Which GST returns you file, and when, depends on your turnover and the scheme you are under. These are the usual due dates. The government sometimes extends them by notification, so check the GST portal before relying on a date.
Monthly filers
Businesses with turnover above ₹5 crore, and smaller ones that choose to, file two returns every month:
- GSTR-1 (details of sales): 11th of the following month
- GSTR-3B (summary return and tax payment): 20th of the following month
Quarterly filers under the QRMP scheme
Businesses with turnover up to ₹5 crore can file quarterly and pay tax monthly:
- Invoice Furnishing Facility, optional, for the first two months of a quarter: 13th of the following month
- Tax payment in form PMT-06 for the first two months: 25th of the following month
- GSTR-1 for the quarter: 13th of the month after the quarter
- GSTR-3B for the quarter: 22nd of the month after the quarter for taxpayers in Kerala
Composition dealers
- CMP-08 (quarterly statement and payment): 18th of the month after the quarter
- GSTR-4 (annual return): 30 June after the end of the financial year
Annual return
GSTR-9 is due by 31 December after the end of the financial year. Businesses above the specified turnover also file a reconciliation statement in GSTR-9C.
What a late return costs
A late fee is charged for every day of delay, and interest is charged on tax paid late. You cannot file a return until the earlier ones are filed, and continued default can block e-way bill generation and lead to cancellation of registration. Your customers also cannot claim credit for your invoices until GSTR-1 is filed, which is often the cost that hurts most.
This guide is general information, not professional advice for your situation. Rules and due dates change; talk to us before acting on it.