What are the GST return due dates this year?

Which GST returns have due dates?

There is no single GST return, so there is no single due date. A regular taxpayer files an outward supplies return, a summary return that settles tax, and an annual return once a year. Each has its own date, and the one you miss is usually the one you were not watching.

This page puts the standard dates for the common returns in one place. The dedicated guides for GSTR-1 and GSTR-3B go deeper on each, including the Invoice Furnishing Facility window and the state groups. This page is the calendar view: every recurring GST return date in one table, from the monthly 11th to the annual 31 December.

What are the GST return due dates?

The table maps the recurring due dates. QRMP quarterly GSTR-3B dates depend on your state group, explained in the next section.

The QRMP quarterly GSTR-3B date is the 22nd for the broadly southern and western state group and the 24th for the broadly northern and eastern group, based on your principal place of business. The GSTR-3B guide sets out the two groups in full.

When is the PMT-06 challan due under QRMP?

The PMT-06 challan under QRMP is due on the 25th of the month following each of the first two months of a quarter. Tax therefore moves monthly even though the return is quarterly, and interest under section 50 runs on a missed PMT-06 well before the 22nd or 24th quarterly GSTR-3B date arrives.

Does GSTR-9C have its own due date?

GSTR-9C carries the same 31 December date as the annual GSTR-9 for the preceding financial year, and it is filed along with GSTR-9 rather than separately. Whether GSTR-9C is required at all depends on the turnover threshold set by notification for that year, so check the current Central Tax notification before assuming it applies.

Which GST returns are annual?

The returns fall into three timing tracks, and it helps to hold them apart.

1. Monthly or quarterly outward supplies (GSTR-1): reports your invoice-level sales. It does not pay tax by itself.
2. Monthly or quarterly summary (GSTR-3B): declares the net tax and pays it. This is the return that carries interest and late fee risk.
3. Annual return (GSTR-9 and GSTR-9C): a yearly consolidation and, above a turnover threshold, a reconciliation with your audited accounts.

Whether you file GSTR-1 and GSTR-3B monthly or quarterly depends on whether you opted into QRMP. The annual return sits on top of both tracks regardless.

How do GST returns depend on each other?

The returns are not independent forms filed in isolation. GSTR-1 reports the invoices; those invoices flow into your recipients' input tax credit and are reflected in your own GSTR-3B liability. GSTR-3B then pays the tax. GSTR-9 consolidates the year and should reconcile with what the monthly or quarterly returns already reported.

The practical effect is that a late or wrong GSTR-1 does not stay contained. It affects the credit your customers can claim and it creates a mismatch you have to explain at the annual return. Filing GSTR-1 accurately and on time keeps the later returns clean.

Who can extend a GST return due date?

GST return dates are sometimes extended, but almost always narrowly: for a particular state, district, or period hit by a disruption. When an extension is real, you should be able to do all three:

1. Find a CBIC notification with a number and date.
2. Open it from the official CBIC-GST portal.
3. Read who it covers, which return and period, and which state or district it names.

A general "due date extended" message with no notification number should not change your filing plan. Broad, all-India extensions are rare and always land as a notification you can open.

Where does the portal show my due date?

1. Log in to the GST portal and open the returns dashboard for the period. The portal shows the applicable due date for your profile.
2. Confirm whether your profile is monthly or QRMP under the return settings.
3. For any rumoured extension, check the CBIC-GST central tax notifications for a matching number and PDF.
4. Read the GST returns help pages if you are unsure which return applies to your case.

Which GST due date is missed most?

• Watching the monthly dates when you are actually a quarterly QRMP filer, or the reverse.
• Filing GSTR-3B on time but forgetting the earlier GSTR-1, which affects your customers' credit.
• Forgetting the monthly PMT-06 challan under QRMP and facing interest even before the quarterly return is due.
• Treating the annual GSTR-9 as optional when your turnover crosses the filing threshold.
• Assuming a forwarded extension applies to you without a CBIC notification number.

Where are GST due-date changes posted?

GST return-date changes move through CBIC notifications, often state-specific and easy to miss in a rumour cycle. Complied AI keeps CBIC and GST notifications in one feed so you can open the source document behind a change instead of trusting a forward. When you need the rule itself, read the CGST provision next to the update rather than only the headline date.