GST Compliance Due Dates Monthly GST Returns
Period Compliance Form Due Date Every Month Outward Supplies (Sales) GSTR-1 11th of next month Every Month GST Summary Return & Tax Payment GSTR-3B 20th of next month Every Month TDS under GST GSTR-7 10th of next month Every Month TCS under GST (E-commerce) GSTR-8 10th of next month Every Month Non-Resident Taxable Person GSTR-5 20th of next month Every Month Input Service Distributor GSTR-6 13th of next month
Quarterly GST Returns (QRMP / Composition)
Period Compliance Form Due Date Apr – Jun Quarterly GSTR-1 (QRMP) GSTR-1 13th July Jul – Sep Quarterly GSTR-1 (QRMP) GSTR-1 13th October Oct – Dec Quarterly GSTR-1 (QRMP) GSTR-1 13th January Jan – Mar Quarterly GSTR-1 (QRMP) GSTR-1 13th April All Quarters Quarterly GSTR-3B (QRMP) GSTR-3B 22nd / 24th of next month All Quarters Composition Tax Payment CMP-08 18th of month following quarter
Annual GST Returns
Period Compliance Form Due Date Every FY Annual GST Return (Regular) GSTR-9 31st December of next FY Every FY Annual Return (Composition) GSTR-4 30th April of next FY Every FY Reconciliation Statement GSTR-9C 31st December of next FY
Disclaimer: GST due dates are subject to change as notified by CBIC. Interest and late fees are applicable for delayed filing. This document is for general informational purposes only.
