Monthly filers
Businesses not opted into QRMP file both returns every month.
| Return | What it covers | Due date |
|---|---|---|
| GSTR-1 | Outward supplies (sales) | 11th of the following month |
| GSTR-3B | Summary return with tax payment | 20th of the following month |
QRMP filers (turnover up to ₹5 crore)
Under Quarterly Return Monthly Payment, you file quarterly but still pay monthly through a simple challan. The GSTR-3B due date depends on which state group you fall into.
| Return | Frequency | Due date |
|---|---|---|
| GSTR-1 (or IFF) | Quarterly | 13th after quarter-end |
| GSTR-3B | Quarterly | 22nd or 24th after quarter-end, by state group |
| PMT-06 challan | Monthly | 25th of the following month |
Composition dealers and annual returns
Composition scheme taxpayers file a quarterly statement and an annual return rather than the standard monthly pair.
| Return | Who files it | Due date |
|---|---|---|
| CMP-08 | Composition dealers | 18th after quarter-end |
| GSTR-4 | Composition dealers | 30 June following the financial year |
| GSTR-9 | Turnover above ₹2 crore | 31 December following the financial year |
| GSTR-9C | Turnover above ₹5 crore | 31 December following the financial year |
What a missed deadline actually costs
Late fees accrue per day, per return, and they apply even when there was no business activity in the period.
- ₹50 per day per return for regular filings, capped per return
- ₹20 per day for nil returns
- Interest at 18% per annum on any tax paid late
- E-way bill generation blocked after two consecutive defaults
- Registration liable to cancellation after six months of continuous non-filing
The deadline that costs most is not a deadline at all
Late fees are irritating but small. The expensive failure is input tax credit lost because a supplier did not file their GSTR-1, so the invoice never appeared in your GSTR-2B. Credit that is not in 2B cannot be claimed in that period, and recovering it later gets progressively harder.
Reconciling your purchase register against GSTR-2B every month — and chasing the suppliers who are holding up your credit — is usually worth far more than the late fees you are trying to avoid.
This guide is general information, not advice for your specific situation. Statutory thresholds, fees and due dates change by notification — we confirm the current position for your case before you commit to anything.