GST return due dates: monthly, QRMP, and why GSTR-3B has two dates

Most late fees come from not knowing which of the dates applies. There are only two kinds of filer to sort out.

Monthly filers

• GSTR-1 by the 11th of the next month.
• GSTR-3B by the 20th of the next month.

Quarterly filers (QRMP)

Taxpayers with aggregate turnover up to ₹5 crore who file GSTR-3B can choose quarterly returns with monthly payment.

• GSTR-1 by the 13th of the month after the quarter ends.
• GSTR-3B by the 22nd or the 24th of that month, depending on the state of your principal place of business.
• In the first two months of a quarter you can add B2B invoices through the optional Invoice Furnishing Facility, from the 1st to the 13th of the next month. It has no late fee.

Which state gets the 22nd

Category X, with the 22nd: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Dadra and Nagar Haveli and Daman and Diu, Puducherry, Andaman and Nicobar Islands and Lakshadweep. Every other state and union territory gets the 24th.

When a date moves

The government can extend a date by notification. The late fee calculator lets you enter the date that actually applied to you. Dates here are the standard ones.