GST Compliance Calendar: Returns, Due Dates & Penalties
GST compliance runs on deadlines. Miss a return and late fees, interest, and even blocked input tax credit follow — for you and your customers. A clear compliance calendar keeps your business penalty-free. This guide is a practical GST compliance calendar covering the main returns, due dates, and the penalties for getting them wrong.
The Main GST Returns
- GSTR-1 — details of outward supplies (sales).
- GSTR-3B — summary return with tax payment.
- GSTR-9 — annual return.
- GSTR-9C — reconciliation statement (for larger taxpayers).
- CMP-08 / GSTR-4 — for composition taxpayers.
- GSTR-5 / 5A — for non-resident and OIDAR suppliers.
Monthly vs Quarterly Filing (QRMP)
Small taxpayers (turnover up to the prescribed limit) can opt for the Quarterly Return Monthly Payment (QRMP) scheme — filing GSTR-1 and GSTR-3B quarterly while paying tax monthly through a challan. Larger taxpayers file monthly.
Indicative Due Dates
| Return | Frequency | Typical Due Date |
|---|---|---|
| GSTR-1 (monthly) | Monthly | 11th of next month |
| GSTR-3B (monthly) | Monthly | 20th of next month |
| GSTR-1 (QRMP) | Quarterly | 13th of month after quarter |
| GSTR-3B (QRMP) | Quarterly | 22nd/24th of month after quarter |
| CMP-08 | Quarterly | 18th of month after quarter |
| GSTR-9 / 9C | Annual | 31st December of next FY |
Dates can vary by notification and state — always confirm the current due date.
Late Fees and Interest
- Late fee — a per-day fee for each delayed return (separately for CGST and SGST), subject to a cap.
- Interest — charged at the prescribed rate per annum on the tax paid late.
- Blocked ITC for customers — if you don’t file GSTR-1, your customers cannot see invoices in their GSTR-2B and may lose credit, damaging relationships.
Other Periodic Compliances
- LUT — file afresh each financial year if you export. See LUT under GST.
- ITC reconciliation — match purchases with GSTR-2B every month.
- E-invoicing and e-way bills — where applicable to your turnover and supplies.
Tips to Stay Compliant
- Maintain a monthly filing checklist and reminders.
- Reconcile sales and purchases before filing.
- Pay tax on time even if filing under QRMP.
- File the annual return and any reconciliation on time.
Frequently Asked Questions
What are the two main monthly returns?
GSTR-1 (outward supplies) and GSTR-3B (summary and payment).
What is the QRMP scheme?
It lets small taxpayers file quarterly while paying tax monthly.
What happens if I file late?
Late fees and interest apply, and non-filing of GSTR-1 can block your customers’ input tax credit.
Who must file GSTR-9C?
Taxpayers above the prescribed turnover must file the reconciliation statement along with the annual return.
Never Miss a GST Deadline Again
S. Choudhary & Co. manages your entire GST calendar — returns, reconciliation, and annual filings. Explore our GST services or call +91 90248 28295 · sushil@sushilchoudhary.com.
