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GST Filing and Payment Dates India

Track India GST return and payment timing for GSTR-1, GSTR-3B, QRMP, CMP-08, composition taxpayers, and annual returns.

Published: May 18, 2026Updated: June 25, 2026

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GST Dates Depend on Return Type and Filing Frequency

India GST due dates are not one date for every taxpayer. They depend on turnover, monthly vs quarterly status, QRMP election, composition status, return type, state grouping, and official extensions.

Use this page as a GST filing workflow guide, not a VAT guide. The calculator can compute GST amounts, but the portal and CBIC notifications control the actual filing obligation.

Use GST calculator Plan India advance tax separately

India GST Due Date Map

Return or payment	Typical timing	Who uses it
GSTR-1 monthly	Often 11th of the next month.	Monthly outward supply reporting.
GSTR-1 quarterly	Often 13th after the quarter.	QRMP or eligible quarterly filers.
GSTR-3B monthly	Often 20th of the next month.	Monthly summary return and tax payment.
GSTR-3B quarterly	Often 22nd or 24th after the quarter by state group.	QRMP quarterly return filers.
PMT-06 payment	Often 25th after month 1 and month 2 of quarter.	QRMP monthly tax payments.
CMP-08	Quarterly statement/payment timing.	Composition taxpayers.

Monthly Filing vs QRMP

Monthly

Higher-frequency compliance

Monthly GSTR-1 and GSTR-3B can match larger turnover or taxpayer choices.

QRMP

Quarterly return, monthly payment

QRMP reduces return frequency but does not remove monthly payment review.

Portal

Use official dashboard

Final filing dates, extensions, and late fee calculations should be checked on the GST portal.

GST Filing Records Checklist

Sales invoices and outward supply classification.
Purchase invoices and input tax credit support.
E-way bill and e-invoice reconciliation where applicable.
GSTR-2B and books reconciliation before claiming ITC.
Cash ledger, credit ledger, and liability ledger review.
Proof of PMT-06, GSTR-3B, GSTR-1, CMP-08, and annual return filings.

Official Video Check

CalculatorWallah reviewed current official government and institutional video sources for India GST filing and payment dates across GSTR-1, GSTR-3B, QRMP, and composition taxpayers. No suitable concise official video was found, so this guide uses GST Portal and CBIC written sources.

GST Filing Scenarios That Change the Calendar

A GST calendar should start with registration type and filing frequency. Monthly filers generally track GSTR-1, GSTR-3B, payment ledgers, and reconciliation every month. QRMP taxpayers file quarterly returns but may still have monthly payment obligations through PMT-06. Composition taxpayers follow a different return and payment rhythm, so copying a monthly filer calendar can create missed dates.

Late fees and interest often come from workflow gaps rather than not knowing the headline due date. Input tax credit reconciliation, invoice amendments, e-way bill issues, nil returns, cash ledger funding, and challan creation can all add time before the return is actually ready to file. Use the GST calculator for invoice-level tax checks, then rely on the GST portal dashboard for taxpayer-specific due dates.

Identify whether the taxpayer is monthly, QRMP, composition, or otherwise subject to a special return cycle.
Separate return due dates from payment due dates and ledger funding dates.
Reconcile sales invoices, credit notes, debit notes, and ITC before filing GSTR-3B.
Prepare PMT-06 payments early when QRMP monthly payment rules apply.
Check the official portal for notices, extensions, and taxpayer-specific return status.
Keep acknowledgements, challans, and return summaries with accounting records.

GST Calendar Builder for Return and Payment Work

A GST date calculator is useful only when it separates return frequency, payment frequency, and reconciliation work. Monthly filers, QRMP filers, composition taxpayers, and businesses with e-invoice or e-way bill workflows need different calendars.

Build the calendar from the taxpayer profile first, then attach the return, payment, and ledger tasks. The GST amount calculator should support invoice and tax math, while the GST portal controls taxpayer-specific due dates and extensions.

Taxpayer profile	Calendar tasks	Calculator and record checks
Monthly regular filer	GSTR-1, GSTR-3B, tax payment, GSTR-2B reconciliation, and ledger review each month.	Use the GST calculator for invoice-level tax, then match books to portal data before filing.
QRMP filer	Quarterly GSTR-1 and GSTR-3B with monthly PMT-06 payment review where required.	Separate quarterly return due dates from first-two-month payment funding.
Composition taxpayer	Composition statement/payment workflow and annual return checks.	Do not copy regular monthly return dates; composition status changes the compliance path.
Nil or inactive period	Nil return review and portal status check.	A no-sales month may still require a return if the taxpayer remains liable to file.
Credit-heavy business	GSTR-2B, invoice matching, credit notes, debit notes, and ITC eligibility review.	Late or unsupported ITC can change cash needed even when outward tax was calculated correctly.

Calculate GST amount Plan India advance tax

Frequently Asked Questions

This guide focuses on India GST filing and payment dates. Canada GST/HST dates are covered in the CRA tax deadlines guide to avoid duplicate content.

Monthly GSTR-3B is commonly due on the 20th day after the tax period, but official notifications and portal due dates should be checked for extensions or special cases.

QRMP taxpayers generally file GSTR-3B quarterly but make monthly tax payments for the first two months of the quarter when required.

Monthly GSTR-1 is commonly due on the 11th of the following month, but taxpayers should always check the GST portal and current notifications.

GST portal guidance points quarterly GSTR-3B filers to the 22nd or 24th day after the quarter, depending on the notified state or union territory group.

QRMP taxpayers may use Form GST PMT-06 for monthly tax payments in the first two months of a quarter while filing GSTR-3B quarterly.

If a return is required for the period, a nil return may still be needed even when there are no outward supplies or tax payable.

Yes, official notifications can extend or change due dates. The GST portal dashboard and official notifications should control the final filing calendar.

Late fees generally relate to late return filing, while interest relates to delayed tax payment or incorrect credit use. The exact amount depends on current rules.

Reconcile outward supplies, credit notes, debit notes, input tax credit, GSTR-2B, cash ledger, electronic credit ledger, and books of account.

No. Composition taxpayers follow separate return and payment workflows, so they should not copy monthly or QRMP calendars blindly.

No. This guide is for India GST. Canada GST/HST uses CRA reporting periods, filing deadlines, and remittance rules.

Track filing frequency, return type, payment date, GSTR-2B reconciliation, invoice amendments, ledger funding, challan creation, and portal confirmations for each tax period.

Yes. If the taxpayer is required to file for the period, a nil return may still be required even when there are no outward supplies or tax payable.