GST Compliance Calendar: Monthly Due Dates for Businesses

A reliable GST compliance calendar is the simplest way to avoid late fees, interest and blocked returns. GST has different forms for different taxpayers and frequencies, and the dates are spread across the month: the 10th, 11th, 13th, 18th, 20th, 22nd, 24th and 25th all matter to someone. This guide lists the usual due dates for each GST return and payment, the once-a-year deadlines that are easy to forget, the related income-tax dates that fall in the same weeks, and a sample monthly plan that spreads the work. Due dates are often extended by notification, so always confirm on the GST portal before you plan around a date.

Monthly due dates for regular taxpayers

Date (following month)	Return or payment	Who
10th	GSTR-7 (TDS under GST)	Government departments and notified persons deducting GST TDS
10th	GSTR-8 (TCS under GST)	E-commerce operators collecting TCS
11th	GSTR-1	Monthly filers
13th	GSTR-6	Input Service Distributors
13th	GSTR-5	Non-resident taxable persons
13th	IFF (optional)	QRMP filers, for months 1 and 2 of a quarter
20th	GSTR-3B	Monthly filers
20th	GSTR-5A	Suppliers of online information and database access services from outside India
25th	PMT-06	QRMP filers, tax payment for months 1 and 2 of a quarter

Quarterly due dates

Date (month after quarter)	Return	Who
13th	GSTR-1 (quarterly)	QRMP filers
18th	CMP-08	Composition taxpayers (statement-cum-challan)
22nd	GSTR-3B (quarterly)	QRMP filers in Category X states and UTs, which include Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh and certain UTs
24th	GSTR-3B (quarterly)	QRMP filers in the remaining states and UTs (Category Y)

The state grouping for 22nd and 24th is set by notification. Check the current list for your state. Whether QRMP is right for you is covered in our QRMP versus monthly filing comparison.

Annual and half-yearly deadlines

Date	Deadline	Notes
31 March	Opt in to composition (CMP-02) for the next year	Also a good date to file the next year's LUT
Before first export of the year	LUT in RFD-11	Valid for one financial year
25 April	ITC-04 (job work) for October to March, or for the full year	Half-yearly for turnover above ₹5 crore, annually for others
30 April	GSTR-4 annual return	Composition taxpayers
Within the opt-in window	QRMP opt-in or opt-out for a quarter	From the 1st of the second month of the previous quarter to the last day of the first month of the quarter
25 October	ITC-04 for April to September	Turnover above ₹5 crore
30 November	Last date to claim ITC and issue credit notes for the previous financial year	Or the date of filing the annual return, if earlier
31 December	GSTR-9 and GSTR-9C	GSTR-9C for turnover above ₹5 crore
31 December	GSTR-9B	E-commerce operators (annual TCS statement)

Event-based deadlines

• Registration amendments: within 15 days of the change.
• Revocation of cancelled registration: within the time allowed after the cancellation order, after filing pending returns.
• Final return (GSTR-10): within three months of cancellation.
• E-invoice reporting: within 30 days of the invoice date for taxpayers with turnover of ₹10 crore and above.
• IRN cancellation: within 24 hours of generation.
• E-way bill extension: within 8 hours before or after expiry.
• Replies to notices: as specified in each notice, often 7 or 30 days.
• Self-invoice under reverse charge from unregistered suppliers: within 30 days of receiving the supply.

Related income-tax dates in the same calendar

Accounts teams handle GST and income tax together, so it helps to see both. These dates are as they stood under the Income-tax Act, 1961; the Income-tax Act, 2025 took effect from 1 April 2026 and renumbered sections, so confirm current dates on the income-tax portal.

Date	Income-tax deadline
7th of each month	Deposit TDS and TCS deducted in the previous month (March deductions by 30 April)
15 June, 15 September, 15 December, 15 March	Advance tax instalments
31 July, 31 October, 31 January, 31 May	Quarterly TDS returns
30 April and 31 October	Half-yearly MSME Form 1 for companies with dues to micro and small enterprises outstanding beyond 45 days
31 July / 31 October	Income-tax returns for non-audit and audit cases respectively (dates are often extended)

Advance tax instalments in particular need a profit estimate a week before each due date, so build that review into the calendar rather than treating the 15th as a payment-only day.

