Types of GST Returns

  • GSTR-1: Outward supply details -- monthly or quarterly
  • GSTR-3B: Monthly summary return with tax payment
  • GSTR-9: Annual return by December 31
  • GSTR-2B: Auto-drafted ITC statement

GSTR-1 Due Dates

  • Monthly filers: 11th of next month
  • Quarterly filers (QRMP, turnover below Rs.5 crore): 13th after quarter

GSTR-3B Due Dates

  • Monthly: 20th of next month
  • Quarterly: 22nd or 24th after quarter (staggered by state)

Late GST Filing Penalty

  • Late fee: Rs.50 per day (Rs.25 CGST + Rs.25 SGST)
  • Nil return late fee: Rs.20 per day
  • Interest: 18% per annum on tax due

MyCamate files GST returns for businesses across India