GST Due Dates
Track all GST return deadlines — GSTR-1, GSTR-3B, CMP-08, and annual returns.
Missing GST return due dates can be costly — with late fees of ₹50 per day and interest at 18% per annum on outstanding tax. Whether you file monthly or quarterly, tracking deadlines for GSTR-1, GSTR-3B, CMP-08, and annual returns is essential. Use the GST calculator to verify your tax amounts before filing returns.
GST Return Filing Due Dates at a Glance
| Return Type | Description | Filing Frequency | Due Date |
|---|---|---|---|
| GSTR-1 | Details of outward supplies (sales) | Monthly / Quarterly (QRMP) | 11th of following month |
| GSTR-3B | Summary return with tax payment | Monthly / Quarterly (QRMP) | 20th of following month |
| CMP-08 | Return for composition dealers | Quarterly | 18th of quarter end |
| GSTR-4 | Annual return for composition dealers | Annual | 30th April following year |
| GSTR-9 | Annual return for regular taxpayers | Annual | 31st December following year |
| GSTR-9C | Audited annual return (turnover > ₹5Cr) | Annual | 31st December following year |
| ITC-04 | Job work details | Quarterly / Annual | 25th of month following quarter |
Late Filing Penalties & Interest
| Days Late | Late Fee (₹50/day) | Interest (18% p.a. on ₹50k) | Total Penalty |
|---|---|---|---|
| 7 days | ₹350 | ₹173 | ₹523 |
| 15 days | ₹750 | ₹370 | ₹1,120 |
| 30 days | ₹1,500 | ₹740 | ₹2,240 |
| 60 days | ₹3,000 | ₹1,479 | ₹4,479 |
| 90 days | ₹4,500 | ₹2,219 | ₹6,719 |
Late fee is ₹50 per day (₹25 CGST + ₹25 SGST). Maximum late fee is capped at 0.25% of the taxpayer's turnover. Interest at 18% p.a. applies only on the outstanding tax amount.
GST Compliance Tips
Set Calendar Reminders
Mark the 11th (GSTR-1) and 20th (GSTR-3B) of every month on your calendar. File a few days early to avoid last-minute issues.
Use QRMP Scheme if Eligible
If your turnover is under ₹5 crore, opt for the quarterly filing + monthly payment (QRMP) scheme to reduce filing frequency.
Reconcile Before Filing
Always reconcile your sales data with GSTR-2B (auto-drafted ITC) before filing GSTR-3B to avoid mismatches and notices.
File Nil Returns on Time
Even if there is no business activity, file nil returns (GSTR-3B and GSTR-1) by the due date to avoid late fees.
GST Return Filing: Key Due Dates
In plain words
GST return filing is a regular compliance requirement for all registered businesses. Missing due dates attracts late fees and interest. The key returns are GSTR-1 (monthly/quarterly outward supply details), GSTR-3B (monthly summary return with payment), and GSTR-9 (annual reconciliation).
GSTR-1 (Outward Supply): Due by 11th of following month
GSTR-3B (Summary Return): Due by 20th of following month
CMP-08 (Composition): Due by 18th of quarter end
GSTR-4 (Composition Annual): Due by 30th April
GSTR-9 (Annual Return): Due by 31st December
Late Fee: ₹50 per day (₹25 CGST + ₹25 SGST)
Maximum late fee: 0.25% of turnoverA quick example
Late fee calculation for a business filing GSTR-3B 10 days late:
Step by step
- 1.Late fee per day = ₹50
- 2.Total late fee = ₹50 × 10 = ₹500
- 3.Interest = 18% per annum on outstanding tax
- 4.If tax payable = ₹50,000, interest for 10 days = ₹50,000 × 18% × 10/365 = ₹247
- 5.Total penalty = ₹500 (late fee) + ₹247 (interest) = ₹747
So the answer is: Total Late Fee = ₹500 | Interest = ₹247 | Total Penalty = ₹747