Find GST return due dates for all return types — GSTR-1, GSTR-3B, GSTR-4, GSTR-9, GSTR-9C and more. Filter by taxpayer category, month, and year. Updated for FY 2024-25 with late fee reference.
Find due dates for all GST returns by period and taxpayer type
Showing due dates for tax period: March 2026
Statement of outward supplies (sales) — details of all B2B, B2C, exports, credit/debit notes issued during the tax period
For QRMP quarterly filers, due by 13th of month after quarter end. IFF (Invoice Furnishing Facility) available for M1 & M2 of quarter.
Optional amendment to GSTR-1 to add/modify records before filing GSTR-3B. Auto-populated from counterparty GSTR-2B corrections.
Optional return. Available from GSTR-1 filing date until GSTR-3B due date.
Summary return of outward supplies, ITC claimed, and tax payment. Most important compliance return. Tax must be paid with this filing.
For QRMP: 22nd for Cat-I states, 24th for Cat-II states. Interest @18%/year on tax not paid by due date.
Read-only auto-drafted statement of inward supplies from counterparty GSTR-1 filings. Used to reconcile ITC.
No filing required. Auto-generated. Compare with GSTR-2B for ITC verification.
Static auto-drafted statement of Input Tax Credit (ITC) based on counterparty filings. Generated on 14th of each month. Used for ITC reconciliation.
No filing required. Auto-generated on 14th. Basis for ITC claims in GSTR-3B under rule 36(4).
Annual return for composition scheme taxpayers (small businesses with turnover up to ₹1.5 crore paying fixed tax rate). Replaces GSTR-1 & 3B.
CMP-08 (quarterly tax payment) is also mandatory for composition dealers — due 18th of month after quarter end.
Comprehensive annual return consolidating all monthly/quarterly GSTR-1 and GSTR-3B data. Reconciles all transactions for the financial year.
Late fee is 0.25% of turnover per state for each day of delay. No fixed cap — based on turnover.
Reconciliation between audited accounts and GSTR-9 filed. Certified by Chartered Accountant or Cost Accountant. Mandatory for turnover > ₹5 crore.
Filed along with GSTR-9. Must be certified by a CA/CMA.
Return for non-resident foreign taxable persons who conduct business transactions in India during their stay.
Return for suppliers of Online Information Database Access and Retrieval (OIDAR) services from outside India to non-business recipients in India.
Return for Input Service Distributors (ISD) to distribute ITC to their branches. Shows distribution of CGST, SGST, IGST to eligible units.
Return for persons required to deduct TDS under GST (government entities, PSUs, specified category of persons notified by government).
Return for e-commerce operators required to collect Tax at Source (TCS) at 1% on net value of taxable supplies made through their platform.
Final return filed after GST registration is cancelled. Declares stock held on cancellation date and reverses ITC availed on such stock.
Return for persons having Unique Identification Number (UIN) — foreign diplomatic missions and embassies — to claim refund of GST paid on inward supplies.
| Return | Frequency | Due Date (Large) | Due Date (QRMP) | Late Fee/Day |
|---|---|---|---|---|
| GSTR-1 | Monthly | 11th of next month | 13th of month after quarter | ₹50 (₹20 nil) |
| GSTR-3B | Monthly | 20th of next month | 22nd/24th of month after quarter | ₹50 (₹20 nil) |
| GSTR-4 | Annual | April 30 (composition) | — | ₹50 (₹20 nil) |
| GSTR-9 | Annual | December 31 | — | 0.25% of turnover/day |
| GSTR-9C | Annual | December 31 | — | Same as GSTR-9 |
| GSTR-7 | Monthly | 10th of next month | — | ₹50/day (max ₹10,000) |
| GSTR-8 | Monthly | 10th of next month | — | ₹50/day |
GST return due dates and compliance explained
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