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.
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.
- 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 predicates)
These predicates are evaluated by Compliance Radar's applicability engine against a business profile to decide whether this rule applies.
is_gst_registered=true
Deadlines and penalty
Cadence: monthly — next action: 2026-05-20
Penalty for default: Late fee Rs 50/day (Rs 20/day for nil returns); interest @18% p.a. on tax dues.
Citations
- SourceCGST Act, 2017 + CGST Rules, 2017 — Sec 37 (GSTR-1), Sec 39 (GSTR-3B), Sec 44 (Annual return)gst.gov.in