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Due dates shown are based on standard GST rules for FY 2025-26. The GST Council and CBIC may extend deadlines via notifications. Always verify current due dates on the official GST portal before filing. Late filing attracts penalty and interest.

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Return Types Explained

GSTR-1

Outward supplies (sales). Filed monthly (11th) or quarterly (13th for QRMP).

GSTR-3B

Monthly summary return with tax payment. Filed by 20th of each month (or 22nd/24th for QRMP).

GSTR-9

Annual return. Mandatory for turnover above ₹2 crore. Due by 31 December of the next FY.

GSTR-4

Annual return for composition scheme taxpayers. Due by 30 April of the next FY.

FAQ

GSTR-3B is a monthly self-declaration return summarising outward/inward supplies and tax payment. Monthly filers: due on the 20th of the following month. QRMP scheme filers: due on the 22nd (Category 1 states) or 24th (Category 2 states) of the month following the quarter.

GSTR-9 is mandatory for regular GST taxpayers with annual aggregate turnover above ₹2 crore. Taxpayers with turnover above ₹5 crore must also file GSTR-9C (reconciliation statement certified by a CA/CMA). The annual return is due by December 31 of the following financial year.

Late fee is ₹50 per day (₹25 CGST + ₹25 SGST) for GSTR-3B with tax liability. For Nil returns, it is ₹20 per day (₹10 CGST + ₹10 SGST). Maximum late fee is ₹10,000 per return. Interest @ 18% per annum applies on unpaid tax amount from the due date.

QRMP (Quarterly Return Monthly Payment) scheme is for GST taxpayers with annual turnover up to ₹5 crore. They file GSTR-1 and GSTR-3B quarterly, but pay tax monthly via a challan (PMT-06) by the 25th of each month. This reduces the number of return filings from 24 to 8 per year.

GST Due Date Calendar