRP) for IRN generation and e-invoice schema.
- E-Way Bill Portal — ewaybillgst.gov.inNational e-way bill portal for EWB generation, cancellation, and verification.
Run all of this on autopilot in HelloBooks
Indian GST, e-invoicing, e-way bills, and GSTR returns are built into the free plan. No add-on, no per-invoice charge.