Monthly and quarterly return due dates
Taxpayers with aggregate turnover up to ₹5 crore can opt for the QRMP scheme (quarterly returns, monthly payment). Everyone else files monthly.
| Form | Who files | Due date |
|---|---|---|
| GSTR-1 (monthly) | Regular taxpayers not in QRMP | 11th of the next month |
| IFF (optional) | QRMP taxpayers, for B2B invoices of month 1 and 2 of the quarter | 1st to 13th of the next month |
| GSTR-1 (quarterly) | QRMP taxpayers | 13th of the month after the quarter |
| GSTR-3B (monthly) | Regular taxpayers not in QRMP | 20th of the next month |
| PMT-06 | QRMP taxpayers, tax for month 1 and 2 of the quarter | 25th of the next month |
| GSTR-3B (quarterly) | QRMP taxpayers in Category X states | 22nd of the month after the quarter |
| GSTR-3B (quarterly) | QRMP taxpayers in Category Y states | 24th of the month after the quarter |
| GSTR-7 | Deductors of GST TDS (section 51) | 10th of the next month |
| GSTR-8 | E-commerce operators collecting TCS (section 52) | 10th of the next month |
| GSTR-6 | Input Service Distributors | 13th of the next month |
| CMP-08 | Composition taxpayers, tax for the quarter | 18th of the month after the quarter |
Category X and Y are fixed by the notification for the QRMP scheme. Broadly, Category X is most of western and southern India (for example Gujarat, Maharashtra, Karnataka, Tamil Nadu, Kerala, Telangana), and Category Y is northern and eastern India (for example Punjab, Haryana, Delhi, Uttar Pradesh, Rajasthan, Bihar, West Bengal). Confirm your own state on the portal.
Annual and half-yearly dates
| Form or deadline | Who | Due date for FY 2026-27 |
|---|---|---|
| GSTR-4 | Composition taxpayers (annual return) | 30 April 2027 |
| ITC-04 | Job work — principals with turnover above ₹5 crore (half-yearly) | 25 October 2026 (Apr–Sep) and 25 April 2027 (Oct–Mar) |
| ITC-04 | Job work — principals with turnover up to ₹5 crore (annual) | 25 April 2027 |
| Last date to claim ITC for FY 2026-27 | Everyone (section 16(4)) | 30 November 2027, or the date the annual return is filed if earlier |
| GSTR-9 | Regular taxpayers (annual return) | 31 December 2027 |
| GSTR-9C | Taxpayers with aggregate turnover above ₹5 crore (self-certified reconciliation) | 31 December 2027 |
Small taxpayers have been exempted from GSTR-9 year by year (the limit used has been ₹2 crore of aggregate turnover). Check whether the exemption has been notified for the year you are filing before you skip it.
Late fee and interest: how the penalty is worked out
Two separate charges apply to a late return. Late fee is a fixed amount per day under section 47, capped by turnover. Interest under section 50 is 18% a year on tax paid late, charged on the part paid in cash (from the electronic cash ledger), counted from the day after the due date to the day of payment.
| GSTR-3B and GSTR-1 late fee | Per day (CGST + SGST) | Maximum per return |
|---|---|---|
| Nil return | ₹20 | ₹500 |
| Aggregate turnover up to ₹1.5 crore | ₹50 | ₹2,000 |
| Turnover ₹1.5 crore to ₹5 crore | ₹50 | ₹5,000 |
| Turnover above ₹5 crore | ₹50 | ₹10,000 |
These caps come from Notification Nos. 19/2021 and 20/2021–Central Tax. For GSTR-9 the late fee is per day with a cap linked to turnover (Notification No. 07/2023–Central Tax).
Worked example: GSTR-3B filed 12 days late
An illustration. A trader with ₹3 crore turnover files the monthly GSTR-3B for August 2026 on 2 October 2026 instead of 20 September 2026, which is 12 days late. Net tax payable in cash is ₹2,00,000.
| Item | Working | Amount (₹) |
|---|---|---|
| Interest at 18% a year | 2,00,000 × 18% × 12 ÷ 365 | 1,184 |
| Late fee | 12 days × ₹50 (cap ₹5,000 not reached) | 600 |
| Total cost of filing late | 1,784 |
The late fee is paid in cash and cannot be set off from input tax credit. Interest is paid in cash too. A missed GSTR-3B also blocks the next month’s return, so one late month tends to make the next one late as well.
The three-year bar on old returns
The Finance Act, 2023 added a time limit to sections 37, 39, 44 and 52 of the CGST Act: a return cannot be filed after three years from its due date. GSTN enforced this on the portal from the September 2025 tax period, so from 1 October 2025 returns whose due date fell more than three years earlier are barred. The bar covers GSTR-1, GSTR-1A, GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8 and GSTR-9/9C, and it rolls forward every month.
If you have unfiled returns from three years ago, file them now; once barred, the portal will not accept them, and the department can still raise a demand for the period.
Check before the due date
- GSTR-1 is filed before GSTR-3B, because 3B’s outward liability is auto-filled from GSTR-1 and, since the July 2025 tax period, cannot be edited in 3B. Corrections go through GSTR-1A. See IMS and GSTR-2B reconciliation.
- GSTR-2B has been reviewed in IMS (accept, reject or pending) before ITC is claimed.
- The cash ledger has enough balance for the cash part of the tax plus interest and late fee.
- E-way bill generation is blocked if GSTR-3B (or CMP-08 for composition) is not filed for two consecutive periods (rule 138E), so a missed return can stop dispatches. See the e-way bill rules.
- Due dates that fall on a holiday are not moved automatically. File the working day before.
Doing this in software
In SME ERP, GST is handled by the India Compliance app on ERPNext: GSTR-1 is prepared from your sales invoices, the GSTR-3B report is built from the same books, and purchases are matched against GSTR-2B in the purchase reconciliation tool, so the return figures are produced from entries rather than re-keyed. Portal-connected features such as e-invoice, e-way bill and GSTR downloads need your GST portal API access. Use the GST calculator for quick checks.
Frequently asked questions
What is the due date for GSTR-3B?
The 20th of the next month for monthly filers. Quarterly (QRMP) filers file by the 22nd or 24th of the month after the quarter, depending on their state.
What is the due date for GSTR-1?
The 11th of the next month for monthly filers, and the 13th of the month after the quarter for QRMP filers, who can upload B2B invoices for the first two months through IFF between the 1st and 13th.
What is the late fee for filing GSTR-3B late?
₹50 a day (₹20 a day for a nil return), capped at ₹500 for nil returns and at ₹2,000, ₹5,000 or ₹10,000 depending on turnover. Interest at 18% a year is charged separately on tax paid late in cash.
Can I file a GST return after three years?
No. Since 1 October 2025 the GST portal does not accept returns filed more than three years after their due date, under the time limit added by the Finance Act, 2023.
What is the last date to claim input tax credit for a year?
30 November after the end of the financial year, or the date the annual return is filed, whichever is earlier (section 16(4)).
Practical, India-specific guides from the team behind WebSoftOS cloud ERP, by Ridhi Technologies, Zirakpur, Punjab.