Finance
Complete guide to GST returns in India (2026)
GSTR-1, GSTR-3B, GSTR-9 — what they are, who needs to file, deadlines, and common filing mistakes.
The three returns that matter
GSTR-1 — outward supplies (monthly or quarterly).
GSTR-3B — self-assessed summary + tax payment (monthly).
GSTR-9 — annual return.
Who needs to file
Any business with annual turnover above the threshold (currently ₹20L for services, ₹40L for goods in most states).
Common filing mistakes
- Mismatch between GSTR-1 and GSTR-3B turnover.
- Claiming ITC on ineligible expenses (personal use, blocked credits).
- Missing reverse-charge transactions.
- Late fee accumulation — even nil returns must be filed.
How an AI analyzer helps
It cross-references GSTR-1 vs GSTR-3B, flags ITC mismatches, and lists optimization opportunities (e.g., RCM credits, refund claims).
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