The Goods and Services Tax (GST) is an important part of India’s tax system. It mandates all registered taxpayers to file returns on time to comply with the GST rules. This is why knowing about the GST return due dates is important, as it helps avoid penalties and ensure smooth business operations.

There are, however, different GSTR Forms depending on the business type and turnover, which follow different GSTR due dates. If you miss these dates, it will incur late fees and interest charges. In this blog, we will understand everything about the GST return due date for timely return filing.

Why Do GSTR Due Dates Matter?

Here are all the reasons why the GST return due date matters when filing returns:

• Avoiding Penalties and Interest: If a business doesn’t file a return on time, GST rules necessitate the business to pay late fees and interest charges. You can avoid these penalties and interest by filing a return on time.
• Maintaining Tax Compliance: Adhering to the GSTR due date is necessary for all GST-registered businesses to ensure timely compliance with tax laws.
• Avoiding Suspension of GST Registration: In case a business repeatedly fails to file GST returns by the due date, its GST registration may be suspended and cancelled. To avoid these businesses must file returns by or before the due date.
• Reduced Risk of System Blockages: Delayed returns can block E-Way Bill generation or even create credit mismatches, which can disrupt business operations.

Monthly GST Returns Due Dates

For regular taxpayers in India, it’s necessary to file monthly GST returns on time to stay compliant and avoid penalties. The GST return due dates are fixed for different GST forms.

• The GSTR-1 reports details of all outward supplies (sales). The GST 1 due date is the 11th of the following month.
• GSTR-3B is a summary return that contains details of sales, purchases, tax liability, and ITC claims. GST 3B due date is the 20th of the following month.
• The businesses whose turnover is above ₹5 crore have to file GSTR-5, which is also due by the 20th of each month.
• GSTR-6 is for Input Service Distributors, and should be filed by the 13th of the following month.
• GSTR-7 is for Tax Deducted at Source (TDS), and shall be paid by the 10th of the next month.
• GSTR-8 is filed by the E-commerce operators for Tax Collected at Source (TCS), and shall be filed by the 10th of every month.

If returns are filed by the GST filing last dates, then it ensures smooth compliance and accurate tax credits. Any delays in filing the returns, however, can lead to penalties, audits, or GST registration cancellation.

Quarterly GST Returns Due Dates

The Quarterly Return Monthly Payment (QRMP) scheme allows businesses with an annual turnover of up to ₹5 crores to file GST returns every quarter instead of monthly. For such taxpayers:

• The GSTR-1 due date is the 13th of the month following the quarter. It has details of the outward sales results of the quarter.
• The GSTR-3B due date for those who file tax quarterly is the 22nd or 24th of the month next to the quarter. This depends on the state where the business is registered.
• The 22nd is the due date for category 1 states, and the 24th is the due date for category 2nd states.

Annual GST Return Deadlines

The GST annual return is a comprehensive summary of all monthly or quarterly returns filed under a financial year. It gives a complete overview of sales, purchases, input tax credit, and tax liabilities. All registered taxpayers are mandated to file GSTR-9 annually. E-commerce operators need to file GSTR-9B as they are allowed to collect Tax Collected at Source (TCS) under GST.

• The GST return due date to file these annual returns is 31 December following the end of the financial year. For example, for the financial year 2024-25, the GST filing last date will be 31st Dec 2025.
• Moreover, businesses with an annual turnover exceeding ₹5 crore have to file GSTR-9C, a reconciliation statement certified by a Chartered Accountant. Its due date is also 31st December, following the end of the financial year.