Sample plan: November for a monthly filer

Here is how a monthly GST filer that also deducts TDS might organise November, reporting October transactions:

Date	Task
1 to 3 November	Close October books: post all sales, purchases, credit notes and expenses
By 7 November	Deposit October TDS
By 8 November	Reconcile sales register with e-invoice data; prepare GSTR-1
By 10 November	File GSTR-1 (due 11 November), with a day of buffer
11 to 13 November	Complete IMS actions on purchase invoices before GSTR-2B generation
14 November	Download GSTR-2B; reconcile with purchase register
15 to 17 November	Compute reversals, RCM and net ITC; arrange cash
By 18 November	File GSTR-3B (due 20 November), with buffer
By 30 November	Final check that all ITC and credit notes for the previous financial year have been claimed or issued

Filing two days early is a simple habit that protects you from portal slowdowns, which are common on due dates.

Sample plan: a QRMP filer's quarter

When	Task (for the October to December quarter)
1 to 13 November	Optional IFF for October B2B invoices
By 25 November	PMT-06 payment for October
1 to 13 December	Optional IFF for November B2B invoices
By 25 December	PMT-06 payment for November
By 13 January	Quarterly GSTR-1 (including December invoices)
By 22 or 24 January	Quarterly GSTR-3B, adjusting PMT-06 deposits

What happens when you miss a date

• Late fee per day of delay for the return, with caps by turnover.
• Interest at 18% per annum on tax paid late in cash.
• Next period's return cannot be filed until the pending one is filed.
• Customers' credit is delayed if GSTR-1 is late.
• E-way bill generation can be blocked after two missed GSTR-3B periods.

Our late fee and interest guide shows how to compute these.

Calendar for businesses with multiple GSTINs

Each GSTIN is a separate taxpayer for return filing. A business registered in four states files four sets of GSTR-1 and GSTR-3B every period, possibly with different frequencies, because an eligible business can choose QRMP for some GSTINs and monthly filing for others. QRMP eligibility is tested on the aggregate turnover of the PAN, so once the PAN crosses ₹5 crore, no GSTIN under it can use QRMP. Practical tips for multi-state businesses:

• Use one master calendar with a column per GSTIN, so a missed state stands out.
• Stagger internal deadlines: close the smallest registrations first and the largest last, so the reviewer is not handling everything on the 19th.
• Remember that Category X and Category Y states have different quarterly GSTR-3B dates.
• Reconcile inter-branch stock transfers each month, because one GSTIN's outward supply is another's inward supply and credit.
• Track Input Service Distributor returns (GSTR-6) if common services are distributed from head office.

A year at a glance

Month	Notable GST tasks beyond the monthly cycle
April	New invoice series; GSTR-4 for composition dealers by 30 April; ITC-04 by 25 April; check e-invoicing applicability for the new year
May to August	Close prior year books; list next-year adjustments; QRMP opt-in windows for coming quarters
September	Report remaining prior-year invoices and amendments; finalise annual ITC reversals for common credit
October	ITC-04 by 25 October for larger taxpayers; start annual return preparation
November	30 November deadline for prior-year ITC and credit notes
December	GSTR-9 and GSTR-9C by 31 December
January to March	Year-end planning; LUT and composition opt-in for the next year by 31 March

Building your own calendar

1. List each GSTIN you hold and its filing frequency.
2. Add the forms that apply (TDS, TCS, ISD, job work) and remove those that do not.
3. Set reminders two to three days before each due date, not on the date.
4. Assign an owner and a reviewer for each return.
5. Recheck dates monthly against portal announcements, because extensions are common.
6. Keep a filing log with ARN, date filed and amount paid.

How Fininvo helps

A calendar works only if the data is ready in time. Fininvo ERP generates GSTR-1, GSTR-3B and annual return data from your daily transactions and keeps purchase data reconciled with GSTR-2A/2B, so the month-end becomes review rather than preparation. See tax compliance, reports and pricing.

General information, not tax advice. Due dates and extensions are notified by CBIC and state governments; confirm on the GST portal and consult your CA.

Frequently Asked Questions

Is the GSTR-3B due date the same for all taxpayers?

No. Monthly filers generally file by the 20th. QRMP filers file quarterly by the 22nd or 24th depending on their state. Extensions can apply to specific states or periods.

If a due date falls on a Sunday, is it extended?

Not automatically. GST due dates are extended only by notification. Plan to file before the due date regardless of holidays.

When must I file GSTR-1 if I am in QRMP?

Quarterly by the 13th of the month after the quarter, with optional IFF for B2B invoices of the first two months by the 13th of the following month.

What is the 30 November deadline?

It is the last date to claim ITC for invoices of the previous financial year and to declare credit notes for that year, or the annual return filing date if earlier.

Do composition taxpayers file monthly?

No. They file CMP-08 quarterly by the 18th of the month after the quarter and GSTR-4 annually by 30 April.