GST Return Filing Guide (India) 2025: GSTR-1, 3B, 2B & QRMP

Introduction

• Who must file: all registered taxpayers (regular/QRMP/composition* for specific returns), including those with nil activity (file “Nil” return where applicable).

• What this page covers: GSTR-1 (outward supplies), GSTR-3B (tax payment & ITC), GSTR-2B/2A (ITC reconciliation), QRMP/IFF workflow, due-date patterns, late fee/interest basics, and practical checklists.

• How to use: follow each section step-by-step; keep vendor compliance high to reduce ITC issues.

*Composition taxpayers file GSTR-4 annually (and CMP-08 quarterly for payments). Mentioned here for context.

GSTR-1: Outward Supplies

• Purpose: Report all outward supplies (B2B, B2C, exports, SEZ, CDN, advances/amendments). 

• Frequency: Monthly for regular filers; Quarterly under QRMP (with optional IFF in first two months). 

• Prerequisites: finalised invoice series, correct GSTINs, place of supply, HSN/SAC codes, tax rates, and e-invoice IRNs (if applicable). 

• Filing flow: prepare data → validate HSN/tax/values → upload (portal/API/tool) → preview summaries → fix errors → submit → file with DSC/EVC. 

• After filing: share invoice data with customers (for their 2B), download filed summaries for records.

Due date (monthly vs QRMP)

• Monthly: GSTR-1 for a month is due in the following month (standard pattern; check GST portal for the exact calendar). 
• QRMP: File GSTR-1 quarterly; for months 1 & 2, you may use IFF (optional) to push B2B invoices so your buyers see them earlier. 
• Best practice: set calendar reminders; avoid last-day rush due to portal load.

What to report (B2B, B2C, CDN, HSN summary)

• B2B (invoice-wise with GSTIN, POS, rate, taxable value, tax). 
• B2C (aggregate; show B2C Large separately if required by portal thresholds). 
• Exports/SEZ (with/without LUT; shipping/bill of export details). 
• Credit/Debit Notes (link to original invoices where applicable). 
• Amendments (tables for prior-period corrections). 
• HSN Summary (table for item-wise HSN/SAC disclosure per turnover rules).
• Nil/Exempt/Non-GST supplies (as applicable).

Common errors that cause mismatches

• Wrong GSTIN or place of supply (IGST vs CGST/SGST errors). 
• Missing/incorrect HSN or rate, causing buyer 2B mismatch. 
• Duplicate invoices or skipped credit/debit notes. 
• Date/sequence gaps in invoice series; rounding inconsistencies. 
• Reporting exports/SEZ incorrectly (LUT/payment status mismatch).

GSTR-3B: Tax Payment & ITC

• Purpose: Self-declaration of outward tax liability, eligible ITC, and payment. 
• Frequency: Monthly for regular filers; Quarterly for QRMP (tax still paid monthly via PMT-06). 
• Data sources: Books, GSTR-1 summaries, GSTR-2B (for ITC), e-invoice/e-waybill data (if applicable).

Using GSTR-2B for ITC (eligible vs ineligible)

• Use GSTR-2B (static) as the primary basis for claiming ITC. 
• Mark ineligible/blocked credits (e.g., personal use, motor vehicles in many cases, works contracts for immovable property, etc.) and RCM credits (eligible only after tax payment in cash). 
• Track deferred/held-back ITC (supplier not filed yet); re-claim in a later period once it appears in 2B. 
• Apply reversals (Rules 42/43, 180-day payment rule) and re-credit when conditions are met.

Interest & late fee basics

• Interest applies on delayed tax payment (primarily on cash portion; exact rates per law—check latest). 
• Late fee applies on late filing; Nil returns often have reduced/waived fees in special notifications—confirm current slab. 
• Minimize by filing on time (even if tax is small); correct via next return or DRC-03 where appropriate.

Cash vs credit ledger tips

• Use IGST credit first (it can cross-utilize), then CGST/SGST as per utilization rules.
• Maintain a small cash buffer to avoid interest due to last-minute shortfalls. 
• Reconcile liability vs ledgers after filing; document reasons for any differences period-to-period.

GSTR-2B vs GSTR-2A: What’s the difference?

• GSTR-2B (Static): Generated for a period with a cut-off; does not change afterwards. Use this to claim ITC. 
• GSTR-2A (Dynamic): Changes as suppliers upload/modify invoices; use for reconciliation and follow-up. 
• Why mismatches occur: late supplier filing, wrong GSTIN/POS/section, credit notes not linked, e-invoice cancellations, or amendments posted in later periods.

Why 2B is static and used for ITC

• Gives a stable, period-final ITC number; reduces revisions. 
• Includes imports/SEZ and RCM indicators (as shown on portal). 
• Aligns with compliance drives to curb provisional ITC.

