General information, not professional advice. GST rules, rates and due dates change by notification. Check the current position on the GST Portal or with your CA before you act on anything here.
The short version
- Monthly filers: GSTR-1 on the 11th, GSTR-3B on the 20th.
- QRMP filers: IFF by the 13th if you use it, PMT-06 by the 25th for the first two months, quarterly GSTR-1 by the 13th and GSTR-3B by the 22nd or 24th by state.
- Composition dealers: CMP-08 by the 18th after each quarter, GSTR-4 by 30 June after the year.
- GSTR-9 annual return by 31 December following the financial year, where it applies to you.
- Late fee runs per day per return with a cap, and interest runs at 18% a year on tax paid late.
If you file monthly
| Return | What it is | Due |
|---|---|---|
| GSTR-1 | Outward supplies, invoice by invoice for B2B | 11th of the next month |
| GSTR-3B | Summary and payment | 20th of the next month |
| GSTR-2B | Auto-drafted ITC statement, nothing to file | Generated on the 14th |
The 14th matters even though you file nothing: it is when your purchase credit for the month becomes visible, and it is the document your reconciliation runs against before you claim in 3B on the 20th.
If you are on QRMP
The Quarterly Return, Monthly Payment scheme is open to taxpayers with aggregate turnover up to ₹5 crore. You file two returns a quarter instead of six, but you still pay monthly.
- IFF, optional, by the 13th of the following month for the first two months of the quarter. Use it if your B2B buyers want their credit without waiting for the quarter to end.
- PMT-06, the monthly tax deposit for months one and two, by the 25th.
- GSTR-1 for the quarter by the 13th after the quarter ends.
- GSTR-3B for the quarter by the 22nd or 24th, depending on your state group.
If you are under composition
- CMP-08, the quarterly statement and payment, by the 18th after each quarter.
- GSTR-4, the annual return for composition taxpayers, by 30 June following the financial year.
More on who can be in the scheme and what it costs you in the composition guide.
Annual returns
GSTR-9 is due by 31 December following the financial year. It is optional for taxpayers below the notified turnover threshold and mandatory above it. GSTR-9C, the reconciliation statement, applies above a higher threshold. Both are consolidations, so they are only as easy as your monthly filings were consistent.
What being late costs
Two separate charges, and people forget the second one:
- Late fee, charged per day per return until you file, split equally between CGST and SGST, with a lower daily rate for nil returns and an overall cap that depends on your turnover.
- Interest at 18% a year on the tax paid late, calculated from the due date to the date of payment. Interest applies to the tax, not to the late fee.
There is a third cost that is not a charge: your buyers cannot claim credit on invoices you have not reported, so a late GSTR-1 is felt by your customers before it is felt by you.
A working routine
Most late filings are not decisions, they are the result of documents that were not ready. A routine that survives a busy month:
- Through the month: record each sale and purchase when it happens, not in a heap.
- 1st to 5th: hand your CA the month's file. Here is the list.
- By the 11th: GSTR-1 filed.
- 14th to 18th: reconcile purchases against 2B, chase suppliers who have not filed.
- By the 20th: 3B filed and tax paid.
Reminders that name the GSTIN
AawazAI shows upcoming GST dates on the Aaj screen and sends due-date reminders, naming the GSTIN when you hold more than one, so a reminder for the wrong shop is not a thing that happens. The month's numbers sit under Reports as GSTR-1, 3B and 9 summaries, ready to hand over.
Due dates on the screen you already open
AawazAI puts the month's GST dates on Aaj, sends reminders that name the GSTIN, and keeps the GSTR-1 and 3B summaries ready under Reports.
Frequently asked questions
What is the due date for GSTR-1 and GSTR-3B?
For monthly filers, GSTR-1 is due on the 11th of the following month and GSTR-3B on the 20th. QRMP filers file both quarterly, GSTR-1 by the 13th after the quarter and GSTR-3B by the 22nd or 24th depending on their state, while paying monthly through PMT-06 by the 25th.
What is the late fee for filing GST returns late?
A daily late fee applies per return until it is filed, shared equally between CGST and SGST, at a lower daily rate for nil returns, subject to a cap linked to turnover. Separately, interest at 18% a year runs on any tax paid after the due date.
Who can opt for the QRMP scheme?
Taxpayers with aggregate turnover up to ₹5 crore in the preceding financial year. You file GSTR-1 and GSTR-3B quarterly and deposit tax monthly, and you can still upload B2B invoices monthly through IFF so your buyers get their credit sooner.
Is GSTR-9 mandatory?
It is optional below the notified turnover threshold and mandatory above it, and is due by 31 December following the financial year. GSTR-9C, the reconciliation statement, kicks in at a higher threshold.
Does a nil return still have to be filed?
Yes. A period with no sales still needs its returns, and a nil GSTR-1 or 3B can be filed quickly, including by SMS for eligible taxpayers. Not filing attracts the late fee anyway.