Understand Labour Laws in India for Employers and Employees
11 Mar, 2026
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Celebrating India’s Win! Get 15% off | Code: INDT20
Celebrating India’s Win! Get 15% off | Code: INDT20
Celebrating India’s Win! Get 15% off | Code: INDT20
Celebrating India’s Win! Get 15% off | Code: INDT20
Celebrating India’s Win! Get 15% off | Code: INDT20
By Online Legal India
Published On 11 Mar 2026
Category GST
GST filing dates is essential for businesses to stay compliant. The filing dates can be monthly or quarterly. So, it is important to file the GST return on time. This will help to avoid penalties and support business growth. A GST return can include GSTR-1, GSTR-3B, QRMP scheme, etc. You can file the GST return on the official GST portal. A proper GST filing simplifies tax compliance. In this blog, you will learn about the deadlines of GST filings.
GST filing refers to a compulsory process for GST-registered businesses. This allows them to report their monthly, quarterly, or annual sales. They will also be able to do purchases, Input Tax Credit (ITC) and tax liability to the government. This reporting is done each month, quarter, or year through the GST portal. It is essential tax compliance. This confirms accurate tax calculation and allows businesses to claim ITC.
Listed below are the key importance of keeping track of GST filing dates:
A GST-registered business needs to keep track of the filing dates of GST. It is because failing to file on time can attract a late fee. The late fee is Rs. 50 per day and Rs. 20 for Nil returns. It also has an 18% interest on unpaid taxes.
If you miss the filing deadlines, it can impact your entire supply chain. It is due to customers can only claim Input Tax Credit (ITC) in case of filing within a stipulated period. So, not filing in time in their GSTR 2B can affect the business relationships or withheld payments.
The most important "hard stop" rule states that you cannot file a GST return that is older than three years. This means that if you miss the filing period, you will not be able to claim ITC for that period.
A business's business operations are at risk if they are a non-compliant business. This is due to failing to file for two consecutive periods will result in a blocked E-Way Bill from the GST portal. It can stop the movement of goods and supply chains.
If you miss the deadlines, it can lead to the suspension or cancellation of your GST registration. This rule is enforced by the authorities. It will also damage your credit rating for future business loans and bank financing.
The monthly GST filing is suitable for regular taxpayers with an aggregate annual turnover exceeding Rs. 5, 00, 00,000 (crore)
Here are the monthly GST filing dates:
| GST Return | Description | Due Date |
|---|---|---|
| GSTR-1 | Monthly return for reporting outward supplies | Eleventh of the following month |
| GSTR-3B | Monthly summary return along with tax payment | 20th of the following month |
| GSTR-5 | Return applicable to non-resident foreign taxpayers | Thirteenth of the following month |
| GSTR-6 | Return filed by Input Service Distributors (ISD) | 20th of the following month (or within 7 days after registration expiry) |
| GSTR-7 | TDS return filed by government departments | 10th of the following month |
| GSTR-8 | TCS return filed by e-commerce operators | Tenth of the following month |
| PMT-06 | Tax payment challan under the QRMP scheme | 25th of the following month |
The Quarterly GST returns is generally applicable for registered taxpayers. They can file it with an aggregate annual turnover of up to Rs. 5 crore in the current and preceding financial year.
Here is an overview of the Quarterly GST filing dates:
| Quarter (Q) | Period | GSTR-1 Due Date (Sales) | GSTR-3B Due Date (Tax) | Invoice Furnishing Facility (IFF) (Optional - Month 1 and 2) |
|---|---|---|---|---|
| Q1 | April to June 2025 | 13th July 2025 | 22 nd or 24th July 2025 | 13th May or 13th June |
| Q2 | July to September 2025 | 13th October 2025 | 25th October 2025 (Extended) | 13th August or 13th September |
| Q3 | October to December 2025 | 13th January 2026 | 22nd or 24th January 2026 | 13th November or 13th December |
| Q4 | January to March 2026 | 13th April 2026 | 22nd or 24th Apr 2026 | 13th Feb or 13th March |
Below are the Composition scheme GST dates:
| Form | Purpose | Frequency | Due Date (FY 2025-26) |
|---|---|---|---|
| CMP-02 | Form used to opt for the Composition Scheme | Annual (Before FY) | 31st March 2025 |
| CMP-08 | Quarterly statement for payment of tax under the Composition Scheme | Quarterly | The 18th of the month after the quarter ends. |
| GSTR-4 | Annual return for taxpayers registered under the Composition Scheme | Annual | 30th April 2026, following the financial year. |
Listed below are the Annual GST return deadlines:
| GST Return Form Type | Purpose | Applicability | Due Date |
|---|---|---|---|
| GSTR-9 | Annual return filed by regular taxpayers | Regular Taxpayers | 31st December 2026 |
| GSTR-9C | Reconciliation statement required for higher turnover businesses | Turnover is more than Rs. 5,00,00,000 | 31st December 2026 |
| GSTR-4 | Annual return for taxpayers under the Composition Scheme | Composition Taxpayers | 31st December 2026 |
| CMP-02 | Form used to opt for the Composition Scheme | FY 2026 to 27 Opt-in | 31st March 2026 |
Conclusion
Every GST-registered business should know the GST filing dates. This supports the smooth business operations for taxpayers. A GST filing on time helps to avoid penalties and delays. Businesses will also be able to claim Input Tax Credit. A proper GST filing also simplifies the taxes in India. If you have any type of queries and need assistance, contact Online Legal India.
FAQ
Q1. What are the key GST filing dates for GSTR-1 and GSTR 3B?
Here are the key GST filing dates:
In case of monthly filers (Turnover exceeds Rs. 5 Crore), the due date is the 11th of the next month for GSTR-1. The GSTR-3B due date is the 20th of the next month. In contrast, for the purpose of Quarterly (QRMP) filers, the 13th of the month following the quarter for GSTR-1. On the other hand, the 22nd or 24th (state-dependent) of the month following the quarter for GSTR-3B.
Q2. Is it important to know the GST filing dates?
Yes, it is important to know the GST filing dates.
Q3. What is the last date to file the GST Annual Return (GSTR-9)?
The last date to file the GST Annual Return (GSTR 9) and reconciliation statement (GSTR-9C) is December 31.
Q4. When should I file my GSTR-1 as a small business (QRMP Scheme)?
In case you are under the QRMP scheme, you must file GSTR-1 quarterly. The deadline is the 13th day of the month following the end of the quarter.
Disclaimer
This article is for informational purposes only and does not constitute legal advice. Online Legal India is a digital platform. If you require legal assistance, we strongly recommend consulting a qualified lawyer or law firm.
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