Most regular GST taxpayers file GSTR-1 by the 11th and GSTR-3B by the 20th of the next month, while QRMP (quarterly) filers use the 13th for the quarter's GSTR-1 and the 22nd or 24th for GSTR-3B depending on the state. Missing a date costs a daily late fee on the return and 18 percent a year interest on tax paid late. This guide sets out the dates, the late fee and interest rules, a worked example, and a simple routine that keeps you out of trouble.
The figures below follow the CGST Act, 2017 and the CBIC fee notifications as summarised in our GST return filing research. Governments extend dates by notification from time to time, so always check the GST portal's returns calendar for the period you are filing.
Due dates at a glance
| Return | Who files | Due date | Covers |
|---|---|---|---|
| GSTR-1 | Monthly filers | 11th of the next month | Outward supplies |
| GSTR-1 | QRMP filers | 13th of the month after the quarter | Outward supplies for the quarter |
| IFF (optional) | QRMP filers | 13th of months one and two of the quarter | Invoices to B2B customers |
| GSTR-3B | Monthly filers | 20th of the next month | Summary return and tax payment |
| GSTR-3B | QRMP filers | 22nd or 24th of the month after the quarter, depending on the state | Quarterly summary and payment |
| PMT-06 | QRMP filers | 25th of the first and second months | Monthly tax payment by challan |
| CMP-08 | Composition taxpayers | 18th of the month after the quarter | Quarterly payment statement |
| GSTR-4 | Composition taxpayers | Annual, by 30 April | Annual return |
| GSTR-7 / GSTR-8 | TDS and e-commerce operators | 10th of the next month | TDS and TCS |
| GSTR-9 | Regular taxpayers above the exemption limit | 31 December after the financial year | Annual return |
The 13th, 18th and 25th dates for QRMP, composition and PMT-06, and the 10th for GSTR-7 and GSTR-8, are long-standing rules; we recommend a quick check on the portal because notifications can change them. The 22nd or 24th choice for QRMP GSTR-3B depends on the state in which you are registered. Uttar Pradesh, Delhi and Haryana are in the group that files on the 24th, but confirm your own state on the portal.
Who files monthly and who files quarterly
You can choose the QRMP scheme (quarterly return, monthly payment) if your aggregate turnover is within the scheme limit, and you must have filed the last required return. You then file GSTR-1 and GSTR-3B quarterly, but pay tax monthly through the PMT-06 challan. The practical trade-off:
- Monthly filing: more filings, but your buyers receive credit sooner because your invoices reach their GSTR-2B every month.
- QRMP: fewer returns, but you must pay each of the first two months by challan, and you should use IFF for B2B invoices if your customers need credit quickly.
Composition taxpayers follow a different rhythm: a quarterly CMP-08 payment statement and an annual GSTR-4.
What late filing costs
Late fee
A late fee is charged per day of delay from the due date until the return is filed. The structure for GSTR-1 and GSTR-3B is:
| Return type | Per day | Typical cap by annual turnover |
|---|---|---|
| Non-nil, turnover up to Rs 1.5 crore | Rs 50 (Rs 25 CGST + Rs 25 SGST) | Rs 2,000 |
| Non-nil, turnover Rs 1.5 to 5 crore | Rs 50 | Rs 5,000 |
| Non-nil, turnover above Rs 5 crore | Rs 50 | Rs 10,000 |
| Nil return, any turnover | Rs 20 (Rs 10 + Rs 10) | Rs 500 |
These caps come from CBIC notifications issued in 2021 and the fee tiers have been revised before, so confirm them against the current notification. For GSTR-9, the late fee is charged per day and is capped by a percentage of turnover in the state or union territory, with higher daily amounts for larger taxpayers. Other returns such as GSTR-7, GSTR-8 and ITC-04 carry their own daily fee and cap.
Remember that the late fee keeps accruing until the return is actually filed. A saved or submitted return that has not been filed with a DSC or EVC still counts as pending.
Interest
Interest is separate from the late fee and is charged on tax that is paid late.
- 18 percent per annum on the net tax liability paid in cash after the due date (section 50(1)). It is computed from the day after the due date to the date of payment, and generally on the cash portion rather than the part set off against input tax credit.
- 24 percent per annum on input tax credit that is wrongly availed and used, or on excess claims or under-reported liability (section 50(3)).
A worked example
Suppose a trader with turnover under Rs 1.5 crore files GSTR-3B 10 days late with Rs 1,00,000 of tax paid in cash.
- Late fee: 10 days at Rs 50 is Rs 500, split equally between CGST and SGST.
- Interest: Rs 1,00,000 at 18 percent for 10 days is about Rs 493 (1,00,000 x 0.18 x 10 / 365).
- Total cost of delay: about Rs 993, plus whatever credit your buyers lose while you are late.
