GST Return Filing Timeline#
Monthly Returns (Regular Taxpayers)#
| Return | Due Date |
|---|---|
| GSTR-1 (Outward supply) | 11th of next month |
| GSTR-3B | 20th of next month |
| GSTR-2A (Auto-populated) | Auto-generated |
Quarterly Returns (QRMP)#
| Return | Due Date |
|---|---|
| GSTR-1 | 13th of next quarter |
| GSTR-3B | 22nd/24th of next month |
Annual Returns#
| Return | Due Date |
|---|---|
| GSTR-9 | 31st December |
| GSTR-9A (Composition) | 31st December |
| GSTR-9C (Reconciliation) | 31st December |
Other Returns#
| Return | Frequency |
|---|---|
| GSTR-4 (Composition) | Annual |
| GSTR-5 (NRI) | 20th of next month |
| GSTR-6 (ISD) | 13th of next month |
| GSTR-7 (TDS) | 10th of next month |
| GSTR-8 (TCS) | 10th of next month |
Late Fees#
- GSTR-1: ₹200/day (₹100 CGST + ₹100 SGST)
- GSTR-3B: ₹50/day (₹25 each)
- No late fee for nil returns
Important Points#
- File even if nil transaction
- Pay tax before filing GSTR-3B
- Reconcile ITC before filing
- Keep records for 6 years