Central regulation

GST Returns — GSTR-1, GSTR-3B & Annual Return

Monthly/quarterly GSTR-1 (outward supplies) + GSTR-3B (summary + tax) + annual GSTR-9. Yarn/fabric is taxed at 5% (with conditions); inverted duty structure refund is a recurring working-capital lever for weavers.

Check this for your business The Compliance module

Information, not legal advice. Every rule links its official source; check how it applies to you with a professional before you act.

Definition

SourceCGST Act, 2017 + CGST Rules, 2017 · Sec 37 (GSTR-1), Sec 39 (GSTR-3B), Sec 44 (Annual return)
gst.gov.in

What it means in practice

GST Returns — GSTR-1, GSTR-3B & Annual Return is administered by Goods and Services Tax Network (GSTN). The obligation is grounded in CGST Act, 2017 + CGST Rules, 2017 (Sec 37 (GSTR-1), Sec 39 (GSTR-3B), Sec 44 (Annual return)).

GSTR-3B for April 2026 due 20 May 2026 — first urgency anchor for the demo timeline.

SourceCGST Act, 2017 + CGST Rules, 2017 · Sec 37 (GSTR-1), Sec 39 (GSTR-3B), Sec 44 (Annual return)
gst.gov.in

Triggers (applicability conditions)

Compliance radar in LuckPanda checks these conditions against a business profile to decide whether this rule applies.

is_gst_registered=true

Deadlines and penalty

Cadence: Monthly · Recurring
Next due: Due soon Next due 20 Oct 2026 (in 9 days)
Penalty for default: Late fee Rs 50/day (Rs 20/day for nil returns); interest @18% p.a. on tax dues.

The next date is worked out from today (India time) and the rule's statutory schedule; extensions notified by the government are not reflected.

Citations

SourceCGST Act, 2017 + CGST Rules, 2017 · Sec 37 (GSTR-1), Sec 39 (GSTR-3B), Sec 44 (Annual return)
gst.gov.in