GST due dates: the complete recurring calendar
Updated: 23 August 2026 · Reviewed for the current GST 2.0 rate structure and portal behaviour.
Every recurring GST deadline in one table. Dates can shift by notification for specific periods or states — treat this as the standing rule, and always verify a specific month against the portal before relying on it.
Monthly filers (regular scheme)
| Return | What | Due date |
|---|---|---|
| GSTR-1 | Outward supplies, invoice-wise | 11th of the following month |
| GSTR-3B | Summary return + tax payment | 20th of the following month |
QRMP (quarterly) filers
| Return | What | Due date |
|---|---|---|
| IFF (optional) | B2B invoices of months 1 & 2 | 13th of the following month |
| PMT-06 | Monthly tax deposit for months 1 & 2 | 25th of the following month |
| GSTR-1 (quarterly) | Quarter's outward supplies minus IFF | 13th of the month after the quarter |
| GSTR-3B (quarterly) | Summary return + tax payment | 22nd / 24th of the month after the quarter, by state group |
Composition scheme
| Return | What | Due date |
|---|---|---|
| CMP-08 | Quarterly self-assessed tax statement | 18th of the month after the quarter |
| GSTR-4 | Annual return for composition dealers | 30th June after the financial year |
Annual
| Return | What | Due date |
|---|---|---|
| GSTR-9 | Annual return (regular taxpayers above the exemption threshold) | 31st December after the financial year |
| GSTR-9C | Reconciliation statement (above the prescribed turnover) | 31st December after the financial year |
What lateness costs
- Late fee per day per return (reduced for nil returns, capped by turnover slabs).
- Interest at 18% p.a. on tax paid late in cash.
- Blocked e-way bills after two consecutive unfiled tax periods.
- Your buyers' ITC delayed when GSTR-1/IFF slips — the commercial cost that arrives fastest.
Do this automatically: 24eTax prepares this entire workflow from your own invoices — validated, reconciled and ready to file with your EVC. Start free →
Start free — bill, account and prepare GST today
14-day full-featured trial. No card. Works on your phone and in the browser.
Start Free