GSTR-1
Outward Supplies
GSTR-3B
Summary Return
GSTR-4
Composition
GSTR-9
Annual Return
GSTR-9C
Reconciliation
CMP-08
Composition Payment
IFF
Invoice Furnishing
GSTR-5
Non-Resident
Above ₹5 Crore
Monthly filing mandatory
Up to ₹5 Crore
QRMP eligible (quarterly)
Up to ₹1.5 Crore
Composition scheme eligible
GSTR-1 — April 2025
UpcomingFiling Due Date
11th May 2025
26 days from today
Late Fee (per day)
₹50
₹25 CGST + ₹25 SGST
Max Late Fee
₹5,000
Per return period
Interest Rate
18%
Per annum on tax due
If filed today
No penalty
₹0
Max ₹5,000
Important Notes
- • Due dates may be extended by government notification. Always verify on gst.gov.in.
- • If the due date falls on a Sunday or public holiday, the next working day is considered.
- • QRMP scheme taxpayers (≤₹5 Cr turnover) can file GSTR-1 and GSTR-3B quarterly.
- • Nil returns also attract late fees (₹20/day, max ₹500).
GST Return Due Dates — Quick Reference (FY 2025-26)
| Return | Frequency | Due Date | Late Fee/Day |
|---|---|---|---|
| GSTR-1 | Monthly | 11th of next month | ₹50 (₹20 for nil) |
| GSTR-1 (QRMP) | Quarterly | 13th of month after quarter | ₹50 (₹20 for nil) |
| GSTR-3B (>₹5 Cr) | Monthly | 20th of next month | ₹50 (₹20 for nil) |
| GSTR-3B (QRMP) | Quarterly | 22nd/24th of month after quarter | ₹50 (₹20 for nil) |
| GSTR-4 | Annual | 30th April | ₹50 (₹20 for nil) |
| GSTR-9 | Annual | 31st December | ₹200 (max ₹0.5% of turnover) |
| GSTR-9C | Annual | 31st December | Same as GSTR-9 |
| CMP-08 | Quarterly | 18th of month after quarter | ₹50 (₹20 for nil) |
| IFF | Monthly (optional) | 13th of next month | No late fee (optional) |
How to Use the GST Due Date Finder
1
Pick Return Type
GSTR-1, 3B, 4, 9, CMP-08, IFF or GSTR-5
2
Set Turnover
Above or below ₹5 Cr determines filing frequency
3
Choose Period
Select month or quarter for the filing period
4
Get Due Date
See exact deadline plus penalty & interest info
Frequently Asked Questions
For taxpayers with annual turnover above ₹5 crore, GSTR-3B is due on the 20th of the following month. For turnover up to ₹5 crore under the QRMP scheme, it's due on the 22nd or 24th of the month following the quarter, depending on your state. Category A states (Chhattisgarh, MP, Gujarat, Maharashtra, etc.) file by the 22nd, while Category B states file by the 24th.
Late fee is ₹50 per day (₹25 CGST + ₹25 SGST) for returns with tax liability, and ₹20 per day (₹10 + ₹10) for nil returns. Maximum late fee is capped at ₹2,000 for nil returns and ₹5,000 for others per return period. For GSTR-9, it's ₹200/day capped at 0.5% of turnover in the state.
Interest on late GST payment is 18% per annum on the outstanding tax amount, calculated from the day after the due date. If excess ITC is claimed and utilized, interest is 24% per annum. Interest is calculated on a daily basis and must be paid along with the return.
Every registered taxpayer must file GSTR-9, but those with turnover up to ₹2 crore are exempt. Composition dealers file GSTR-9A instead. GSTR-9C (reconciliation statement) is required for turnover above ₹5 crore and must be self-certified by a CA. The due date is 31st December of the following financial year.
QRMP (Quarterly Return Monthly Payment) allows taxpayers with turnover up to ₹5 crore to file GSTR-1 and GSTR-3B quarterly instead of monthly. Tax must still be paid monthly via PMT-06 challan by the 25th. IFF (Invoice Furnishing Facility) is optional for months 1 and 2 of each quarter under QRMP.
Yes, you can file after the due date, but late fees and interest will apply. Returns can be filed up to 3 years from the due date (as per Section 37/39 amendments). After that, the filing option is closed on the portal. Using TallyPrime helps ensure timely filing by auto-preparing return data from your books.
Never Miss a GST Filing Deadline
TallyPrime auto-prepares your GSTR-1, GSTR-3B, and annual returns from your books. As a Tally 5-Star Certified Partner, Mark IT Solutions helps Mumbai businesses stay 100% GST compliant.