GST & COMPLIANCE
GST return due dates explained: GSTR-1, GSTR-3B and the QRMP scheme
A plain-language guide to monthly and quarterly GST return due dates in India, what each return contains, what late filing costs, and how to build a monthly routine that keeps you on time.
For most small businesses in India, GST compliance comes down to two returns: GSTR-1, which reports what you sold, and GSTR-3B, which summarises your tax and pays it. Getting them in on time every month is the single most important habit in GST. This guide explains what each return is for, when it is due, how the quarterly QRMP scheme changes the calendar, and what happens if a date is missed.
The dates below are the standard due dates as they stand for FY 2026-27. The government can extend a date by notification, so always confirm on the GST portal before relying on an extension you have heard about.
The two returns that matter most
GSTR-1: what you sold
GSTR-1 is a statement of your outward supplies: every invoice issued to a registered business (B2B), summary figures for sales to consumers (B2C), credit and debit notes, exports, and a few other details. Your customers' input tax credit depends on it. When you file GSTR-1, your B2B invoices flow to each buyer's GSTR-2B, which is where they see the credit they can claim.
That is why a late or incomplete GSTR-1 hurts your customers as well as you. A buyer who cannot see your invoice in their GSTR-2B may hold your payment until it appears.
GSTR-3B: the tax you pay
GSTR-3B is a summary return. It reports your total outward supplies, the input tax credit you are claiming, and the net tax payable, which you pay in cash through the electronic cash ledger. It is the return that actually settles your GST each period.
Since the July 2025 tax period, the sales figures in Table 3 of GSTR-3B that auto-fill from GSTR-1 (or GSTR-1A and IFF) can no longer be edited by hand in GSTR-3B. If something in GSTR-1 is wrong, it has to be corrected at the source, through GSTR-1A, before GSTR-3B is filed. In practice, this makes an accurate GSTR-1 more important than ever.
Monthly filers
If your aggregate turnover in the previous financial year was more than ₹5 crore, or you have not opted into QRMP, you file monthly:
| Return | Due date | What it covers |
|---|---|---|
| GSTR-1 | 11th of the following month | Sales invoices, credit and debit notes for the month |
| GSTR-3B | 20th of the following month | Summary of sales, ITC claimed and tax paid for the month |
So for October, GSTR-1 is due on 11 November and GSTR-3B on 20 November.
Quarterly filers under QRMP
The Quarterly Return Monthly Payment (QRMP) scheme is open to taxpayers whose aggregate turnover in the previous financial year was up to ₹5 crore. You file returns quarterly but still pay tax every month.
| Return or payment | Due date | Notes |
|---|---|---|
| IFF (Invoice Furnishing Facility) | 13th of the following month | Optional, for the first two months of each quarter. Lets you upload B2B invoices early so your buyers can claim credit. |
| PMT-06 (monthly tax payment) | 25th of the following month | For the first two months of each quarter. |
| GSTR-1 (quarterly) | 13th of the month after the quarter | For example, 13 January for October–December. |
| GSTR-3B (quarterly) | 22nd or 24th of the month after the quarter | Depends on your state (see below). |
The quarterly GSTR-3B due date is split by state. Taxpayers in states such as Maharashtra, Gujarat, Karnataka, Tamil Nadu, Kerala, Telangana, Andhra Pradesh, Madhya Pradesh, Chhattisgarh and Goa file by the 22nd. Taxpayers in states such as Delhi, Uttar Pradesh, Rajasthan, Punjab, Haryana, Bihar, West Bengal, Odisha and the north-eastern states file by the 24th. Check the portal for your state if you are unsure.
You can opt in or out of QRMP each quarter. For FY 2026-27, the windows close on 30 April, 31 July, 31 October and 31 January.
Is QRMP right for you?
QRMP reduces the number of returns, but it does not reduce the work. You still need your books up to date every month to pay the right amount through PMT-06. It suits businesses with mostly B2C sales. If many of your customers are registered businesses that want credit quickly, use IFF in the first two months so your invoices reach them without waiting for the quarter to end.
Other dates to know
- Composition taxpayers pay through CMP-08 by the 18th of the month after each quarter and file the annual GSTR-4 by 30 April after the financial year.
- GSTR-9, the annual return, is due by 31 December after the financial year. Smaller taxpayers may be exempt in a given year if the government notifies it; the threshold has been ₹2 crore of turnover in recent years.
- GSTR-9C, the reconciliation statement, applies to taxpayers above ₹5 crore and has the same due date as GSTR-9.
- GSTR-7 (TDS deductors) and GSTR-8 (e-commerce operators collecting TCS) are due by the 10th of the following month.
What a late return costs
Missing a due date costs money in three ways.
Late fee. For GSTR-1 and GSTR-3B, the late fee is ₹50 a day (₹25 CGST plus ₹25 SGST), or ₹20 a day for a nil return. It is capped by turnover: ₹2,000 for turnover up to ₹1.5 crore, ₹5,000 between ₹1.5 crore and ₹5 crore, and ₹10,000 above ₹5 crore. Nil returns are capped at ₹500.
Interest. Tax paid late attracts interest at 18% a year on the net tax paid in cash, counted from the day after the due date.
Blocked activity. Unfiled GSTR-3B for an earlier period stops the next period from moving forward on the portal. For example, the draft GSTR-2B for the next month will not be generated while the previous GSTR-3B is pending. Repeated non-filing can lead to suspension or cancellation of registration, and e-way bill generation can be blocked.
There is also now a hard stop. From July 2025, the portal began barring returns that are more than three years past their due date. If an old return is still pending, it cannot be filed late indefinitely; once the window closes, it cannot be filed at all.
A monthly routine that keeps you on time
Due dates are rarely missed because people forget them. They are missed because the information arrives late. A simple routine fixes most of that:
- First week of the month: close last month's sales. Make sure every invoice is entered and every credit note is recorded. Send purchase bills to your accountant.
- By the 10th: review B2B invoices against customer GSTINs and file GSTR-1 (or IFF if you are on QRMP).
- After the 14th: check the draft GSTR-2B and the Invoice Management System for your purchases. Accept, reject or keep pending each supplier invoice, and follow up with suppliers whose invoices are missing.
- By the 18th: agree the tax payable, including any reversals, and make sure there is enough in the cash ledger.
- By the 20th (or 22nd/24th): file GSTR-3B.
For a business, the most useful step is the first one: getting sales and purchase bills to your accountant early. For a CA firm, the hard part is running this routine across dozens of clients at once. That is the problem we built SquareBooks to solve: due dates are worked out from each client's GST details, and the client app tells business owners exactly which bills their CA still needs.
Key takeaways
- GSTR-1 reports sales; GSTR-3B pays the tax. Both matter, and GSTR-1 now locks the sales figures in GSTR-3B.
- Monthly filers: GSTR-1 by the 11th, GSTR-3B by the 20th.
- QRMP filers (turnover up to ₹5 crore): quarterly GSTR-1 by the 13th and GSTR-3B by the 22nd or 24th, with tax paid monthly by the 25th.
- Late fees, 18% interest and a three-year filing limit make lateness expensive.
- Most delays start with late paperwork, so build the routine around getting bills in early.
This guide is general information, not tax advice. Rules and dates change; confirm them on the GST portal or with your chartered accountant before acting.