Every GST-registered optical shop in India files periodic GST returns — mainly GSTR-1 (details of sales) and GSTR-3B (a summary return with tax payment) — either monthly or quarterly under the QRMP scheme. The work is far easier when your billing software already captures each sale with the correct optical HSN codes and tax split, so a return becomes a review-and-submit job rather than a month-end scramble. This guide explains which returns an optical shop files, the due dates, and how software makes the data return-ready in 2026.
Which GST Returns an Optical Shop Files
| Return | Purpose | Frequency & due date |
|---|---|---|
| GSTR-1 | Details of outward sales (invoice-wise + HSN summary) | Monthly by 11th; QRMP quarterly by 13th |
| GSTR-3B | Summary return & tax payment | Monthly by 20th; QRMP quarterly by 22nd/24th |
| GSTR-9 | Annual return (where applicable) | By 31 December of the next financial year |
Due dates are the standard timelines as of 2026 and can be revised or extended by the government. Always confirm the current dates for your GSTIN on the official GST portal (gst.gov.in) or with your accountant before filing.
Monthly vs QRMP (Quarterly) Filing
Businesses with aggregate turnover up to ₹5 crore can opt for QRMP (Quarterly Return, Monthly Payment): file GSTR-1 and GSTR-3B quarterly while paying tax monthly via the PMT-06 challan. Many small and mid-size optical shops choose QRMP to reduce filing frequency; larger chains above the threshold file monthly. Your billing software should support both rhythms without extra work.
What Goes Into an Optical GST Return
For an optical shop, the return data has a few specifics:
- Correct HSN summary — sales grouped by HSN with the right rate: 5% on corrective spectacle lenses and contact lenses (HSN 9001) and corrective spectacles (9004), 18% on frames (9003) and sunglasses (9004), under GST 2.0.
- B2B vs B2C — GST-registered buyers (e.g. wholesale) invoice-wise; retail customers as consolidated B2C.
- Tax split — CGST + SGST for in-state sales, IGST for inter-state.
- Credit notes — returns and adjustments captured against the original invoice.
How OptoSoft Makes Returns Return-Ready
Because OptoSoft records every invoice with the correct HSN code and GST rate at the point of sale, the month-end summaries fall out automatically: the HSN-wise summary, B2B/B2C split, CGST/SGST/IGST totals and credit notes — in the shape you need for GSTR-1 and GSTR-3B. Filing becomes reviewing figures and submitting on the portal, not rebuilding them from a register. See how billing is set up in our optical billing software guide.
Common GST-Return Mistakes to Avoid
- Wrong HSN/rate — billing frames and lenses at a single blended rate instead of 18% / 5%.
- GSTR-1 vs GSTR-3B mismatch — sales that do not reconcile between the two returns.
- Missed credit notes — customer returns not adjusted, inflating tax.
- Late filing — interest and late fees; software reminders help.
Related Reading
- GST Rates & HSN Codes for Optical Goods (2026) — the rates that drive your return.
- Optical Billing Software — GST Invoicing (2026) — getting invoices right at source.
- What Is an Optical POS System? (2026) — the system that captures the data.
- OptoSoft Pricing — GST billing & reports included.
Frequently Asked Questions — Optical GST Returns
Which GST returns does an optical shop have to file?
A regular (non-composition) optical shop files GSTR-1 (details of outward sales) and GSTR-3B (a summary return with tax payment), plus GSTR-9 (annual return) where applicable. GSTR-1 and GSTR-3B are filed monthly, or quarterly under the QRMP scheme if aggregate turnover is up to ₹5 crore. Software that captures every sale with the right HSN codes makes these returns quick to prepare.
What are the GSTR-1 and GSTR-3B due dates?
For monthly filers, GSTR-1 is due by the 11th of the following month and GSTR-3B by the 20th. Under QRMP (turnover up to ₹5 crore), GSTR-1 is filed quarterly by the 13th of the month after the quarter and GSTR-3B by the 22nd or 24th depending on the state group, with monthly tax paid via PMT-06. Always confirm the current due dates on the official GST portal, as they can be revised or extended.
What is the QRMP scheme and can an optical shop use it?
QRMP (Quarterly Return, Monthly Payment) lets businesses with aggregate turnover up to ₹5 crore file GSTR-1 and GSTR-3B quarterly while paying tax monthly. Many small and mid-size optical shops qualify and choose QRMP to cut filing frequency. Larger chains above the threshold file monthly.
How does optical software help with GST return filing?
Optical billing software records every invoice with the correct HSN code and GST rate (5% on corrective lenses, 18% on frames and sunglasses under GST 2.0), then produces return-ready summaries: B2B and B2C sales, the HSN-wise summary, tax split (CGST/SGST/IGST) and credit notes. OptoSoft gives you this data in the format needed for GSTR-1 and GSTR-3B, so filing is a review-and-submit job instead of manual compilation.
Is OptoSoft available outside India?
Yes. GST returns apply only in India; elsewhere OptoSoft is configured for local VAT or sales-tax reporting instead. The international plan is USD 399 per store per year with the same billing, prescription, CRM and inventory features as the India plan.