# India GST Return Due Dates Reference

> Source: https://netray.co/tools/india-gst-return-due-dates-reference
> Publisher: Netray (netray.co), AI and integration engineering for ERP and manufacturing systems.
> Section: Free Tools

## Short answer

Searchable table of GST returns, who files them and the usual due date, for Indian manufacturers and accountants.

## Category

regional

## Erp

Tally Prime

## Region

India

## Audience

- Accountant
- Finance controller
- Tax consultant

## Tool

**Kind:** worksheet

**Mode:** reference

**Columns:**

#### Form

**Key:** form

**Type:** text

#### Purpose

**Key:** purpose

**Type:** text

#### Who files

**Key:** who

**Type:** text

#### Usual due date

**Key:** due

**Type:** text

#### Note

**Key:** note

**Type:** text

**Rows:**

**Form:** GSTR-1

**Purpose:** Details of outward supplies

**Who:** Regular taxpayers, monthly

**Due:** 11th of next month

**Note:** Feeds the buyer's GSTR-2B

**Form:** GSTR-1

**Purpose:** Details of outward supplies

**Who:** QRMP taxpayers, quarterly

**Due:** 13th of month after quarter

**Note:** Quarterly filing under QRMP

**Form:** IFF

**Purpose:** Invoice Furnishing Facility, B2B invoices

**Who:** QRMP taxpayers, optional

**Due:** 13th of next month (first two months of quarter)

**Note:** Lets buyers claim ITC earlier

**Form:** GSTR-3B

**Purpose:** Summary return and tax payment

**Who:** Regular taxpayers, monthly

**Due:** 20th of next month

**Note:** Tax is paid with this return

**Form:** GSTR-3B

**Purpose:** Summary return and tax payment

**Who:** QRMP taxpayers, quarterly

**Due:** 22nd or 24th of month after quarter

**Note:** Date depends on the state or UT group

**Form:** PMT-06

**Purpose:** Monthly tax payment challan

**Who:** QRMP taxpayers

**Due:** 25th of next month (first two months)

**Note:** Fixed sum or self-assessment method

**Form:** GSTR-2B

**Purpose:** Auto-drafted ITC statement

**Who:** All regular taxpayers (view only)

**Due:** Generated around the 14th

**Note:** Basis for ITC reconciliation

**Form:** CMP-08

**Purpose:** Quarterly payment statement

**Who:** Composition taxpayers

**Due:** 18th of month after quarter

**Note:** Payment of tax under composition

**Form:** GSTR-4

**Purpose:** Annual return

**Who:** Composition taxpayers

**Due:** 30 April after financial year

**Note:** Check for notified extensions

**Form:** GSTR-5

**Purpose:** Return of non-resident taxable person

**Who:** Non-resident taxable persons

**Due:** 13th of next month

**Note:** Also within 7 days of registration expiry

**Form:** GSTR-6

**Purpose:** Input Service Distributor return

**Who:** Input Service Distributors

**Due:** 13th of next month

**Note:** Distributes ITC to branches

**Form:** GSTR-7

**Purpose:** Return of TDS under GST

**Who:** Deductors under GST

**Due:** 10th of next month

**Note:** Govt bodies and notified persons

**Form:** GSTR-8

**Purpose:** Return of TCS by e-commerce operators

**Who:** E-commerce operators

**Due:** 10th of next month

**Note:** Section 52 collections

**Form:** ITC-04

**Purpose:** Goods sent to or received from job workers

**Who:** Manufacturers using job work

**Due:** 25th of month after quarter or half-year

**Note:** Frequency depends on turnover

**Form:** GSTR-9

**Purpose:** Annual return

**Who:** Regular taxpayers above the exemption limit

**Due:** 31 December after financial year

**Note:** Check for notified extensions

**Form:** GSTR-9C

**Purpose:** Reconciliation statement

**Who:** Taxpayers above the notified turnover

**Due:** 31 December after financial year

**Note:** Self-certified reconciliation

**Form:** GSTR-10

**Purpose:** Final return

**Who:** Taxpayers cancelling registration

**Due:** Within 3 months of cancellation date

**Note:** One-time return

**Form:** GSTR-11

**Purpose:** Inward supplies for refund

**Who:** UIN holders

**Due:** 28th of next month

**Note:** Embassies and UN bodies

**Notes:** General reference. The government extends or changes dates by notification, and late fee and interest rules apply. Always confirm on the GST portal before filing.

## Content

**Intro:** Missing a GST return date means late fees, interest and blocked e-way bills. This table lists the common return forms, who files them and the usual due date so that your finance team can build a compliance calendar in Tally, Busy, Marg, Zoho Books or Excel.

**Sections:**

#### How to use this table

**Body:** Type a form name such as GSTR-3B or a filer type such as QRMP into the search box to filter the rows. Export the filtered view to Excel and drop the dates into your accounts team's shared calendar. Most Indian manufacturers file GSTR-1 and GSTR-3B monthly, then add ITC-04 if they send material to job workers, and GSTR-9 once a year.

#### Monthly versus QRMP filers

**Body:** Taxpayers with an aggregate annual turnover up to the notified limit may opt into the Quarterly Return Filing and Monthly Payment scheme. They file GSTR-1 and GSTR-3B quarterly, but pay tax monthly through challan PMT-06, and may use the Invoice Furnishing Facility to pass invoices to buyers early. The 3B due date is 22nd or 24th depending on the state, so check your registration state before setting reminders.

**Bullets:**

- Regular monthly filers: GSTR-1 on the 11th, GSTR-3B on the 20th.
- QRMP filers: GSTR-1 on the 13th after the quarter.
- Composition filers: CMP-08 quarterly and GSTR-4 yearly.

#### Manufacturer specific returns

**Body:** Plants that send inputs to job workers must track the one-year (inputs) and three-year (capital goods) return windows under Section 143, and report the movements in ITC-04. Exporters and SEZ units have refund related forms on top of this table. Keep your delivery challans and the ITC-04 working in the same folder for audits.

#### Common mistakes

**Body:** The most common errors are using the monthly date for a QRMP filer, forgetting that a due date falling on a holiday may move by notification, and filing GSTR-3B before reconciling GSTR-2B. Reconcile purchase data from your ERP with GSTR-2B before every 3B filing, because excess ITC claims attract interest.

**Cta:** Netray can build a read-only report on top of your ERP data that flags unreconciled purchase invoices before the GSTR-3B date. We work with Indian accounting and ERP partners on this.

**Faq:**

#### What is the GSTR-3B due date?

**Answer:** For monthly filers it is generally the 20th of the following month. QRMP quarterly filers file by the 22nd or 24th of the month after the quarter, depending on the state. The government can extend dates by notification, so always check the portal.

#### Is GSTR-1 due before GSTR-3B?

**Answer:** Yes. Monthly filers file GSTR-1 by the 11th and GSTR-3B by the 20th. GSTR-1 data flows into the buyer's GSTR-2B, so late filing delays your customers' input tax credit.

#### Does ITC-04 apply to my company?

**Answer:** It applies if you send goods to a job worker or receive them back under job work. Filing is quarterly or half-yearly depending on your turnover, and it is due on the 25th of the month after the period.

#### Can I rely on this table for filing?

**Answer:** Use it as a planning reference. Due dates change by notification and special circumstances, so confirm each date on the GST portal or with your tax consultant before you file.

## Search terms

gst return due dates, gstr-1 due date, gstr-3b due date, gst compliance calendar excel, qrmp due dates, itc-04 due date, gstr-9 due date, gst filing calendar

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