Check official statutory due dates for GSTR-1, GSTR-3B, CMP-08, GSTR-9/9C, and QRMP scheme with real-time countdown alerts.
Under the Central Goods and Services Tax (CGST) Act, 2017, registered taxpayers must file periodical returns detailing outward sales, eligible input tax credits (ITC), and net tax liabilities. Missing deadlines attracts statutory late fees under Section 47 and penal interest at 18% per annum under Section 50(1) on net cash payments.
Category X (22nd of month): Chhattisgarh, MP, Gujarat, Maharashtra, Karnataka, Goa, Kerala, TN, Telangana, AP, Daman & Diu, Dadra & Nagar Haveli, Puducherry, Andaman & Nicobar, Lakshadweep.
Category Y (24th of month): HP, Punjab, Uttarakhand, Haryana, Rajasthan, UP, Bihar, Sikkim, Arunachal, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, J&K, Ladakh, Chandigarh, Delhi.
Nil Return: ₹20 per day (₹10 CGST + ₹10 SGST) capped at ₹500 total.
Turnover ≤ ₹1.5 Cr: ₹50 per day capped at ₹2,000 maximum.
Turnover ₹1.5 Cr - ₹5 Cr: ₹50 per day capped at ₹5,000 maximum.
Turnover > ₹5 Cr: ₹50 per day capped at ₹10,000 maximum.
| Return Form | Taxpayer Scope | Filing Frequency | Statutory Due Date |
|---|---|---|---|
| GSTR-1 | Regular Monthly Taxpayers | Monthly | 11th of succeeding month |
| GSTR-1 (IFF) | QRMP Taxpayers (Optional) | Month 1 & 2 of Quarter | 13th of succeeding month |
| GSTR-3B (Monthly) | Regular Monthly Taxpayers | Monthly | 20th of succeeding month |
| GSTR-3B (QRMP) | QRMP Scheme Taxpayers | Quarterly | 22nd / 24th following quarter |
| CMP-08 | Composition Dealers (Sec 10) | Quarterly | 18th following quarter |
| GSTR-4 | Composition Dealers (Annual) | Annually | 30th April post FY |
| GSTR-9 / 9C | Regular Taxpayers (> ₹2 Cr / ₹5 Cr) | Annually | 31st December post FY |
Taxpayers are subject to daily late fees under Section 47 (starting from ₹20/day for Nil returns and ₹50/day for regular returns) plus mandatory penal interest at 18% p.a. on the net cash tax paid via Electronic Cash Ledger.
As per Section 16(4) of the CGST Act, the deadline to claim missing ITC or make amendments for a financial year is 30th November following the end of the FY or the actual date of filing GSTR-9, whichever is earlier.
No. Taxpayers with aggregate annual turnover up to ₹2 Crore are exempt from filing GSTR-9. Taxpayers with turnover exceeding ₹5 Crore must file both GSTR-9 and self-certified reconciliation statement GSTR-9C.