GST Return Due Date Tracker

A GST Due Date Tracker is an online tool that displays all upcoming GST return filing deadlines, payment due dates, and compliance timelines for businesses registered under GST in India. It helps taxpayers avoid late fees, interest, and penalties by providing timely reminders and a clear calendar view of all obligations. Missing GST due dates can result in late fees of ₹50/day (₹20/day for nil returns), interest at 18% per annum on outstanding tax, and potential suspension of GSTIN. This tracker is essential for businesses, CAs, and tax professionals managing multiple GST registrations.

For taxpayers with annual aggregate turnover up to ₹5 Crores, GSTR-1 is due on the 13th of the month following the quarter (for QRMP scheme) or the 11th of the following month (for monthly filers with turnover above ₹1.5 Crores). GSTR-3B is due on the 22nd or 24th of the month following the quarter (for QRMP), depending on the state, or the 20th of the following month (for monthly filers). For FY 2025-26, quarterly filers under QRMP scheme file GSTR-3B for Jan-Mar by April 22/24, Apr-Jun by July 22/24, Jul-Sep by October 22/24, and Oct-Dec by January 22/24 of the next year.

The Quarterly Return Filing and Monthly Payment (QRMP) scheme allows taxpayers with annual aggregate turnover up to ₹5 Crores to file GSTR-1 and GSTR-3B on a quarterly basis while making tax payments monthly through Invoice Furnishing Facility (IFF) for the first two months of each quarter. Under QRMP: (1) Months 1 and 2 — pay tax via IFF (by 13th of the next month, only for B2B invoices above ₹1 Lakh), (2) Month 3 — file quarterly GSTR-1 (by 13th of the next month) and GSTR-3B (by 22nd or 24th of the next month). This scheme reduces compliance burden for small businesses while ensuring regular tax flow to the government.

Late filing of GST returns attracts multiple penalties: (1) Late fee — ₹50 per day (₹25 CGST + ₹25 SGST) for GSTR-3B, ₹20 per day for nil returns, capped at ₹5,000; (2) Interest — 18% per annum on the outstanding tax amount from the due date until actual payment under Section 50; (3) For GSTR-1, late fee is ₹200 per day (₹100 CGST + ₹100 SGST) with no cap for some periods; (4) Section 122 penalty — up to ₹10,000 or 10% of tax (whichever is higher) for not filing returns; (5) GSTIN suspension after continuous non-filing. The tracker helps you monitor all deadlines to avoid these costly penalties.

GSTR-9 (Annual Return) is due by December 31 of the year following the relevant financial year. For FY 2024-25, the GSTR-9 due date is December 31, 2025. However, the government often extends this deadline through notifications. GSTR-9 is mandatory for taxpayers with annual aggregate turnover above ₹2 Crores, while taxpayers with turnover up to ₹2 Crores can opt to file GSTR-9C (Reconciliation Statement) or may be exempted. The GSTR-9 due date tracker ensures you file on time and avoid the late fee of ₹200/day (₹100 CGST + ₹100 SGST) subject to a maximum of 0.5% of turnover.

GSTR-7 is the return for Tax Deducted at Source (TDS) under GST, filed by entities required to deduct TDS — government departments, local authorities, and notified entities with contracts exceeding ₹2.5 Lakhs (₹1 Lakh for specific entities). GSTR-7 is due by the 10th of the following month in which TDS was deducted. The return shows details of TDS deducted, including the deductee's GSTIN, amount, and tax deducted. Late filing attracts a fee of ₹200/day (₹100 CGST + ₹100 SGST) with no cap. TDS certificates (GSTR-7A) are auto-generated for deductees to claim credit. This tracker monitors all GSTR-7 deadlines throughout the year.

The GST Due Date Tracker is invaluable for Chartered Accountants and tax professionals managing multiple clients because it: (1) Provides a consolidated calendar view of all filing deadlines across client GSTINs, (2) Sends advance notifications before due dates to ensure timely compliance, (3) Tracks both regular returns (GSTR-1, 3B) and special returns (GSTR-9, GSTR-7, ITC-04), (4) Differentiates between state-wise due dates (22nd vs 24th for QRMP), (5) Highlights ITC reversal deadlines and annual return timelines, and (6) Helps manage workload distribution during peak filing seasons. Missing even one deadline across multiple clients can result in significant cumulative penalties and loss of client trust.