Book a Demo
GST Filing Guide • Updated November 2026

GST Return Filing Cycle:
GSTR-1 to GSTR-9C,
explained step by step.

Every GST-registered business in India runs the same monthly loop. You report sales in GSTR-1, review supplier invoices in IMS, take input tax credit from GSTR-2B and pay tax through GSTR-3B. At year end, GSTR-9 and GSTR-9C close the books. This guide explains what each return is, when it is due and how one feeds the next.

By [Author Name] · Reviewed by [CA Name] · 12 Min Read · Last Reviewed 7 Nov 2026
Automate GST Filing See the 2026 Due-Date Calendar
Due this month · November 2026
Wed 11 Nov GSTR-1 for October
Fri 20 Nov GSTR-3B for October
Mon 30 Nov Last day for FY 2025-26 ITC
FORM GSTR-1 OCT 2026

Outward supplies

INV-1042 · B2B INV-1043 · B2B INV-1044 · B2C INV-1045 · EXPORT CN-0081 · CREDIT NOTE
HSN SUMMARY READY
IMS · INWARD SUPPLIES OCT 2026

Your suppliers’ invoices

Shree Traders ITC ₹18,000
Accept
Kolkata Paper Co. ITC ₹6,480
Reject
Agartala Logistics ITC ₹2,100
Pending
GSTR-3B · OCTOBER 2026 DUE 20 NOV
Output tax · from GSTR-1 ₹1,84,000
ITC · from GSTR-2B − ₹1,42,600
Cash to pay ₹41,400
77% OF TAX SETTLED BY ITC
the only number that
leaves your bank
On Time FILED ARN Generated
The GST Filing Cycle

How the GST returns connect, from GSTR-1 to GSTR-9C

Six steps repeat every tax period: the supplier reports, the buyer reviews, the portal builds a credit statement and tax is paid. Two more close the financial year. Select any return to jump to its explanation.

01

GSTR-1

Supplier

Report every sale made in the period.
02

GSTR-1A

Supplier

Correct GSTR-1 before tax is paid.
03

GSTR-2A

Portal

Live view of what suppliers filed.
04

IMS

Buyer

Accept, reject or hold each invoice.
05

GSTR-2B

Portal

Fixed ITC statement on the 14th.
06

GSTR-3B

Taxpayer

File the summary and pay tax.
07

GSTR-9

Year End

Annual return for the full year.
08

GSTR-9C

Year End

Reconcile returns with audited books.
01–06 Repeat every tax period · 07–08 Once per financial year
The Returns, One by One

Every GST return, explained the way a good accountant would

No jargon walls. Pick a return to see what it is in plain words, a real-life example, the dates that matter and the slip most people make.

It moves on by itself every few seconds. Click any tab to jump to it.

TAB 01 / 08 GSTR-1 · What you sold
STEP 1 OF 8

Loading GST return details...

GST Due Dates 2026

GST due dates: your month, day by day

Most GST work lands in one short stretch of the month. Choose how you file, then click a date to see what is due, who files it and what happens if you miss it.

Reconcile by the 18th, and the 20th stops being a deadline.

Click a date to see what's due
the busy week
when GST actually leaves your bank
Once a year the annual close
30 Nov

ITC cut-off

Last date to claim the previous year's input tax credit, or the date you file the annual return if that comes first. For FY 2025-26, that is 30 November 2026.

31 Dec

GSTR-9 and GSTR-9C

Annual return for turnover above ₹2 crore, plus the self-certified reconciliation statement above ₹5 crore. For FY 2025-26, both are due by 31 December 2026.

These are the standard statutory dates. The government can extend them by notification, so check the GST portal before you file.

menu_book LATEST TAX INSIGHTS

Stay Ahead with GST & Compliance Updates

Expert guides, circular breakdowns, and tax-saving strategies curated by CAs.

View All Blogs arrow_forward
FAQs

Questions about the GST filing cycle

Still unsure which return comes first, or what a notice means? Talk to the GSTSOF team.

File GSTR-1 by the 11th (or IFF or quarterly GSTR-1 by the 13th under QRMP) and correct any errors through GSTR-1A. As a buyer, act on supplier invoices in IMS before GSTR-2B is generated on the 14th. Then file GSTR-3B and pay tax by the 20th. GSTR-9, and GSTR-9C above ₹5 crore, follow once a year by 31 December.

GSTR-2A is dynamic and changes whenever a supplier files or amends. GSTR-2B is generated once on the 14th, reflects your IMS actions and does not change afterwards. Use GSTR-2A to track suppliers and GSTR-2B to claim credit in GSTR-3B.

It is treated as accepted when GSTR-2B is generated, and its credit flows into GSTR-3B. Review invoices before the 14th so that wrong ones are rejected or held as pending.

Not inside GSTR-3B. From the July 2025 tax period, the liability auto-filled into Table 3.1 is locked. To correct it, file GSTR-1A for the same period before filing GSTR-3B.

GSTR-9 is mandatory for regular taxpayers with aggregate turnover above ₹2 crore and optional below that. GSTR-9C is required above ₹5 crore, for each GSTIN, and is self-certified by the taxpayer. Both are due by 31 December after the financial year.

Yes. A return cannot be filed once three years have passed from its due date. The GST portal began enforcing this in July 2025 for GSTR-1, GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8 and GSTR-9.

₹50 a day (₹25 CGST and ₹25 SGST), or ₹20 a day for a nil return, subject to turnover-based caps. Interest at 18% a year is charged separately on any tax paid late.

LESS RECONCILIATION. MORE CERTAINTY.

Automate Your GST Filing with GSTSOF

Bring returns, input credits and statutory deadlines into one connected workflow.

Book a Free Demo → See your compliance workflow, simplified.
BOOK A DEMO

See how GSTSOF can simplify your business.

Fill in your details and our team will get in touch to schedule a personalized demo.

calendar_month