GSTAug 2, 2025
What are the GST return filing deadlines for GSTR-1 and GSTR-3B?
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Regular GST-registered businesses must file multiple returns. The two most important ones are GSTR-1 (outward supplies) and GSTR-3B (summary return with tax payment).
GSTR-1 (Details of Outward Supplies):
| Turnover | Filing Frequency | Due Date |
|---|---|---|
| Above ₹5 crore | Monthly | 11th of next month |
| Up to ₹5 crore (opted for QRMP) | Quarterly | 13th of month after quarter |
GSTR-1 contains details of all your sales invoices, including B2B and B2C transactions, credit/debit notes, and export invoices.
GSTR-3B (Summary Return):
| Turnover | Filing Frequency | Due Date |
|---|---|---|
| Above ₹5 crore | Monthly | 20th of next month |
| Up to ₹5 crore (QRMP - Category 1 states) | Quarterly | 22nd of month after quarter |
| Up to ₹5 crore (QRMP - Category 2 states) | Quarterly | 24th of month after quarter |
GSTR-3B is where you actually pay your GST liability after adjusting input tax credit.
Other important returns:
- GSTR-9: Annual return, due by December 31 of the following financial year
- GSTR-9C: Self-certified reconciliation statement for turnover above ₹5 crore
- IFF (Invoice Furnishing Facility): Optional monthly upload for QRMP taxpayers to report B2B invoices
Late filing penalties:
- GSTR-1: ₹50/day (₹25 CGST + ₹25 SGST), max ₹10,000 per return
- GSTR-3B: ₹50/day (₹20/day for nil returns), plus 18% interest on outstanding tax
QRMP scheme: If your turnover is under ₹5 crore, you can opt for the Quarterly Return Monthly Payment scheme. You file returns quarterly but pay tax monthly through a challan (PMT-06) by the 25th of each month.
GSTR-1GSTR-3BGST-filingdue-datesIndia
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Disclaimer: This information is for general educational purposes and is not professional tax advice. Tax situations vary. Consult a qualified tax professional for advice specific to your circumstances.