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GST GST due dates

GST compliance calendar for MSMEs

Most small businesses have the same GST rhythm every month: sales return by the 11th (or 13th quarterly), tax return by the 20th (or 22nd/24th quarterly), and a handful of yearly dates. Set them once and work backwards.

Updated 2026-11-053 min read

Who this is for
  • MSME owners
  • Accountants handling GST
  • QRMP filers
  • Composition dealers
  • CAs managing many clients
On this page 11

The monthly cycle for regular filers

Date (following month)WhatWho
10thGSTR-7 (TDS) and GSTR-8 (TCS)TDS deductors and e-commerce operators
11thGSTR-1Monthly filers
13thIFF (optional) for months 1 and 2 of the quarterQRMP filers
14thGSTR-2B generatedEveryone, for ITC matching
20thGSTR-3B and paymentMonthly filers
25thPMT-06 payment for months 1 and 2QRMP filers

Due dates are standard but the government extends them from time to time, and dates falling on holidays are not automatically moved. Check gst.gov.in each month.

Quarterly filers under QRMP

Businesses with aggregate turnover up to ₹5 crore can opt for QRMP. After each quarter:

  • GSTR-1 by the 13th of the month after the quarter.
  • GSTR-3B by the 22nd or 24th, depending on the state of registration (two groups of states).

Tax is still paid monthly through PMT-06 for the first two months. See QRMP scheme and GST payment challan.

Composition dealers

  • CMP-08 (statement-cum-challan): by the 18th of the month after each quarter.
  • GSTR-4 (annual return): by 30 April after the financial year.

See GST composition scheme.

Yearly and half-yearly dates

DateWhat
Before the first export of the yearLUT for exports without payment of IGST
Before the year starts (by notified date)QRMP / composition opt-in or opt-out; GTA forward-charge declaration
25 April and 25 OctoberITC-04 for job work (half-yearly for turnover above ₹5 crore; annual, by 25 April, for others)
30 NovemberLast date to fix previous year's GSTR-1 errors, claim missed ITC and issue GST credit notes (or annual return date, if earlier)
31 DecemberGSTR-9 and, where applicable, GSTR-9C for the previous year

Working backwards: an internal calendar

Filing dates are deadlines, not plans. A practical internal calendar for a monthly filer:

  1. 1st–3rd: enter all last-month sales, credit notes and purchases; bank reconciliation.
  2. 4th–6th: review the GSTR-1 data in your software; fix GSTINs, HSN and uncertain entries.
  3. 7th–9th: file GSTR-1 early so buyers see their credit.
  4. 14th–16th: download GSTR-2B and match with purchases.
  5. 17th–18th: finalise GSTR-3B, deposit cash.
  6. 19th: file GSTR-3B.

Missing dates costs money; see GST interest and late fees.

Example: a QRMP retailer's quarter

A retailer with turnover of ₹3 crore files quarterly. For the April–June quarter:

DateTask
25 MayPMT-06 for April
25 JunePMT-06 for May
13 JulyGSTR-1 for the quarter
22 or 24 JulyGSTR-3B for the quarter, paying June's tax and any shortfall

If the retailer uses the fixed-sum method and paid ₹90,000 in cash in the previous quarter's GSTR-3B, the pre-filled challan for each of April and May is generally 35% of that, ₹31,500. Under self-assessment it pays the actual net tax for each month instead. If a few B2B customers want monthly ITC, the retailer can upload their invoices through IFF by 13 May and 13 June.

Setting reminders that work

  • Put each date in the shared calendar of both the owner and the accountant, with a reminder five days ahead.
  • Keep a one-page tracker per month: return, date filed, ARN, tax paid, by whom.
  • Watch gst.gov.in news for extensions, but never plan around one.
  • If your CA files, agree the date by which you will hand over complete data.

