Filing Goods and Services Tax (GST) returns on time is crucial to avoid penalties and ensure compliance with tax regulations. The filing dates depend on the type of return and taxpayer category. Here’s a detailed breakdown of GST return filing dates in India:
1. Regular Taxpayers (GSTR-1 & GSTR-3B)
(For businesses with annual turnover above ₹5 crore and those opting for monthly filing)
- GSTR-1 (Outward Supplies Report) – 11th of the next month
- GSTR-3B (Summary Return & Tax Payment) – 20th of the next month
(For businesses with turnover up to ₹5 crore opting for QRMP scheme – Quarterly Return Monthly Payment)
- GSTR-1 (Quarterly) – 13th of the month following the quarter
- GSTR-3B (Quarterly) – 22nd or 24th of the month following the quarter (based on state)
2. Composition Scheme Taxpayers (GSTR-4)
- Annual Return Filing (GSTR-4) – 30th April of the following financial year
3. E-commerce Operators (GSTR-8)
- TCS Return Filing (GSTR-8) – 10th of the next month
4. Non-Resident Taxpayers (GSTR-5)
- GSTR-5 Filing – 20th of the next month or within 7 days after business closure
5. Input Service Distributors (GSTR-6)
- GSTR-6 Filing – 13th of the next month
6. Late Fees & Penalties for Delayed Filing
- Late fee for GSTR-3B & GSTR-1: ₹50 per day (₹25 CGST + ₹25 SGST)
- If no tax liability: ₹20 per day (₹10 CGST + ₹10 SGST)
- Late fee for GSTR-4 (Composition): ₹200 per day (₹100 CGST + ₹100 SGST), up to ₹5,000
Key Takeaways
✔ Regular taxpayers must file GSTR-1 & GSTR-3B on a monthly/quarterly basis.
✔ Composition taxpayers file GSTR-4 annually.
✔ E-commerce operators and non-residents have separate deadlines.
✔ Late filing leads to penalties and interest charges.
Would you like assistance in tracking due dates or filing GST returns? Let me know!