21 views GST Return Filing Types, Schedules and Tips:
This article explains the due dates for all GST returns. Different taxpayers have different filing requirements based on turnover and registration type. The schedule below covers monthly, quarterly, annual, and special GST returns with their respective deadlines.
Overview
GST-registered taxpayers must file returns based on their registration type, filing frequency, and turnover. Each return has a fixed due date. Filing on time avoids late fees, interest, and GSTIN suspension.
This article provides a complete list of all common GST returns and their due dates.
1. Monthly Return Filers (Regular Taxpayers)
Applicable for: Turnover above ₹5 crore or voluntary monthly filing.
Returns & Due Dates
- GSTR-1 – Details of outward supplies (sales)
Due Date: 11th of the next month - GSTR-3B – Summary return with tax payment
Due Date: 20th of the next month
Examples (for October 2025 Return filing):
- GSTR-1 due on 11th November 2025
- GSTR-3B due on 20th November 2025
2. QRMP Scheme Filers (Quarterly Return, Monthly Payment)
Applicable for: Turnover up to ₹5 crore.
Returns & Due Dates
- GSTR-1 (Quarterly) – Quarterly outward supplies
Due Date: 13th of next month after quarter - GSTR-3B (Quarterly) – Summary return
Due Date:- 22nd (Category A states)
- 24th (Category B states)
Category A States: Chhattisgarh, MP, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu, Dadra & Nagar Haveli, Puducherry, Lakshadweep
Category B States: All other states
Monthly Payment:
- By 25th of the next month using PMT-06
3. Composition Dealers
Returns & Due Dates
- CMP-08 – Quarterly statement & challan
Due Date: 18th of the month after the quarter - GSTR-4 (Annual) – Annual return
Due Date: 30th April of next financial year
4. TDS / TCS Returns
TDS (Government Bodies & Agencies)
- GSTR-7 – Monthly TDS return
Due Date: 10th of the next month
TCS (E-commerce Operators)
- GSTR-8 – Monthly TCS return
Due Date: 10th of the next month
TDS/TCS Credit Received
- Auto-populated Credit available to the recipient when the deductor files GSTR-7 or GSTR-8
- The recipient must accept the credit in GSTR-3B of that month using TDS & TCS Credit Received module.
- Credit is used to offset GST liability once reflected in the electronic cash ledger under TDS/TCS Credits
5. Input Service Distributor (ISD)
- GSTR-6 – ISD return for distributing input tax credit
Due Date: 13th of the next month
6. Annual Returns
GSTR-9
- Annual return for regular taxpayers
Applicable: Mandatory if annual turnover is above ₹2 crore, optional below it.
Due Date: 31st December of next financial year
GSTR-9C
- Reconciliation statement (CA/CMA certified)
Applicable: Turnover above ₹5 crore
Due Date: 31st December of next financial year
7. Special Category Returns
Non-Resident Taxable Persons
- GSTR-5 – Monthly return
Due Date: 20th of next month or 7 days after registration expiry
OIDAR Service Providers (Outside India)
- GSTR-5A – Monthly return for online service providers
Due Date: 20th of the next month
Final Return after GST Cancellation
- GSTR-10 – Final return
Due Date: Within 3 months of cancellation
UIN Holders (Embassies, UN Bodies)
- GSTR-11 – Monthly inward supplies for claiming refund
Due Date: 28th of the next month
8. Job Work Related Returns
Principal Manufacturers
- ITC-04 – Goods sent to and received back from job workers
Due Date: 25th of the month after the quarter
9. Late Fees & Interest
- Late fee for regular returns: ₹50 per day (₹25 CGST + ₹25 SGST)
- Nil return late fee: ₹20 per day (₹10 CGST + ₹10 SGST)
- Interest: 18% per annum on tax payable
Non-filing may lead to E-Way Bill blockage or GSTIN suspension.
10. Filing Tips
- File Nil returns even if there are no transactions.
- Reconcile GSTR-1, GSTR-3B, and GSTR-2B before filing.
- Remember to file on time to avoid penalties.
- Ensure all invoices are uploaded before GSTR-1.
Related Articles for Filing through Munim
- Filing GSTR-1 Through Munim
- Filing IMS Through Munim
- Filing GSTR-3B Through Munim
- Filing GSTR-9 Through Munim
- Filing CMP-08 Through Munim
- Filing GSTR-04 Through Munim
- TDS & TCS Credit Received in Munim