The cap of Rs 2,000 for this turnover bracket would apply only if the delay ran long enough for the daily fee to reach it, which at Rs 50 a day is after 40 days. The same exercise with a nil return would stop at Rs 500.
Time limits that catch people out
- Three-year bar. After amendments introduced by the Finance Act 2023, a return cannot be filed on the portal after three years from its due date. An old pending period can therefore become impossible to file, which can block further compliance and refunds.
- Last date for ITC. Credit for an invoice must generally be claimed by 30 November following the end of the financial year or the date of filing the annual return, whichever is earlier (section 16(4)).
- Cancellation risk. Prolonged non-filing can lead to cancellation of registration and assessment on the officer's judgement under sections 29 and 62.
- E-way bill blocks. Persistent non-filing can block the e-way bill facility, which stops goods movement.
A monthly routine that avoids late fee
Set your own cut-off earlier than the portal date. This is the routine we suggest to small and mid-size clients:
- By the 5th: finish sales invoicing for the month and reconcile credit notes.
- By the 8th: review e-invoice and e-way bill data so that portal-generated statements match your books.
- By the 10th: file GSTR-1, so that buyers see your invoices in GSTR-2B.
- By the 14th: review the Invoice Management System (IMS) entries; accept, reject or hold invoices rather than leaving every one untouched.
- By the 15th: reconcile GSTR-2B with your purchase register; decide your ITC claim.
- By the 18th: prepare GSTR-3B and the cash and credit payment split; create the challan if cash is needed.
- On or before the 20th: file GSTR-3B. Avoid filing on the last day because portal congestion is common.
Mistakes that trigger notices
- Claiming all of GSTR-2B blindly. Credit should match eligible invoices where goods or services were actually received, and exceptions should be listed.
- Filing a nil GSTR-3B while GSTR-1 shows sales. The mismatch is flagged by the system.
- Using the wrong rate after the September 2025 rate changes. Goods and services whose rates changed from 22 September 2025 need updated item masters. Test an invoice per product family after every rate notification.
- Choosing the wrong payment method under QRMP. Missing PMT-06 or using the wrong method can attract interest even if the quarterly return is on time.
- Ignoring old periods. Late fee runs on each pending return separately, and the three-year bar may eventually stop you from filing.
What to do if you have already missed a date
- File the pending return at once. Late fee stops growing only when the return is filed.
- Pay the tax with interest calculated to the date of payment.
- Check whether any extension notification or waiver covers your period before you assume the fee is payable. Waivers have been announced for specified periods and turnover brackets in the past, and we have not assumed any present amnesty.
- Clear the oldest period first, then work forward, taking the three-year limit into account.
- If a notice has arrived, reply within the time stated with reconciliations and proof of payment.
When expert support helps
If you have multiple GSTINs, QRMP and monthly filers within the same group, repeated mismatches between GSTR-1 and GSTR-3B, or a backlog of pending periods, a reconciliation review is usually cheaper than paying notices. New businesses should first complete GST registration correctly, since the state of registration and the filing frequency both flow from it. Exporters who supply without tax payment should also read import export code registration and prepare the Letter of Undertaking in time.
Related guides
Frequently asked questions
What are the due dates for GSTR-1 and GSTR-3B?
For monthly filers, GSTR-1 is due on the 11th and GSTR-3B on the 20th of the following month. QRMP filers file GSTR-1 by the 13th after the quarter and GSTR-3B on the 22nd or 24th, depending on the state of registration. Check the portal calendar for any extension.
What is the late fee for GSTR-3B?
For a non-nil return the fee is Rs 50 a day, split equally between CGST and SGST, subject to a cap by turnover bracket. For a nil return it is Rs 20 a day, capped at Rs 500. Confirm the current caps in the latest CBIC notification.
What interest applies if I pay GST late?
Interest at 18 percent per annum applies to tax paid in cash after the due date under section 50(1). A higher rate of 24 percent per annum applies to input tax credit that is wrongly availed and used or to excess claims, under section 50(3).
Does the late fee stop if I file a nil return later?
The late fee runs until the return is actually filed, but a nil return attracts the lower daily fee and a lower cap. A saved or submitted return that has not been finally filed with DSC or EVC still counts as pending.
Is there a limit on filing an old GST return?
Yes. After amendments introduced by the Finance Act 2023, the portal bars filing of a return beyond three years from its due date. Clear old pending periods early, since both late fee and the risk of being unable to file increase with time.
When is the GST annual return due?
GSTR-9 is generally due by 31 December following the financial year, subject to extensions. Applicability and the late fee depend on turnover, so confirm the exemption limits and notified dates for the relevant year before filing.
Official sources
Reviewed by Satyam Gupta, Company Secretary (CS) & Advocate
8+ years of industry experience. Last reviewed 16 October 2026. Always confirm current rules and fees on the official portal before acting.