1. Regular GST Taxpayers (Monthly)
| Return | Due Date | Description |
|---|---|---|
| GSTR-1 | 11th of every month | Outward supplies reporting |
| GSTR-3B | 20th of every month | Summary return and GST payment |
| GSTR-2B | Auto generated | Input tax credit statement |
2. QRMP Scheme
| Compliance | Due Date | Description |
|---|---|---|
| Invoice Furnishing Facility | 13th of next month | Optional B2B invoice reporting |
| PMT-06 Payment | 25th of next month | Monthly GST payment |
| GSTR-1 (Quarterly) | 13th after quarter | Quarterly outward supplies return |
| GSTR-3B (Quarterly) | 22nd / 24th | Quarterly summary return |
3. Composition Taxpayers
| Return | Due Date | Description |
|---|---|---|
| CMP-08 | 18th of month after quarter | Quarterly tax payment |
| GSTR-4 | 30 April following FY | Annual return |
4. Annual GST Compliance
| Return | Due Date | Description |
|---|---|---|
| GSTR-9 | 31 December | Annual GST return |
| GSTR-9C | 31 December | GST reconciliation statement |
Important Notes:
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- GST returns must be filed even if there are no transactions.
- Late filing attracts interest and late fees.
- Input tax credit should be reconciled with GSTR-2B.
- Accurate bookkeeping helps avoid GST notices.