Due Dates of GST Returns

  • Setindiabiz Team
  • August 3, 2023
Due Dates of GST Returns
A registered taxpayer of the GST, depending on its category, has to file several returns at the GSTN Portal. There are 22 types of GST Returns that have been prescribed under the GST, out of which only 11 are active as of now. The due dates are subject to change by way of a notification; please refer to gst.gov.in for updated information. The tax filing frequency can also opt as quarterly if the taxpayer turnover in the past financial year is less than Rs 5 Crore.

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With Due Dates Of GST, Income Tax, ROC & Payroll
S.No Type of Return Due Date
GSTR-1 (Monthly)
GSTR-1 is a return to report details of Outward Supply; Invoices, Debit and Credit Notes on Sale of Goods of Provision of Service is reported in GSTR-1 for a specific tax period
11th of Next Month
With effect from 1st January 2021, an option is available for the taxpayer to pay the tax every month and file the returns every quarter if the aggregate turnover in the preceding financial year is up to Rs. Five Crores.
13th of the month Following relevant Quarter
GSTR-3B (Monthly)
At the end of the month or quarter, depending on whether the taxpayer has opted QRMP or not, the Return of Tax Payment in GSTR-3B is filed, where a statement of tax payable after taking input credit and the Tax Paid is reported.
20th of Next Month
GSTR-3B (Quarterly) Under QRMP scheme though the taxes due are required to be paid monthly, the return in GSTR-3B is filed on a quarterly basis. The due date of filing the GSTR-3B depends on the location where the taxpayer is registered under GST.

X Category Y Category
Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep. Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and New Delhi.
X Category State: 22 Day of Next Month

Y Category State: 24 Day of Next Month
Annual return to be filed by the composition taxable persons under GST
30th April for the Preceding Year
GSTR-9 Annual Returns to be filed by a taxpayer based on the turnover of a particular financial year.
  1. Turnover less than 2 Crore – Not Required
  2. Turnover less than Rs. 5 Crore – Self Certification
  3. Turnover above Rs. 5 Crore – CA Certification
31 December 2021 for FY 2020-21

Important Recommendations Of 43rd Gst Council Meeting Held On: 28 MAY 2021

Amnesty Scheme
Amnesty Scheme to provide relief to taxpayers regarding the late fee for pending returns: In order to provide relief to the taxpayers, a late fee for non-furnishing FORM GSTR-3B for the tax periods from July 2017 to April 2021 has been reduced/waived as under:–
S.No Case Late Fee

NIL Return
For taxpayers, who did not have any tax liability for the particular

late fee capped to a maximum of Rs 500/- (Rs. 250/- each for CGST & SGST) per return
For other taxpayers
late fee limited to a maximum of Rs 1000/- (Rs. 500/- each for CGST & SGST) per return for other taxpayers
Window: The reduced rate of the late fee would apply if GSTR-3B returns for these tax periods are furnished between 01.06.2021 to 31.08.2021. (Extended to 30th November 2021)

Rationalization of Late Fee U/s 47 of the CGST Act

To reduce the burden of late fees on smaller taxpayers, the upper cap of late fees is being rationalized to align late fees with tax liability/ turnover of the taxpayers (All the proposals are applicable for prospective tax periods)

Late Fee on Delay in Filing Form GSTR-3B and GSTR-1

S.No Case Late Fee
NIL Tax Liability
Capped at Rs 500/-
(Rs 250 CGST + Rs 250 SGST)
Turnover in the previous year is up to Rs 1.5 Crores
Capped at Rs 2000/-
(1000 CGST + 1000 SGST)
Turnover in the previous year is more than Rs 1.5 Crores but up to Rs. 5 Crores
Capped at Rs 5000/-
(2500 CGST + 2500 SGST)
Turnover in the previous year exceeded Rs 5 Crores.
Capped at Rs 10000/-
(5000 CGST+ 5000 SGST)
Late Fee on Delay in Filing Form GSTR-4 by Composition Dealer: Capped to Rs 500 (Rs 250 CGST + Rs 250 SGST) per return, if tax liability is nil in the return, and Rs 2000 (Rs 1000 CGST + Rs 1000 SGST) per return for others.
Late fee payable for delayed furnishing of FORM GSTR-7: Reduced to Rs.50/- per day (Rs. 25 CGST + Rs 25 SGST) and to be capped to a maximum of Rs 2000/- (Rs. 1,000 CGST + Rs 1,000 SGST) per return.
COVID-19 related relief measures for taxpayers: In addition to the relief measures already provided to the taxpayers vide the notifications issued on 01.05.2021, the following further relaxations are being provided to the taxpayers.

Covid Related Relief for GSTR-3B and Interest on Tax Payment

S.No Tax Payer Tax Period Late Fee Relief Interest Relief
Turnover up to Rs. 5 Crores
March 2021NIL for 60 DaysNIL for first 15 Days, 9% during next 45 Days
April 2021NIL for 45 daysNIL for first 15 Days, 9% during next 30 Days
Mat 2021NIL for 30 daysNIL for first 15 Days, 9% during next 15 Days
Composition – CMP-08
January to March 2021
NIL for 60 days
NIL for first 15 Days, 9% during next 45 Days
Turnover above Rs 5 Crores
March to May 21
NIL for 15 days
9% for the first 15 days

Other COVID Related Reliefs

S.No Tax Payer Form Tax Period Actual Date Extended Date
Normal Taxpayer
GSTR-1April 202111th May 202126th May 2021
GSTR-1May 202111th June 202126th June 2021
IFFApril 202113th May 202128th May 2021
IFFMay 202113th June 202128th June 2021
Composition Scheme
FY 2020-21
30th April 2021
31st July 2021
Job Work
Jan to March 2021
25th April 2021
30th June 2021

Other Relaxations

EVM Based Return
Filing of returns by companies using Electronic Verification Code (EVC), instead of Digital Signature Certificate (DSC) till 31.08.2021
Simplification of Annual Return
Self-certification of GST return instead of CA

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