This is the complete guide to GST filing for Indian SMBs in 2026.
Monthly returns
GSTR-1 (11th): outward supplies. GSTR-3B (20th): summary + tax payment.
Quarterly (QRMP)
IFF monthly, GSTR-1 quarterly (13th of month after quarter). GSTR-3B monthly with PMT-06.
Annual (GSTR-9)
By 31 December of following FY. Reconciles all monthly returns.
Common traps
2A/2B mismatch, wrong PoS, missed RCM, ITC on ineligible items.
SaathiX ERP preps every return from your books — file directly or via CA.