Hassle-Free GST Returns Filing for Your Business

With My Legal Tax, get accurate, timely, and fully compliant GSTR-1, GSTR-3B & GSTR-9 filing – handled by expert professionals across all states

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What is GSTR-1?

GSTR-1 is a GST return that a registered business files to report all sales and outward supplies made during a month or quarter. It provides detailed information about invoices, sales, and other outward transactions and helps support the summary of tax liability declared in GSTR-3B.

Understanding the GSTR-1 Form

The GSTR-1 form is a return in which a registered dealer reports all outward supplies made during the month.

  • B2B Supplies: All sales made to registered businesses must be reported at the invoice level.
  • B2C Supplies: Sales made to unregistered businesses or end consumers are generally reported summarized by tax rate.
  • Exceptional Cases: In certain situations, even B2C transactions must be captured at the invoice level.

GSTR-1 Due Dates

The due date for filing GSTR-1 depends on a business’s annual turnover. Based on turnover, returns can be filed monthly or quarterly:

  • Businesses with turnover above ₹1.5 crore: Must file monthly.
  • Businesses with turnover up to ₹1.5 crore: Can file quarterly

GSTR-1 Filing Schedule:

Filing Type
Due Date

Monthly GSTR-1 11th of the subsequent month

Quarterly GSTR-1 Last day of the month following the end of the quarter

What is GSTR-3?

GSTR-3 is a monthly GST return that summarizes the total outward supplies, inward supplies, and tax liability of a business. It is a self-assessed return, which means the taxpayer calculates the tax liability based on the sales and purchases made during the month.

Understanding the GSTR-1 Form

The GSTR-3 form is a monthly GST return that provides a detailed summary of a business’s outward supplies, inward supplies, and tax liabilities. It is a self-assessed return, meaning the taxpayer calculates and reports the GST owed based on the sales and purchases made during the month.

Important: In practice, GSTR-3 is not filed directly, as it has been largely replaced by GSTR-3B, which serves as a simplified monthly summary return for compliance purposes.

GSTR-3 Due Date

The GSTR-3 return is a monthly return. Taxpayers are required to file it by the 20th of the following month for which the return is being filed.

GSTR-3 Filing Schedule:

Return Type
Due Date

Monthly GSTR-3 20th of the following month

What is GSTR-9?

GSTR-9 is the annual GST return that a registered taxpayer files to summarize all monthly or quarterly returns (GSTR-1, GSTR-3B, etc.) filed during the financial year. It helps reconcile sales, purchases, tax paid, and input tax credit to ensure compliance.

Understanding the GSTR-9 Form

The GSTR-9 form contains:

  • Part A: Details of outward and inward supplies (sales & purchases).
  • Part B: Tax paid and input tax credit claimed.
  • Part C: Details of demand, refund, and late fee (if any).
  • Part D: Reconciliation of turnover declared in annual financial statements with GST returns.

GSTR-9 Due Date

GSTR 9 last date for FY 2024-25 is 31st December 2025. GST annual return due date or GSTR-9 due date is 31st of December of next year for a particular financial year. 

GSTR-9 Filing Schedule

Return Type
Due Date

Annual GSTR-9 31st December of the following financial year

How It Works

Submit your sales & purchase data.

Our experts verify & prepare your returns.

File your returns online on time.

Receive confirmation & compliance reports.

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 Frequently asked questions

What is GSTR-1?

GSTR-1 is a return filed by registered businesses to report all outward supplies (sales) made during a month or quarter. It provides detailed information that supports the liability declared in GSTR-3B.

What is GSTR-3B?

GSTR-3B is a monthly self-assessed summary return where taxpayers report total sales, purchases, and tax liability. It is simpler than GSTR-3 and is filed by the 20th of the following month.

What is GSTR-9?

GSTR-9 is the annual GST return that summarizes all monthly or quarterly returns filed during the financial year. It reconciles sales, purchases, tax paid, and input tax credit.

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