Missing a GST return deadline is one of the most common — and most avoidable — ways businesses end up paying late fees and interest for no good reason. The rules aren't complicated once you know which return applies to you and when it's due; the challenge is usually just keeping track of it every single month. Here's a practical breakdown of the returns that matter most.
GSTR-1: Outward Supplies
GSTR-1 reports the sales (outward supplies) your business has made in a period. If you're a regular monthly filer, it's due on the 11th of the following month. Businesses under the QRMP (Quarterly Return, Monthly Payment) scheme file it quarterly, with an optional Invoice Furnishing Facility (IFF) available monthly by the 13th for the first two months of the quarter.
GSTR-3B: Summary Return and Tax Payment
GSTR-3B is the self-assessed summary return where you declare total sales, input tax credit and pay any tax due. Monthly filers must submit it by the 20th of the following month. QRMP filers pay tax monthly but file the return quarterly, with the due date falling on the 22nd or 24th depending on the state the business is registered in.
Other Returns to Keep an Eye On
- GSTR-6 — for Input Service Distributors, due the 13th of the following month.
- GSTR-9 — the annual return, typically due by 31 December following the financial year.
- LUT (Letter of Undertaking) — exporters need this renewed every financial year to supply without paying IGST upfront.
Why the dates matter Late filing attracts a late fee per day of delay (capped depending on turnover) plus interest at 18% per annum on any tax paid late. Persistent non-filing can also block your GSTR-1 for the next period and affect your buyers' ability to claim input tax credit on your invoices.
A Simple Way to Stay on Top of It
Most businesses don't miss deadlines because the rules are unclear — they miss them because there's no single place tracking every due date across GST, TDS and ROC at once. Our Resources page has a compliance calendar with all the recurring monthly and quarterly due dates in one place, or we can simply take over the filing and tracking for you.