GST Due Dates: Monthly and Annual Filing Calendar

GST due dates are the last dates by which a registered business must file its GST returns and pay tax for a period. Most returns follow a fixed pattern: outward supplies and summary returns every month or quarter, plus one annual return. Exact dates can change by notification, so always confirm on the GST portal.

Why due dates matter for your business

A missed date means late fees and interest, and it can hold up your customers’ input tax credit. Repeated non-filing can also lead to cancellation of your registration. If you have just taken a GST registration, set up a filing routine in the first month rather than waiting for the first notice.

How the filing calendar is built

Dates are set by the government and extended or changed from time to time through notifications, so we are not printing a fixed table here. Check the current dates on gst.gov.in or cbic.gov.in before you file. What stays steady is the pattern:

• Outward supplies return (GSTR-1): filed monthly, or quarterly if you opted for the QRMP scheme.
• Summary return with tax payment (GSTR-3B): filed monthly or quarterly, depending on your scheme.
• Annual return (GSTR-9): once a year, after the financial year closes. Applicability can depend on turnover.
• Special registrations: composition taxpayers, e-commerce operators and input service distributors follow their own forms and dates.

Our guide to GSTR-1 and GSTR-3B explains what goes into each one.

Practical tips

• Keep sales and purchase data ready a few days before the date, not on it.
• Reconcile purchases with what suppliers have reported before you claim credit.
• File even when you had no sales; a nil return is still a return.
• Our team handles regular GST return filing so dates do not slip, even when you are busy.

Common mistakes

• Remembering an old due date after the government has changed it.
• Assuming that no sales means no filing.
• Filing GSTR-1 late and then wondering why the buyer’s credit does not show.
• Switching between monthly and quarterly filing without checking the rules.

Related guides: GSTR-1 and GSTR-3B, GSTIN explained, MSME classification

FAQs

Are GST due dates the same for every business?

No. They depend on whether you file monthly or quarterly, and special categories such as composition dealers have their own forms and dates.

Does a nil return still need to be filed?

Yes. If you are registered, you should file even when there were no sales or purchases in the period.

Where do I check the latest due dates?

On the official GST portal (gst.gov.in) or the CBIC website (cbic.gov.in), which publish notifications and extensions.

Not sure which dates apply to you? Talk to a Taxhint expert and we will set up a filing calendar for your business.