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India GST Return Due Dates Reference

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.

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Form	Purpose	Who files	Usual due date	Note
GSTR-1	Details of outward supplies	Regular taxpayers, monthly	11th of next month	Feeds the buyer's GSTR-2B
GSTR-1	Details of outward supplies	QRMP taxpayers, quarterly	13th of month after quarter	Quarterly filing under QRMP
IFF	Invoice Furnishing Facility, B2B invoices	QRMP taxpayers, optional	13th of next month (first two months of quarter)	Lets buyers claim ITC earlier
GSTR-3B	Summary return and tax payment	Regular taxpayers, monthly	20th of next month	Tax is paid with this return
GSTR-3B	Summary return and tax payment	QRMP taxpayers, quarterly	22nd or 24th of month after quarter	Date depends on the state or UT group
PMT-06	Monthly tax payment challan	QRMP taxpayers	25th of next month (first two months)	Fixed sum or self-assessment method
GSTR-2B	Auto-drafted ITC statement	All regular taxpayers (view only)	Generated around the 14th	Basis for ITC reconciliation
CMP-08	Quarterly payment statement	Composition taxpayers	18th of month after quarter	Payment of tax under composition
GSTR-4	Annual return	Composition taxpayers	30 April after financial year	Check for notified extensions
GSTR-5	Return of non-resident taxable person	Non-resident taxable persons	13th of next month	Also within 7 days of registration expiry
GSTR-6	Input Service Distributor return	Input Service Distributors	13th of next month	Distributes ITC to branches
GSTR-7	Return of TDS under GST	Deductors under GST	10th of next month	Govt bodies and notified persons
GSTR-8	Return of TCS by e-commerce operators	E-commerce operators	10th of next month	Section 52 collections
ITC-04	Goods sent to or received from job workers	Manufacturers using job work	25th of month after quarter or half-year	Frequency depends on turnover
GSTR-9	Annual return	Regular taxpayers above the exemption limit	31 December after financial year	Check for notified extensions
GSTR-9C	Reconciliation statement	Taxpayers above the notified turnover	31 December after financial year	Self-certified reconciliation
GSTR-10	Final return	Taxpayers cancelling registration	Within 3 months of cancellation date	One-time return
GSTR-11	Inward supplies for refund	UIN holders	28th of next month	Embassies and UN bodies

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.

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Optional expert review of how to pull purchase and sales data from your ERP into a GSTR-2B reconciliation.

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How to use this table

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

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.

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

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

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.

Frequently Asked Questions

What is the GSTR-3B due date?

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?

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?

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?

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.

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.

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