C.K. GuptaMissing a GST deadline is expensive in three ways: late fee per return, 18% annual interest on unpaid tax, and compliance-score damage that affects your buyers’ willingness to deal with you. Bookmark this calendar and set reminders a week ahead.
Dates below reflect the standing rules as of September 2025 (post GST 2.0). Government extensions are occasionally notified — always cross-check the GST portal alerts in the last week of each month.
Regular monthly filers
| Return | What it does | Due every month |
|---|---|---|
| GSTR-1 | Invoice-wise sales details | 11th of the following month |
| GSTR-3B | Summary + pay net tax | 20th of the following month |
| GSTR-1A (when triggered) | Confirm pending corrections before 3B locks | As prompted by the portal |
QRMP filers (turnover up to ₹5 crore)
| Requirement | Frequency | Due date |
|---|---|---|
| GSTR-1 (full quarter) | Quarterly | 13th of the month after the quarter ends |
| IFF — Invoice Furnishing Facility (optional, months 1 & 2 of quarter) | Monthly, optional | 13th of the following month |
| GSTR-3B | Quarterly | 22nd (state group X) / 24th (state group Y) after quarter end |
| Tax payment PMT-06 (fixed 35% or self-assessed) | Monthly | 25th of each month of the quarter |
State group X (22nd): e.g., most western/southern states. Group Y (24th): e.g., most northern/eastern states. The portal shows your exact date on the returns page.
Composition scheme taxpayers
| Return | Covers | Due date |
|---|---|---|
| CMP-08 | Quarterly tax payment (self-assessed) | 18th of the month after each quarter |
| GSTR-4 | Annual details for the full FY | 30th June after the financial year ends |
Annual returns — everyone
- GSTR-9 (annual return): due 31 December after each FY. Mandatory only if your aggregate turnover exceeds ₹2 crore; below that it has been optional in recent years (check the current-year notification to confirm).
- GSTR-9C (reconciliation statement certified by a CA): required where turnover exceeds ₹5 crore, filed together with GSTR-9.
- ITC-04 (job work goods): half-yearly or yearly depending on turnover — check the portal schedule.
Example
For FY 2025-26 (April 2025 – March 2026): GSTR-9/9C fall due on 31 December 2026. For FY 2024-25, they were due 31 December 2025 — if your turnover crossed ₹2 crore, start gathering documents early in Q4 of the calendar year.
What a missed date costs
- Late fee GSTR-1 / GSTR-3B: ₹50 per day (₹20 per day for nil returns), capped at ₹5,000 (₹500 for nil) per return since 1 July 2023.
- Interest: 18% per annum on tax not paid by the 3B due date (calculated day-wise).
- Blocking: outstanding returns block e-way bill generation (Rule 138E) and can freeze your buyers’ credit view.
- Extreme cases: continued non-filing can trigger registration suspension or cancellation under Rule 21A / Section 29.
Frequently Asked Questions
Has GST 2.0 changed any return due dates?
No. The September 2025 reform changed rates, not filing dates. GSTR-1 stays on the 11th and GSTR-3B on the 20th for monthly filers. Procedural changes (like 3B locking) affect how you correct errors, not when you file.
Which state group am I in for QRMP 22nd vs 24th?
The portal displays your group-specific date on the returns page. Broadly, group X (22nd) covers states like Maharashtra, Gujarat, Karnataka and Tamil Nadu; group Y (24th) covers UP, Delhi, Bihar, West Bengal and most northern/eastern states. Always confirm on the portal.
Can due dates be extended?
Yes — CBIC and the GSTN portal periodically extend dates (for portal maintenance or technical issues). Announcements appear on gst.gov.in; do not rely on WhatsApp forwards.
Is GSTR-9 compulsory for turnover below ₹2 crore?
For recent financial years it has been optional below ₹2 crore aggregate turnover. The optionality is decided year by year — check the latest annual-return notification before deciding to skip it.
Sources & Official References
ITR, GST returns, notices and registrations — fixed fees, human support, on-time filing.
Fact-checked on 2025-09-25 • Content library version 2025.09.1
Disclaimer: This article is for general awareness only and is not legal, tax or professional advice. Tax rules change — always confirm current rates, limits and due dates with the official government portals listed above, or consult a qualified chartered accountant or tax practitioner before acting.
Discover more from TaxGst.in
Subscribe to get the latest posts sent to your email.
Never Miss a Tax Deadline Again
Due-date alerts, GST updates and tax tips — free on the app you already use.
event Next: GSTR-1 · 11 Oct