GST Return Due Date Calendar
Monthly, quarterly and annual due dates — GSTR-1, 3B, 9, 9C and CMP-08.
The GST Return Due Date Calendar lists monthly, quarterly and annual due dates for GST returns, including GSTR-1, GSTR-3B, GSTR-9, GSTR-9C and CMP-08. It is for GST-registered businesses and their accountants planning filings, and it summarises late filing implications. Confirm dates against current CBIC and GSTN notifications before filing.
Use the GST Return Due Date Calendar
| Form | Purpose | Due Date | Frequency | Applies To |
|---|---|---|---|---|
| GSTR-1 | Outward supplies (monthly filers) | 11th | Monthly | Regular taxpayers with turnover > Rs 5 Cr or those not opting QRMP |
| GSTR-1 (QRMP) | Outward supplies (quarterly under QRMP) | 13th of next month after quarter end | Quarterly | QRMP scheme taxpayers |
| IFF (QRMP) | Optional invoice furnishing for first 2 months of quarter (B2B only) | 13th | Monthly | QRMP taxpayers (optional) |
| GSTR-3B | Summary return with tax payment (monthly) | 20th | Monthly | Regular taxpayers with turnover > Rs 5 Cr or those not opting QRMP |
| GSTR-1A | Optional amendment of GSTR-1 / IFF for the same tax period | Before filing GSTR-3B of that period | Monthly | Regular taxpayers (optional; once per tax period) |
| GSTR-3B (QRMP) | Summary return (quarterly under QRMP) | 22nd or 24th of next month after quarter end (state-wise) | Quarterly | QRMP scheme taxpayers (22nd for principal place of business in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Dadra and Nagar Haveli and Daman and Diu, Puducherry, Andaman and Nicobar Islands, Lakshadweep; 24th elsewhere) |
| PMT-06 | Monthly tax payment for QRMP taxpayers | 25th | Monthly | QRMP taxpayers - first 2 months of each quarter |
| CMP-08 | Statement-cum-challan for composition scheme | 18th of next month after quarter end | Quarterly | Composition dealers |
| GSTR-4 | Annual return for composition dealers | 30th June | Annual | Composition scheme taxpayers |
| GSTR-5 | Return for non-resident foreign taxpayer | 13th | Monthly | Non-resident foreign taxpayers |
| GSTR-5A | Return for OIDAR service providers (foreign) | 20th | Monthly | Online Information & Database Access Retrieval providers from outside India |
| GSTR-6 | Return for Input Service Distributor (ISD) | 13th | Monthly | Input Service Distributors |
| GSTR-7 | TDS deductor return | 10th | Monthly | Government departments and notified deductors |
| GSTR-8 | TCS collector return (e-commerce operators) | 10th | Monthly | E-commerce operators required to collect TCS |
| GSTR-9 | Annual return | 31st December of next FY | Annual | Regular taxpayers (turnover > Rs 2 Cr) |
| GSTR-9C | Self-certified reconciliation statement | 31st December of next FY | Annual | Regular taxpayers with turnover > Rs 5 Cr |
| GSTR-10 | Final return after cancellation of registration | Within 3 months of the date of cancellation or of the cancellation order, whichever is later | Event | Taxpayers whose registration is cancelled |
| GSTR-11 | Inward supplies for UIN holders | 28th | Monthly | UIN holders (embassies, UN bodies etc.) |
| ITC-04 | Goods sent to job worker (job work return) | 25th October and 25th April (half-yearly) / 25th April (annual) | Half-yearly | Principals sending goods to job workers: half-yearly if AATO > Rs 5 Cr, annual if up to Rs 5 Cr |
Late filing implications
- Late fee (Sec 47): ₹50 per day for normal taxpayers (₹25 CGST + ₹25 SGST), ₹20 per day for nil filers. Maximum capped based on turnover.
- Interest (Sec 50): 18% per annum on tax paid late (on the portion paid in cash); 18% per annum on input tax credit wrongly availed and utilised.
- GSTR-9: From FY 2022-23, late fee ₹50 per day for turnover up to ₹5 crore and ₹100 per day up to ₹20 crore (capped at 0.04% of turnover in the State/UT); ₹200 per day above ₹20 crore (capped at 0.5%).
- GSTR-3B hard-lock: From the July 2025 tax period, the tax liability auto-populated in GSTR-3B from GSTR-1, GSTR-1A or IFF cannot be edited in GSTR-3B; correct it through GSTR-1A before filing GSTR-3B.
- Three-year time bar: Returns under Sections 37, 39, 44 and 52 (including GSTR-1, 3B, 4, 5, 6, 7, 8 and 9) cannot be filed after three years from their due date; the GST portal enforces this from July 2025.
- Sequential filing: GSTR-1 / IFF cannot be filed if GSTR-3B for the preceding month (or quarter, for QRMP taxpayers) has not been filed (Rule 59(6)).
- Use the GST Late Fee Calculator to compute the exact amount.
Important note: This tool provides an indicative output only. It does not factor in every special provision, surcharge, exception, or recent notification. Verify with the firm before acting on any computation.
Frequently Asked Questions
What are the main monthly GST return due dates?
For monthly filers, GSTR-1 is due on the 11th and GSTR-3B on the 20th of the following month. QRMP taxpayers file both returns quarterly — GSTR-1 by the 13th and GSTR-3B by the 22nd or 24th of the month after the quarter — while paying tax for the first two months of the quarter through PMT-06 by the 25th.
When is the GST annual return due?
GSTR-9 (annual return) and GSTR-9C (reconciliation statement) are due by 31 December following the end of the financial year. For FY 2025-26, both are due by 31 December 2026. GSTR-9 is generally mandatory for taxpayers with aggregate turnover above ₹2 crore, and GSTR-9C applies above ₹5 crore.
What are the due dates for composition taxpayers?
Composition taxpayers pay tax quarterly through form CMP-08 by the 18th of the month following each quarter, and file an annual return in GSTR-4 by 30 June following the financial year. They cannot collect tax from customers or claim input tax credit, and issue a bill of supply instead of a tax invoice.
What happens if a GST return is filed late?
A late fee applies for each day of delay — ₹50 per day for most returns (₹20 for nil returns), subject to turnover-linked caps — and interest at 18% per annum applies on tax paid late. Filing also becomes blocked in sequence: GSTR-1 cannot be filed if GSTR-3B for the preceding tax period is pending, and a return cannot be filed at all once three years have passed from its due date.
Due in the next 30 days
GST- CMP-08 for Jul–Sep 2026 quarter
- GSTR-3B for September (monthly filers)
- GSTR-3B for Jul–Sep 2026 quarter (QRMP, 22nd-day States)
- GSTR-3B for Jul–Sep 2026 quarter (QRMP, Delhi and 24th-day States)
- ITC-04 for Apr–Sep 2026
Full compliance calendar → Statutory dates, which can be extended by notification. General information only.