GST return filing: what to keep ready each month
GST return filing is easier when the same records are ready in the same order every period. Regular monthly filers deal with GSTR-1 (outward supplies) and GSTR-3B (summary return and payment), while QRMP filers file quarterly returns and pay tax monthly. This article lists what to gather, in sequence, and the standing due dates the GST portal publishes.
- Monthly filers: GSTR-1 is generally due on the 11th and GSTR-3B on the 20th of the next month.
- QRMP filers: quarterly GSTR-1 on the 13th; quarterly GSTR-3B on the 22nd or 24th, depending on the state of the principal place of business (Tamil Nadu is in the 22nd group).
- GSTR-2B is made available on the 14th; reconcile it with purchase records before claiming input tax credit.
- Nil returns still have to be filed.
- Dates can be changed by notification, so check the portal before relying on any date.
What are the standing GST return due dates?
GSTR-1 is generally due on the 11th of the following month for monthly filers and the 13th after the quarter for quarterly filers. The GSTR-1 FAQ on the GST portal gives these dates. The GSTR-3B page gives the 20th for monthly filers and the 22nd or 24th for quarterly filers.
Scroll horizontally to see all three columns.
| Return | Who | Generally due |
|---|---|---|
| GSTR-1 | Monthly filers | 11th of next month |
| GSTR-1 | QRMP (quarterly) filers | 13th of month after the quarter |
| IFF (optional) | QRMP filers, first two months of a quarter | 13th of next month |
| GSTR-3B | Monthly filers | 20th of next month |
| GSTR-3B | QRMP filers | 22nd or 24th of month after the quarter, by state |
| Monthly tax payment challan | QRMP filers, first two months | Generally by the 25th of next month |
The state grouping for the 22nd and 24th is in the QRMP advisory. The same advisory describes the 25th as the general date for the monthly challan and notes that the Government may extend dates. The portal also states that the GSTR-3B due date can be extended by notification, so confirm the live date on gst.gov.in each period.
What should be ready before filing GSTR-1?
Before GSTR-1, keep a complete list of the period's outward supplies: sales invoices, credit and debit notes, and amendments to earlier periods. The portal states that GSTR-1 has to be filed even when there was no business activity. Matching the sales register to the books first reduces corrections later.
Checklist for GSTR-1:
- Sales register for the period, with invoice numbers in sequence and any gaps explained
- Credit notes, debit notes and amendments to earlier invoices
- Customer GSTIN, place of supply and tax rate checked for each B2B invoice
- Export, SEZ and exempt or nil-rated supplies identified separately
- E-invoice references, where e-invoicing applies to the business
- Advances received, if they need to be reported
What is IFF and who can use it?
The Invoice Furnishing Facility (IFF) lets a QRMP filer report B2B invoices in the first two months of a quarter so recipients can see them early. It is optional, and the IFF FAQ says it is due by the 13th of the next month. Once an IFF is submitted, it must be filed.
The same FAQ says no late fee applies to IFF, which cannot be filed after its due date. Invoices not reported through IFF can go into the next month's IFF or the quarterly GSTR-1. The brief on GSTR-1 versus IFF under QRMP covers the choice in more detail.
How does GSTR-2B reconciliation work?
GSTR-2B is an auto-drafted input tax credit statement that the portal makes available on the 14th of the following month. The GSTR-2B advisory advises taxpayers to reconcile it with their own records. In practice, that means comparing the statement with the purchase register before preparing GSTR-3B.
Steps for a monthly reconciliation:
- Download GSTR-2B. Download the statement for the period from the portal after the 14th.
- Match invoices. Match each supplier invoice in the statement with the purchase register by GSTIN, invoice number, date and tax amount.
- List the differences. List invoices in the register that are not in GSTR-2B, and invoices in GSTR-2B that are missing in the books.
- Note ITC not available. Note items shown as ITC not available in the statement, and record why.
- Follow up with suppliers. Follow up on missing invoices, and keep the correspondence.
- Carry the figures forward. Carry the reconciled figures into GSTR-3B and keep the working file.
What is needed for GSTR-3B?
GSTR-3B needs the reconciled outward tax liability, the eligible input tax credit and payment of any balance. The portal's GSTR-3B page says filing is mandatory for all normal and casual taxpayers, even when there was no business in the period.
Keep ready:
- Totals from the GSTR-1 working, matched to the books
- Reconciled ITC from GSTR-2B and the purchase register, with reversals identified
- Opening balances in the electronic cash and credit ledgers
- Payment details, including any interest or late fee shown in the return
- Reverse-charge supplies for the period, where applicable
How do QRMP filers handle the first two months?
QRMP filers pay tax monthly and file returns quarterly. The QRMP advisory says no action is needed in the first two months if the combined cash and credit ledger balance exceeds the month's liability or the liability is nil; otherwise a challan is generated, either for self-assessed liability or on the fixed-sum basis the advisory describes.
The advisory also lists eligibility conditions and the windows for opting in or out of the scheme. Check those conditions on the portal for the current year before choosing a filing frequency.
Which records should be retained?
Keep books, invoices, returns, GSTR-2B downloads, reconciliation files, e-way bill details where relevant, challans and supplier correspondence in an organised folder for each period. A consistent naming convention, such as year and month, makes it easier to answer queries later. The statutory retention period is not covered here; check the CGST Act and Rules on the CBIC GST site.
Last reviewed: 15 October 2026