GST Return Filing — GSTR-1, GSTR-3B, QRMP, Composition and Annual Return (GSTR-9/9C)
Quick answer: Regular GST taxpayers file GSTR-1 (outward supplies) by the 11th and GSTR-3B (summary and tax payment) by the 20th of the following month. Taxpayers with aggregate turnover up to ₹5 crore can opt into QRMP: GSTR-1 quarterly by the 13th, GSTR-3B quarterly by the 22nd or 24th depending on the state group, with tax for the first two months paid through PMT-06 by the 25th and optional B2B uploads through the IFF by the 13th. Composition taxpayers file CMP-08 quarterly by the 18th. The annual return GSTR-9 is due 31 December after the year (mandatory above ₹2 crore, optional below) and the GSTR-9C reconciliation applies above ₹5 crore. Delhi, Haryana, Uttar Pradesh and Bihar are in the 24th-date group.
Last verified 5 October 2026 — rules on this page checked against the current notifications. We update it the day a rule changes.
Return calendar
| Return | Who files | Due date |
|---|---|---|
| GSTR-1 | Monthly filers (and all above ₹5 crore) | 11th of the next month |
| GSTR-1 | QRMP filers (quarterly) | 13th of the month after the quarter |
| IFF (optional) | QRMP filers, months 1 and 2 | 13th of the next month |
| GSTR-3B | Monthly filers | 20th of the next month |
| GSTR-3B | QRMP filers (quarterly) | 22nd or 24th of the month after the quarter, by state group |
| PMT-06 | QRMP filers — tax for months 1 and 2 | 25th of the next month |
| CMP-08 | Composition taxpayers (quarterly payment) | 18th of the month after the quarter |
| GSTR-4 | Composition taxpayers (annual) | Date confirmed on the GST portal for the year |
| GSTR-9 | Regular taxpayers (annual) | 31 December after the financial year — mandatory above ₹2 crore turnover, optional below |
| GSTR-9C | Turnover above ₹5 crore | 31 December, with GSTR-9 — self-certified reconciliation with the audited accounts |
Dates move when the Government grants an extension by notification; we check the notification list before every filing cycle.
QRMP, composition and what changes the filing route
- QRMP is available up to ₹5 crore aggregate turnover (PAN level); you choose it quarter by quarter on the portal, and it cuts returns from 24 to 8 a year plus the monthly PMT-06 challan
- Composition is for small suppliers under the turnover ceiling notified for the category — ₹1.5 crore for goods traders and manufacturers (lower in some special-category states) and ₹50 lakh for eligible service providers; no input tax credit and no inter-state outward supply, with CMP-08 each quarter and GSTR-4 yearly
- Interest on late tax payment runs at 18% a year under Section 50; late fees for GSTR-1, GSTR-3B and GSTR-9 are fixed by notification by turnover band and are computed at filing
- Mismatch control: GSTR-1 flows to the buyer's GSTR-2B and GSTR-3B is compared to it — a gap between GSTR-1 and GSTR-3B is the commonest trigger for an ASMT-10 scrutiny notice or a GST notice
Annual return and reconciliation
GSTR-9 reconciles the year's GSTR-1 and GSTR-3B figures with the books; GSTR-9C, for turnover above ₹5 crore, reconciles the annual return with the audited financial statements and is self-certified. Differences in ITC, turnover and HSN summaries are the points officers ask about later in audit or assessment.
What we do
- Monthly or quarterly GSTR-1/IFF and GSTR-3B with books-to-return reconciliation and 2B matching before the 3B is filed
- QRMP and composition eligibility review, PMT-06 planning, GSTR-9/9C preparation and CA certification
- Local teams in Gurugram, Noida, Ghaziabad, Faridabad and Patna; notices go to our notice-reply desk
Dates, forms and thresholds are quoted from the governing Act, rules and official portals; where a figure changes by notification or year, the page says so and we confirm it at filing rather than estimate.
Talk to us before you file anything
Frequently asked questions
When is GSTR-1 due?
The 11th of the next month for monthly filers and the 13th of the month after the quarter for QRMP filers; the IFF for the first two months of a quarter is optional by the 13th.
When is GSTR-3B due?
The 20th of the next month for monthly filers; QRMP filers file quarterly by the 22nd or the 24th depending on the state group — Delhi, Haryana, Uttar Pradesh and Bihar use the 24th.
Who can opt for QRMP?
Registered taxpayers with aggregate annual turnover up to ₹5 crore, who then file GSTR-1 and GSTR-3B quarterly and pay tax for the first two months through PMT-06 by the 25th.
What is PMT-06?
The challan used by QRMP filers to deposit tax for the first two months of a quarter, by the 25th of the following month.
Is GSTR-9 mandatory?
It is mandatory above ₹2 crore aggregate turnover and optional below it; it is due by 31 December after the financial year.
Who files GSTR-9C?
Taxpayers with turnover above ₹5 crore, along with GSTR-9 by 31 December, as a self-certified reconciliation with the audited accounts.
What are the composition scheme returns?
CMP-08 each quarter by the 18th for payment of tax and the annual GSTR-4; the turnover ceiling depends on the category and state.
What interest applies on late GST payment?
Interest at 18% a year on the tax paid late under Section 50, plus a late fee on the return fixed by notification.