A GST filing calendar is not a list of dates to memorise. It is a way of seeing which returns depend on which, so that a slip on the 11th does not become a penalty on the 20th and an argument with a customer in September.
This post sets out what falls due each month and each quarter, who it applies to, and where the late fee and interest sit. Then it says plainly what every table like this should say: confirm the date on the GST portal before you rely on it, because extensions are common and they are announced return by return.
The dates below are the ones stated in the GST portal’s own return manuals and advisories. Treat them as the normal position, not a guarantee for a particular month.
The monthly cycle
If you file monthly, the month has three fixed points: the 11th, the 14th and the 20th.
| Date | Return or event | Who |
|---|---|---|
| 11th of the following month | GSTR-1, outward supplies | Monthly filers |
| After GSTR-1, before GSTR-3B | GSTR-1A, amendment of the same period | Optional, once per tax period |
| 14th of the following month | GSTR-2B generated | All regular taxpayers |
| 20th of the following month | GSTR-3B, summary return and payment | Monthly filers |
GSTR-1A is the piece most owners still miss. It becomes available after you file GSTR-1 or after its due date, whichever is later, it has to be filed before GSTR-3B for the same period, and it can be filed only once for that period. It is the clean way to correct a wrong GSTIN or a missed invoice without waiting a month.
The quarterly cycle: QRMP
The Quarterly Return and Monthly Payment scheme is open to taxpayers with aggregate turnover at PAN level of up to ₹5 crore. You file two returns a quarter but you still pay tax every month.
| Date | Return or event | Notes |
|---|---|---|
| 13th of the month after M1 and M2 | Invoice Furnishing Facility | Optional, for B2B invoices, so your buyer gets credit without waiting for the quarter |
| 25th of the month after M1 and M2 | FORM GST PMT-06, monthly payment | Fixed sum challan or self assessment |
| 13th of the month after the quarter | GSTR-1 for the quarter | QRMP taxpayers |
| 14th of the month after the quarter | GSTR-2B generated | QRMP taxpayers |
| 22nd of the month after the quarter | GSTR-3B | See the state list below |
| 24th of the month after the quarter | GSTR-3B | See the state list below |
Which date applies to you
The 22nd applies where the principal place of business is in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman and Diu, Dadra and Nagar Haveli, Puducherry, the Andaman and Nicobar Islands, or Lakshadweep.
The 24th applies to Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, and the north eastern states and the remaining union territories. A business in Hubli files by the 22nd.
Two things QRMP filers get wrong
The IFF carries a cumulative value limit of ₹50 lakh for the records reported in a month. Beyond that the system will not allow it to be filed, and the excess has to wait for the next month or the quarterly GSTR-1.
The IFF also expires. If a submitted IFF is not filed by the 13th, that month’s credit does not reach your buyer, and the invoices have to go into a later month or the quarterly return instead.
Composition taxpayers
| Date | Return | Note |
|---|---|---|
| 18th of the month after the quarter | CMP-08, self assessed tax for the quarter | The GST portal states that there is no late fee for delayed filing of CMP-08 |
| After the financial year ends | GSTR-4, annual return | The portal states the 30th of the month succeeding the financial year, or as extended. This one has been extended by notification before, so confirm it |
The annual returns
GSTR-9 is the annual return for regular taxpayers, including SEZ units and developers, and for those who moved from composition to regular during the year. The GST portal states the due date as 31 December of the subsequent financial year, or as extended by Government through notification. GSTR-9 cannot be revised once filed, so the review matters more than the speed.
GSTR-9C is the reconciliation statement, required where aggregate turnover crosses a notified threshold. The threshold has been changed by notification more than once, so check the notification for the year you are filing rather than carrying last year’s understanding forward.
One point from CBIC’s Circular No. 246/03/2025-GST, dated 30 January 2025, is worth knowing before you file: where GSTR-9C is required, late fee under section 47(2) runs for the delay in furnishing the complete annual return. It is a single late fee up to the date GSTR-9 is filed where no 9C is needed, and up to the date GSTR-9C is filed where it is. Filing GSTR-9 on time and leaving 9C for later does not stop the clock.
Late fee and interest
Two different charges, and they are not alternatives.
- Late fee is for filing late. On GSTR-3B the portal computes it from the due date to the date of filing at ₹25 a day under each Act, that is CGST and SGST, where there is a liability, and ₹10 a day under each Act where the return is nil.
- Interest is for paying late. It runs under section 50 of the CGST Act, computed as set out in rule 88B on the net liability discharged in cash after the due date. The rate is fixed by notification, so confirm the current rate before you compute it yourself.
- QRMP months are treated separately. There is no late fee for delayed payment of tax in the first two months of a quarter, and no interest where the tax due is paid by the 25th using the auto calculated system generated challan.
Frequently asked questions
Why does the portal show a different due date from this table?
Because extensions are issued return by return, and sometimes state by state after a flood or a cyclone. The portal’s due date is the one that counts. Use a calendar like this to plan the month and the portal to confirm the day.
Can I file GSTR-3B without filing GSTR-1?
Plan on the order shown, not on exceptions. GSTR-1 feeds your buyers’ GSTR-2B, GSTR-1A corrects the same period before GSTR-3B, and GSTR-3B carries the payment. How the three returns fit together sets out the sequence in full.
I am on QRMP. Do I really pay tax every month?
Yes. The scheme is quarterly returns with monthly payment. PMT-06 by the 25th for the first two months is a payment, not a return, and skipping it is what turns a quarterly scheme into an interest bill.
What is the one date to protect?
The 14th. GSTR-2B is generated then and it is static, so the work you do on your purchase register before the 14th decides the credit you can claim on the 20th. The month end close is what makes that date workable.
Keeping the calendar in one place
A calendar helps only if it sits next to the books. Quipu AI Accounting prepares GSTR-1, GSTR-3B and GSTR-9, reconciles input credit against GSTR-2A and GSTR-2B, and carries a filing deadline tracker, so the dates and the data are not in two different places.
Sources
- FAQs on Form GSTR-1 and GSTR-1A, GST portal
- FAQs on Form GSTR-3B, GST portal
- Create and submit Form GSTR-3B, GST portal
- Advisory on the Quarterly Return with Monthly Payment scheme, GST portal
- FAQs on the Invoice Furnishing Facility, GST portal
- FAQs on Form GST CMP-08, GST portal
- FAQs on Form GSTR-4 annual return, GST portal
- FAQs on Form GSTR-9, GST portal
- FAQs on viewing Form GSTR-2B, GST portal
- Circular No. 246/03/2025-GST dated 30 January 2025, CBIC
