The returns
| Return | Filed by | Frequency |
|---|---|---|
| GSTR-1 | Regular taxpayers — outward supplies | Monthly, or quarterly under QRMP |
| GSTR-3B | Regular taxpayers — summary and tax payment | Monthly, or quarterly under QRMP |
| GSTR-4 | Composition taxpayers | Annual |
| GSTR-5 | Non-resident taxable persons | Monthly |
| GSTR-6 | Input service distributors | Monthly |
| GSTR-7 | Persons deducting TDS under GST | Monthly |
| GSTR-8 | E-commerce operators collecting TCS | Monthly |
| GSTR-9 | Annual return, regular taxpayers | Annual |
| GSTR-9C | Reconciliation statement, where applicable | Annual |
GSTR-1 and GSTR-3B are not alternatives
GSTR-1 reports outward supplies invoice by invoice and feeds the recipient's GSTR-2B. GSTR-3B is the summary return through which tax is actually paid. Both are required from a regular taxpayer, and a mismatch between them is one of the first things the department's system flags.
QRMP changes the rhythm, not the liability
Under the Quarterly Return Monthly Payment scheme, eligible smaller taxpayers file GSTR-1 and GSTR-3B quarterly while still paying tax monthly. It reduces filing frequency but not payment frequency — a distinction worth making explicit to clients, who often assume the opposite.
Reconciliation is the actual work
Input tax credit depends on the supplier having filed. That makes reconciliation against GSTR-2B a monthly obligation rather than an annual clean-up, because credit missed at the time is difficult to recover later.
- Books against GSTR-2B, invoice by invoice
- A supplier-wise list of what is missing and from whom
- Credit at risk under the matching rules, quantified
- A trail that stands up to a departmental query later
Tracking status across a book of clients
The individual filing is quick; knowing which of ninety clients still has an open return three days before the due date is what actually needs a system. A client-wise status view is worth more to a practice than any automation of the filing step itself.