Overview of GST Return Due Date and Timelines

Here is a short overview of the GST return due date and timelines:

Types of GST Returns	Due Date
GSTR-1	Monthly: 11th of next month Quarterly (QRMP): 13th of the month after quarter end
GSTR-3B	Monthly: 20th of next month Quarterly (QRMP): 22nd or 24th of next month (state-dependent)
GSTR-4	Quarterly: 18th of the month after quarter end
GSTR-5	Monthly: 13th of next month
GSTR-6	Monthly: 13th of next month
GSTR-7	Monthly: 10th of next month
GSTR-8	Monthly: 10th of next month
GSTR-9	Annual: 31st December of the next financial year
GSTR-10	Once, within 3 months of cancellation
CMP-08	Quarterly: 18th of the month after quarter end
ITC-04	Quarterly: 28th of the month after quarter end

Late Fees and Penalties Imposed on Late GST Filing

If you miss the GST return due date, you will have to face penalties and compliance issues. The GST system will impose late fees and interest charges to encourage timely filing.

• If a taxpayer has missed the prescribed timeline to pay the GST, then a late fee of ₹50 per day (₹25 each under CGST and SGST) will be levied.
• The maximum late fee that can be charged is ₹10,000.
• For NIL returns, the late fee is reduced to ₹20 per day (₹10 each under CGST and SGST). 
• Moreover, an interest of 18% per annum is levied on the outstanding tax amount for the day you haven’t paid the GST.

Smart Compliance Practices for Timely GST Filings

Here are some tips to help businesses stay GST compliant:

• Start maintaining a GST calendar. This will help you to keep track of monthly, quarterly, and annual GST return deadlines.
• Use GST software to automate tax calculations and tax filings. This will ensure accurate invoice generation and tax computation.
• Reconcile invoices on a regular basis to avoid mismatches. You can cross-check invoices with GSTR to reduce mismatches and errors.
• Submit GST returns even in case of nil transactions to avoid late fees.
• Always file a return before the GST last filing date. This will help in maintaining compliance and avoiding penalties.

The GST return due date helps taxpayers to plan and file returns on time and ensure smooth business operations. Monthly return filers shall focus on the GSTR 1 due date and GSTR 3B due date, as these are very frequent.

No matter the type of GST return, timely GST return filing not only helps you stay compliant but also avoid paying penalties. It also helps you maintain a proper GST record that acts as income proof when you apply for a business loan.

Frequently Asked Questions (FAQs)

1. Is GSTR-1 monthly or quarterly?

Small taxpayers whose business has an aggregate turnover of up to ₹5 crore have an option to choose between monthly or quarterly filing for GSTR-1.

2. How can one decide which type of GST return to file?

The type of GST return one file depends on various factors like turnover of a business, nature of your transactions, and the specific terms and conditions of the tax authorities.

3. How do I ensure that I never miss a GST filing deadline?

To track GST deadlines, you shall maintain a GST calendar and set automated reminders. You can also use GST return filing software, which will simplify the tracking and submission.

4. Can I switch between monthly and quarterly filing?

Yes, it’s possible to switch between monthly and quarterly filing by opting in or out of the QRMP scheme.

5. What happens if I miss the GST return due date?

If you miss the GST return due date, you will be charged a late fee and interest. The late fee is ₹50 per day. You will also have to pay the interest of 18% on the outstanding tax amount.

6. Can I revise the wrong return filed?

GST returns cannot be revised, but corrections can be made in subsequent returns.

7. How does a GST return due date differ for all taxpayers?

Small taxpayers who have a turnover up to ₹5 crore can opt for the QRMP scheme and file returns quarterly instead of monthly. However, they will need to pay the tax monthly through PMT-06.

8. What are the benefits of timely GST filing?

With timely filing of GST, you can have uninterrupted Input Tax Credit (ITC), better compliance rating, better vendor relationships, and no need to pay late fees and penalties.

9. Are GST due dates the same for all states?

In general, the dates are the same. However, for those who come under the QRMP scheme, the due date for filing GSTR-3B slightly differs as per the State’s category.

10. What are the common errors one should avoid while filing GST returns?

You shall avoid making wrong GST entries, mismatched invoice details, claiming ineligible ITC, and missing filing deadlines.