Other dates on the same desk

The accountant handling GST usually also handles income-tax TDS (deposit by the 7th of the following month, with quarterly returns), advance tax instalments and payroll dues. Put all of them on one calendar. This is general information, not tax advice.

Keeping the month on time with Cashflow OS

The owner rarely misses a due date because of the portal; it is usually because the books are not ready. Cashflow OS shows sales, purchases, receipts and payments from your Tally data on the phone, and its GSTR-1 and GSTR-3B views let the owner see the month's figures as soon as entries are made, so questions get asked on the 5th rather than the 19th. Filing remains on the GST portal.

Avoid these

Common mistakes

  • MistakePlanning work around the due date itself
    Do this instead

    Set an internal calendar: close books by the 3rd, review by the 6th, file GSTR-1 early, GSTR-3B a day before due.

  • MistakeCounting on extensions
    Do this instead

    Extensions do happen but are not guaranteed; watch gst.gov.in news and file on your own plan.

  • MistakeAssuming Sunday due dates move automatically
    Do this instead

    They do not move on their own. File before the date unless an extension is notified.

  • MistakeForgetting PMT-06 in QRMP months
    Do this instead

    Pay PMT-06 for months 1 and 2 of each quarter by the 25th, or interest can follow.

Keep handy

Checklist

GST compliance calendar for MSMEs — 8 checks. Tick them as you go.

In Cashflow OS

How Cashflow OS helps

Cashflow OS puts your TallyPrime books on every phone in the team. Where it fits this topic:

01

The month's numbers as entries are made

Sales, purchases, receipts and payments from Tally are on the phone, and GSTR-1 and GSTR-3B views show the month's figures early, so questions come up on the 5th rather than the 19th.

See GST reports from your Tally data
The month's numbers as entries are made
02

Daily summary for the owner

An evening summary of the day's sales, receipts, payments and purchases keeps the owner aware of whether books are being kept up to date.

See Tally on mobile
Daily summary for the owner

Questions people ask

What is the due date for GSTR-1?
The 11th of the following month for monthly filers, and the 13th of the month after the quarter for QRMP filers, unless extended.
What is the due date for GSTR-3B?
The 20th for monthly filers. QRMP filers file by the 22nd or 24th after the quarter depending on their state.
When is GSTR-9 due?
By 31 December following the end of the financial year, unless extended. Smaller taxpayers may be exempt in some years by notification.
What is IFF?
The Invoice Furnishing Facility lets QRMP filers upload B2B invoices for the first two months of a quarter, by the 13th, so their buyers get credit monthly. It is optional.
Do due dates move if they fall on a Sunday?
Not automatically. File before the date or check gst.gov.in for any extension.
When is GSTR-2B available?
It is generally generated on the 14th of the following month. Match it with your purchases before filing GSTR-3B.
When is CMP-08 due for composition dealers?
Generally by the 18th of the month after each quarter. Confirm on gst.gov.in.
Who must file ITC-04?
Manufacturers who send goods for job work. It is half-yearly for turnover above ₹5 crore and annual for others.

This page is general information for Indian businesses, not tax, legal or financial advice. Rules and rates change — check the official portals or your CA before acting.

Keep reading

All GST guides
GST returnsGSTR-1 due dates and late feeMonthly filers file GSTR-1 by the 11th of the next month and QRMP filers by the 13th after the quarter. File late and you pay a per-day late fee, and 3 min readGST returnsQRMP scheme: quarterly returns, monthly paymentUnder QRMP, smaller taxpayers file GSTR-1 and GSTR-3B once a quarter instead of every month, but still pay tax monthly. It cuts the number of returns 4 min readGST paymentsGST interest and late feesPay GST late and you owe interest on the tax, counted day by day. File a return late and you owe a fixed late fee per day, up to a cap. Neither can be4 min readGST returnsGSTR-9 annual returnGSTR-9 is the yearly return that consolidates everything you reported in the monthly or quarterly returns for a financial year: sales, tax, input tax 4 min read

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