GST Return Filing Deadlines You Cannot Afford to Miss

GST return filing runs on a strict monthly or quarterly cycle depending on your turnover and scheme, and missing a deadline triggers both a late fee and interest on any tax due — neither of which is waived easily.

Monthly Filers

• GSTR-1 (outward supplies) — due 11th of the following month
• GSTR-3B (summary return with tax payment) — due 20th of the following month

QRMP Scheme (Turnover Below ₹5 Crore)

Businesses under ₹5 crore turnover can opt for the Quarterly Return, Monthly Payment (QRMP) scheme — filing GSTR-1 and GSTR-3B quarterly while still paying estimated tax monthly via a simple challan. This meaningfully reduces the filing burden without losing input tax credit continuity.

Annual Return

GSTR-9 (annual return) is mandatory for taxpayers with turnover above ₹2 crore, due by 31 December following the financial year. Above ₹5 crore turnover, a reconciliation statement (GSTR-9C, self-certified) is also required.

Late Filing Penalty

The late fee is ₹50 per day (₹25 CGST + ₹25 SGST) for regular returns, capped based on turnover, and ₹20 per day for nil returns. Interest on unpaid tax runs at 18% per annum from the due date — this compounds faster than most business owners expect, which is exactly why a compliance calendar with reminders matters more than most founders assume until they've missed one.