GST return filing due dates in India — monthly, quarterly, and annual calendar
Under the standard monthly cycle, GSTR-1 is due on the 11th of the following month and GSTR-3B on the 20th. Taxpayers with turnover up to Rs 5 crore can opt for the QRMP scheme, filing GSTR-1 and GSTR-3B quarterly (with a monthly tax payment) instead. GSTR-9 is due annually by 31 December, and composition taxpayers file CMP-08 quarterly.
Monthly filers: GSTR-1 and GSTR-3B
For taxpayers not opted into QRMP, GSTR-1 is due on the 11th of the month following the tax period, and GSTR-3B is due on the 20th of the following month. Both must be filed every month regardless of whether there was any business activity — a month with no sales still requires a nil GSTR-1 and GSTR-3B.
The QRMP scheme for smaller taxpayers
Taxpayers with aggregate turnover up to Rs 5 crore in the preceding financial year can opt for the Quarterly Return, Monthly Payment (QRMP) scheme. Under QRMP, GSTR-1 and GSTR-3B are filed quarterly, but tax must still be paid monthly through a simplified challan (using either the fixed sum method based on the previous quarter's liability, or self-assessment). Quarterly GSTR-1 is due by the 13th of the month after the quarter; GSTR-3B is due by the 22nd or 24th of that month, depending on which state group the taxpayer falls into.
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Talk to a CA →Annual returns: GSTR-9 and GSTR-9C
GSTR-9, the annual return, is due by 31 December following the end of the relevant financial year — for example, the GSTR-9 for FY 2025-26 is due by 31 December 2026. Taxpayers above Rs 5 crore turnover must also file GSTR-9C by the same date.
Composition scheme returns
Composition taxpayers file a quarterly payment statement in Form CMP-08 by the 18th of the month following the quarter, and an annual return in Form GSTR-4 by 30 April following the end of the financial year.
Why marking these dates matters more than it seems
Late fees accrue per day, per return, from the day after the due date — there is no grace period. A business that treats due dates loosely across a full year can accumulate late fees that meaningfully exceed what a CA retainer to manage filings on schedule would have cost. Setting calendar reminders (or better, having a CA manage the schedule) is the cheapest form of GST compliance insurance available.
What is the QRMP scheme and who is eligible?
QRMP (Quarterly Return, Monthly Payment) lets taxpayers with aggregate turnover up to Rs 5 crore in the previous financial year file GSTR-1 and GSTR-3B quarterly instead of monthly, while still paying tax every month through a simplified challan. It significantly reduces the filing burden for smaller businesses while keeping monthly cash flow to the government largely unchanged.
This article is for general information only. For your specific situation, consult a practicing CA.
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