# Normal Returns under GST [Sections 37–47]
## Overview
GST returns are statements through which taxpayers furnish details of outward and inward supplies and pay tax. Returns require transaction-wise details (not PDFs or scanned copies of invoices).
The two principal returns are:
- GSTR-1: Outward supplies & tax liability
- GSTR-3B: Summary return, based on GSTR-1 (outward) and GSTR-2B (inward/ITC)
## GSTR-1: Outward Supplies
Who files: Every registered person, EXCEPT:
- Input Service Distributor (ISD)
- Non-Resident Taxable Person (NRTP)
- Composition taxpayer
- TDS deductor or TCS collector
Due Date:
| Type of taxpayer | Due Date |
|---|---|
| QRMP scheme | 13th of the month following the quarter |
| Otherwise (monthly) | 11th of the next month |
Filing Restrictions: Generally GSTR-1 cannot be filed before the end of the tax period, except:
- Casual Taxable Person, after closure of business
- Cancellation of GSTIN of a normal taxpayer
## GSTR-3B: Summary Return
Due Date:
| Type | Due Date |
|---|---|
| QRMP scheme | 22nd or 24th of next month after quarter (state-wise) |
| Otherwise (monthly) | 20th of the next month |
## Mismatch between GSTR-1/IFF and GSTR-3B or between GSTR-3B and GSTR-2B
If outward supplies in GSTR-1/IFF exceed those declared in GSTR-3B, OR if ITC availed in GSTR-3B exceeds ITC available in GSTR-2B:
- The officer intimates the taxpayer on portal/email
- Taxpayer must, within 7 days:
- Pay the differential tax/excess ITC, OR
- Explain the difference
- If not done or explanation unacceptable, department recovers the amount.
## When GSTR-1 / IFF Filing is Blocked
A registered person cannot furnish GSTR-1 or IFF invoices if:
1. GSTR-3B for the preceding tax period has not been filed
2. Bank account details under Rule 10A have not been furnished
3. Intimation under Rule 88C (GSTR-1/IFF > GSTR-3B) was issued and not responded to
4. Intimation under Rule 88D (ITC in GSTR-3B > GSTR-2B) was issued and not responded to
## Reporting Pattern in GSTR-1 / GSTR-1A
B2B Supplies (including UIN holders):
- Invoice-wise details for ALL invoices
B2C Supplies:
- Inter-State, Invoice value > ₹ 1,00,000 → Invoice-wise details
- Inter-State, Invoice value ≤ ₹ 1,00,000 → Consolidated details (state and rate-wise)
- Intra-State → Consolidated details (tax-rate wise)
## Rectification of Errors
GST does NOT have a 'revised return'. Rectification is done via amendment tables in subsequent months' returns, subject to a cut-off:
- Earlier of:
- 30th November following the end of the financial year, OR
- Actual date of filing annual return
Rectification via GSTR-1A:
- Taxpayer can amend/add details in GSTR-1A after filing GSTR-1 but before filing GSTR-3B for the same period
- Such amended details reflect in recipient's GSTR-2B in the next period
- However, change in recipient's GSTIN can ONLY be done in GSTR-1 of a subsequent period
GSTR-3B: Cannot be rectified after error is discovered by tax authorities.
## Nil Return
Even if no activity occurs, Nil GSTR-1, GSTR-3B, CMP-08, GSTR-7 must be filed. Nil returns can be filed via SMS verified by OTP.
## Time Limit Bar
GSTR-1, GSTR-3B, GSTR-8, and Annual Return cannot be filed after 3 years from the due date.