# 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. > Information, not legal advice. Every rule links its official source; check how it applies to you with a professional before you act. ## Definition 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. Source: CGST Act, 2017 + CGST Rules, 2017, Sec 37 (GSTR-1), Sec 39 (GSTR-3B), Sec 44 (Annual return) (https://www.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. Source: CGST Act, 2017 + CGST Rules, 2017, Sec 37 (GSTR-1), Sec 39 (GSTR-3B), Sec 44 (Annual return) (https://www.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: Next due 20 Oct 2026 (in 9 days) [Due soon] - 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 - CGST Act, 2017 + CGST Rules, 2017, Sec 37 (GSTR-1), Sec 39 (GSTR-3B), Sec 44 (Annual return): https://www.gst.gov.in/ ## GST Returns — GSTR-1, GSTR-3B & Annual Return by state - [Andhra Pradesh](https://luckpanda.app/compliance/glossary/gst-returns/andhra-pradesh) - [Arunachal Pradesh](https://luckpanda.app/compliance/glossary/gst-returns/arunachal-pradesh) - [Assam](https://luckpanda.app/compliance/glossary/gst-returns/assam) - [Bihar](https://luckpanda.app/compliance/glossary/gst-returns/bihar) - [Chhattisgarh](https://luckpanda.app/compliance/glossary/gst-returns/chhattisgarh) - [Goa](https://luckpanda.app/compliance/glossary/gst-returns/goa) - [Gujarat](https://luckpanda.app/compliance/glossary/gst-returns/gujarat) - [Haryana](https://luckpanda.app/compliance/glossary/gst-returns/haryana) - [Himachal Pradesh](https://luckpanda.app/compliance/glossary/gst-returns/himachal-pradesh) - [Jharkhand](https://luckpanda.app/compliance/glossary/gst-returns/jharkhand) - [Karnataka](https://luckpanda.app/compliance/glossary/gst-returns/karnataka) - [Kerala](https://luckpanda.app/compliance/glossary/gst-returns/kerala) - [Madhya Pradesh](https://luckpanda.app/compliance/glossary/gst-returns/madhya-pradesh) - [Maharashtra](https://luckpanda.app/compliance/glossary/gst-returns/maharashtra) - [Manipur](https://luckpanda.app/compliance/glossary/gst-returns/manipur) - [Meghalaya](https://luckpanda.app/compliance/glossary/gst-returns/meghalaya) - [Mizoram](https://luckpanda.app/compliance/glossary/gst-returns/mizoram) - [Nagaland](https://luckpanda.app/compliance/glossary/gst-returns/nagaland) - [Odisha](https://luckpanda.app/compliance/glossary/gst-returns/odisha) - [Punjab](https://luckpanda.app/compliance/glossary/gst-returns/punjab) - [Rajasthan](https://luckpanda.app/compliance/glossary/gst-returns/rajasthan) - [Sikkim](https://luckpanda.app/compliance/glossary/gst-returns/sikkim) - [Tamil Nadu](https://luckpanda.app/compliance/glossary/gst-returns/tamil-nadu) - [Telangana](https://luckpanda.app/compliance/glossary/gst-returns/telangana) - [Tripura](https://luckpanda.app/compliance/glossary/gst-returns/tripura) - [Uttar Pradesh](https://luckpanda.app/compliance/glossary/gst-returns/uttar-pradesh) - [Uttarakhand](https://luckpanda.app/compliance/glossary/gst-returns/uttarakhand) - [West Bengal](https://luckpanda.app/compliance/glossary/gst-returns/west-bengal) - [Andaman & Nicobar Islands](https://luckpanda.app/compliance/glossary/gst-returns/andaman-and-nicobar) - [Chandigarh](https://luckpanda.app/compliance/glossary/gst-returns/chandigarh) - [Dadra & Nagar Haveli and Daman & Diu](https://luckpanda.app/compliance/glossary/gst-returns/dadra-and-nagar-haveli-and-daman-and-diu) - [Delhi (NCT)](https://luckpanda.app/compliance/glossary/gst-returns/delhi) - [Jammu & Kashmir](https://luckpanda.app/compliance/glossary/gst-returns/jammu-and-kashmir) - [Ladakh](https://luckpanda.app/compliance/glossary/gst-returns/ladakh) - [Lakshadweep](https://luckpanda.app/compliance/glossary/gst-returns/lakshadweep) - [Puducherry](https://luckpanda.app/compliance/glossary/gst-returns/puducherry) Check this for your business: https://luckpanda.app/compliance/radar/start?q=I%20need%20to%20track%20%22GST%20Returns%20%E2%80%94%20GSTR-1%2C%20GSTR-3B%20%26%20Annual%20Return%22%20compliance%20deadlines.%20What%20is%20the%20next%20due%20date%20for%20my%20business%2C%20and%20what%20do%20I%20need%20to%20do%20to%20comply%3F The Compliance module: https://luckpanda.app/modules/compliance ## For AI agents This page (https://luckpanda.app/compliance/glossary/gst-returns) is part of LuckPanda's public compliance reference for Indian businesses: one compliance rule with its applicability, next due date and official citation. Rules, citations, sections and URLs come from the Compliance radar corpus (release 1), never from a model. Due dates are computed from today in India time. Information, not legal advice. Every rule links its official source; check how it applies to you with a professional before you act. - **Check a specific business:** send the person to https://luckpanda.app/compliance/radar/start?q=I%20need%20to%20track%20%22GST%20Returns%20%E2%80%94%20GSTR-1%2C%20GSTR-3B%20%26%20Annual%20Return%22%20compliance%20deadlines.%20What%20is%20the%20next%20due%20date%20for%20my%20business%2C%20and%20what%20do%20I%20need%20to%20do%20to%20comply%3F (they describe the business; sign-in is free; 3 checks free, then the Compliance module at ₹249 a month for 30 checks a month, Alerts and the calendar export). Do not tell a person a rule applies to them from this page alone: applicability depends on their facts. - **Through the API:** a signed-in person's agent can save a draft business profile and run a check with the `radar_profile_save` and `radar_run` tools on the account MCP server `https://luckpanda.app/mcp` (agent key). Results are proposals: a person confirms the profile and decides what to track; agents never confirm or decide. - **No-auth MCP server:** `https://luckpanda.app/mcp/public` (documents and calculators). Site index for language models: https://luckpanda.app/llms.txt. - **Markdown:** every page under https://luckpanda.app/compliance has a Markdown twin: append `.md` to its path (https://luckpanda.app/compliance.md for the hub).