7StartUp Team
Short answer: Most small businesses file two GST returns. GSTR-1 (sales) is due on the 11th of the next month for monthly filers, and GSTR-3B (summary and tax payment) is due on the 20th. Small businesses under the QRMP scheme file quarterly, by the 13th (GSTR-1) and 22nd or 24th (GSTR-3B, depending on your state) of the month after the quarter, and pay tax monthly. Late filing attracts a late fee per day, 18% interest on unpaid tax, and can block your customers' input tax credit.
Last updated: 6 November 2026. Due dates can be extended by the government — always check the GST portal. This is general information, not tax advice.
GST return due dates at a glance
| Return | What it is | Monthly filers | QRMP (quarterly) filers |
|---|---|---|---|
| GSTR-1 | Details of your sales invoices | 11th of next month | 13th of month after quarter (optional IFF by 13th for B2B invoices) |
| GSTR-3B | Summary return + tax payment | 20th of next month | 22nd or 24th of month after quarter |
| Monthly tax (QRMP) | Tax payment in months 1 and 2 | — | 25th of next month (PMT-06) |
| GSTR-9 | Annual return | 31 December after the financial year (if applicable) | Same |
The QRMP scheme is available to businesses with turnover up to ₹5 crore. It reduces the number of returns but you still pay tax every month.
Late fees and interest
| Penalty | How it works |
|---|---|
| Late fee — GSTR-3B / GSTR-1 | ₹50 per day (₹25 CGST + ₹25 SGST), or ₹20 per day for nil returns |
| Late fee cap | Capped per return; lower caps apply to smaller businesses based on turnover |
| Interest | 18% per year on tax paid late, for the number of days of delay |
| Blocked e-way bills | E-way bills can be blocked if returns are not filed for two consecutive periods |
Late fees cannot be claimed as input tax credit — it is money straight out of your profit.
Two newer rules to know
- 3-year limit: GST returns cannot be filed after three years from their due date. Old pending returns become time-barred, so clear any backlog now.
- Locked GSTR-3B values: the tax liability auto-filled in GSTR-3B from your GSTR-1 can no longer be edited. Mistakes must be corrected in GSTR-1 or GSTR-1A before filing GSTR-3B — so getting GSTR-1 right first time matters more than ever.
Why your customers care
Your business customers can claim input tax credit only when your invoices appear in their GSTR-2B, which depends on you filing GSTR-1 on time. Late or missing filings mean customers lose credit — and many will stop buying from suppliers who file late.
A simple monthly GST routine
| Date | Task |
|---|---|
| 1st–5th | Collect all sales and purchase bills and bank statements |
| 6th–9th | Update books, check invoices, match purchases with GSTR-2B |
| By 11th | File GSTR-1 (monthly) |
| 14th–18th | Calculate tax after input credit, prepare payment |
| By 20th | Pay tax and file GSTR-3B |
Frequently asked questions
What is the due date for GSTR-3B?
For monthly filers, the 20th of the next month. For QRMP filers, the 22nd or 24th of the month after the quarter, depending on the state.
What is the late fee for GSTR-3B?
₹50 per day (₹20 per day for nil returns), capped per return, plus 18% interest on tax paid late.
Can I file old GST returns?
Only within three years from the due date. After that, the return becomes time-barred.
What happens if I do not file GST returns?
You pay late fees and interest, your e-way bills can be blocked, your customers lose input tax credit and your registration can eventually be cancelled.
Who should use the QRMP scheme?
Businesses with turnover up to ₹5 crore that want to file returns quarterly instead of monthly. Tax is still paid monthly.
Never miss a GST due date
Our monthly plans cover bookkeeping, GSTR-1, GSTR-3B, ITC reconciliation, TDS and ITR — handled by qualified CA partners, with reminders on WhatsApp. See GST Filing & Bookkeeping. Not registered yet? Start with GST registration or our Business Setup Kit.
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