GST Return Due Date Calendar
Monthly, quarterly and annual due dates — GSTR-1, 3B, 9, 9C and CMP-08.
| 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 (turnover > Rs 5 Cr) |
| GSTR-3B (QRMP) | Summary return (quarterly under QRMP) | 22nd or 24th of next month after quarter end (state-wise) | Quarterly | QRMP scheme taxpayers |
| 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 April | 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 (Amazon, Flipkart etc.) |
| 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 cancellation | 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 April / 25th October | Half-yearly | Manufacturers sending goods to job workers (turnover > 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 liability for delayed payment; 24% per annum on excess ITC claimed and utilised.
- GSTR-9 / 9C: Late fee ₹200 per day (capped at 0.50% of turnover in state).
- 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 earlier GSTR-3B returns are pending beyond prescribed limits.
Other GST Tools
GST Rate Finder & HSN/SAC Lookup
Search GST rates by HSN or SAC code, or by goods/service name.
Open Tool →GST Invoice Generator
Generate a compliant GST invoice with CGST/SGST/IGST split — download as PDF.
Open Tool →GST Input Tax Credit (ITC) Calculator
Calculate eligible ITC and identify blocked credits under Section 17(5).
Open Tool →