Handling supplier non-compliance

• Create a vendor scorecard: filing timeliness, mismatch count, resolution time. 
• Add commercial terms: payment holdbacks/retention until GSTR-1 is filed. 
• Share mismatch reports monthly; request corrections via amendments. 
• For persistent gaps, consider ITC deferral and settle via DRC-03 if needed (consult your tax advisor).

QRMP & IFF (Quarterly filing, monthly invoices)

• Goal: Reduce filing frequency for small taxpayers while keeping buyer ITC timely.
• Structure: Quarterly GSTR-1 & 3B; Monthly PMT-06 tax payment; optional IFF in months 1 & 2 to upload B2B invoices early.

Who can opt

• Eligible if aggregate turnover in the preceding FY is within the QRMP threshold (commonly ₹5 Cr; confirm current limit on the portal). 
• Opt-in/out windows open at specified times—check GST portal notifications.

Workflow: IFF first two months, GSTR-1 last month

• Month 1 & 2: Optionally upload B2B invoices in IFF (helps buyers’ 2B). 
• Month 3: File quarterly GSTR-1 with full details. 
• Throughout the quarter: Track amendments/credit notes carefully to avoid quarter-end surprises.

PMT-06 tax payment basics

• Monthly payment using either: Fixed Sum Method (35% challan based on previous filing), or Self-Assessment Method (compute actual liability). 
• Keep proofs (challans) and reconcile with the quarter-end GSTR-3B.

Annual Return Snapshot (GSTR-9 / GSTR-9C basics)

• GSTR-9: Annual summary of outward supplies, ITC, and tax paid—most regular taxpayers must file (check current exemptions/thresholds). 
• GSTR-9C: Reconciliation statement (self-certified; independent certification requirements have evolved—verify current rule). 
• Prep tips: lock books for FY, resolve open mismatches, reconcile e-waybill/e-invoice counts, vendor confirmations, and ledgers.

Helpful Tools & Checklists

Pre-filing checklist

• Books updated (sales/purchase/RCM/credit-debit notes). 
• E-invoices (if applicable) generated/cancelled/re-irned correctly. 
• GSTR-1 draft tallies with sales register; HSN counts verified. 
• GSTR-2B downloaded; ITC eligible vs ineligible marked; reversals captured. 
• RCM liabilities computed and paid in cash; corresponding ITC flagged for the next period.
• Cash & Credit ledgers have sufficient balances. 
• Payment challan (if needed) prepared; due-date calendar checked.

Reconciliation steps

• Download 2B for the period. 
• Match supplier-wise totals; list missing or mismatched invoices. 
• Tag issues: supplier not filed, wrong GSTIN/POS/rate, CDN missing, amendments pending. 
• Communicate with suppliers; track closure dates. 
• Claim eligible ITC as per 2B; defer the rest until it appears. 
• Post reversals (Rules 42/43/180-day) and schedule re-credit when conditions met.

Vendor follow-up template

• Subject: Invoice not reflecting in GSTR-2B – Request to file/amend GSTR-1 
• Body (points): 

1. Invoice no./date/value, GSTIN, tax amount. 
2. Not appearing / mismatched in our GSTR-2B for [month/quarter]. 
3. Kindly file/amend in GSTR-1 for the correct period at the earliest. 
4. Share acknowledgement; payment terms per contract may apply for non-compliance.
5. Thank you.

FAQs

Q1. What’s the difference between GSTR-2A and GSTR-2B?

2A is dynamic (changes as suppliers upload/modify), while 2B is a static monthly statement generated for your ITC. Use 2B to claim ITC; reconcile differences with 2A/supplier data.

Q2. My supplier didn’t upload an invoice. Can I still claim ITC?

Best practice is to claim ITC reflected in GSTR-2B only. If missing, follow up with the supplier to upload in GSTR-1; then reconcile before claiming.

Q3. I’m on QRMP. Do I file GSTR-1 monthly?

You file GSTR-1 quarterly. Use IFF to upload B2B invoices in the first two months of the quarter if needed; GSTR-3B continues monthly via PMT-06 payments.

Q4. What are common GSTR-3B errors?

Claiming ineligible ITC, wrong tax head (IGST/CGST/SGST), missing reverse charge, and not adjusting credit/debit notes. Always cross-check with 2B and ledgers.

Q5. How do I reduce late fees and interest?

File nil/near-nil returns on time, pre-reconcile with 2B, and keep vendor compliance high. If errors occur, correct in the next return or pay via DRC-03 as applicable.

“This guide is for general information. Always verify the latest due dates, formats, and thresholds on the GST portal/notifications or consult a professional.”

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