Next dueGST
11 OCTGSTR-1 · Outward supplies · Sep 2026in 9 days 13 OCTGSTR-1 (QRMP) · Quarterly return · Jul–Sep 2026in 11 days 18 OCTCMP-08 · Composition payment · Jul–Sep 2026in 16 days 20 OCTGSTR-3B · Summary return · Sep 2026in 18 days 22 OCTGSTR-3B (QRMP) · Quarterly return · Jul–Sep 2026 · 22nd or 24th by statein 20 days 13 NOVIFF (QRMP) · B2B invoices · Oct 2026in 42 days 7 OCTTDS / TCS deposit · Deducted in Sep 2026in 5 days 15 OCTPF & ESI · Contributions · Sep 2026in 13 days
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GST Return Filing: Types and Due Dates

GST return filing involves several returns with different due dates depending on your registration type. Here is a clear overview.

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GST
Published
August 20, 2026
Last updated
Sep 30, 2026
Reading time
4 min
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Last updated: September 2026Applies to: FY 2026-27Verified against: Government sources

GST Return Filing explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.

GST return filing involves several returns with different due dates depending on your registration type. Here is a clear overview.

Main GST returns

  • GSTR-1 — outward supplies (monthly by the 11th, or quarterly under QRMP)
  • GSTR-3B — summary return and tax payment (monthly by the 20th, or quarterly)
  • CMP-08 & GSTR-4 — for composition taxpayers
  • GSTR-9 & 9C — annual return and reconciliation

Due dates

  • GSTR-1: 11th of the next month (monthly) / 13th (QRMP quarterly)
  • GSTR-3B: 20th of the next month (or 22nd/24th under QRMP)
  • GSTR-9/9C: 31 December of the next financial year

QRMP scheme

Small taxpayers (turnover up to ₹5 crore) can file GSTR-1 and GSTR-3B quarterly while paying tax monthly under the QRMP scheme.

Frequently Asked Questions

What are the main GST returns?

GSTR-1 (sales), GSTR-3B (summary/tax), and GSTR-9/9C (annual), plus composition returns.

What is the due date for GSTR-3B?

The 20th of the following month (22nd/24th for QRMP taxpayers).

What is the QRMP scheme?

A scheme for taxpayers up to ₹5 crore to file returns quarterly and pay tax monthly.

When is the GST annual return due?

GSTR-9/9C is due by 31 December of the next financial year.

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Quick recapKey facts & short answers

Key Facts About GST Return Filing

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

What are the main GST returns?

GSTR-1 (sales), GSTR-3B (summary/tax), and GSTR-9/9C (annual), plus composition returns.

What is the due date for GSTR-3B?

The 20th of the following month (22nd/24th for QRMP taxpayers).

Refund claims succeed on documents, not on arguments.

— TaxClue GST Desk

GST Return Filing: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

Related Services & Guides

Why This Matters

Staying compliant with Indian regulations protects your business from penalties, interest and unnecessary legal trouble. It is always wise to maintain proper records and documentation so that any future scrutiny can be handled smoothly. Rules and thresholds in gst are revised periodically, so it helps to review your obligations at the start of each financial year. Professional guidance from a qualified CA, CS or advocate ensures that filings are accurate and submitted well before the due date.

Small businesses and startups especially benefit from setting up a simple compliance calendar to track recurring deadlines. Government portals now allow most applications and filings to be completed online, reducing paperwork and turnaround time. Keeping your PAN, registration certificates and board resolutions organised makes every subsequent filing faster. When in doubt, it is better to seek clarification early rather than risk a notice or a late-filing penalty later.

A clear understanding of the applicable law helps you make confident, well-informed business decisions. TaxClue's experts regularly assist businesses across India with end-to-end gst support at transparent, affordable pricing. Timely compliance also improves your credibility with banks, investors and government authorities. Reviewing your obligations with a professional at least once a year keeps your business audit-ready and stress-free.

Staying compliant with Indian regulations protects your business from penalties, interest and unnecessary legal trouble. It is always wise to maintain proper records and documentation so that any future scrutiny can be handled smoothly. Rules and thresholds in gst are revised periodically, so it helps to review your obligations at the start of each financial year. Professional guidance from a qualified CA, CS or advocate ensures that filings are accurate and submitted well before the due date.

Small businesses and startups especially benefit from setting up a simple compliance calendar to track recurring deadlines. Government portals now allow most applications and filings to be completed online, reducing paperwork and turnaround time.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

People also ask

Questions, answered

Short, direct answers to the 4 questions readers ask most on this topic.

GSTR-1 (sales), GSTR-3B (summary/tax), and GSTR-9/9C (annual), plus composition returns.

The 20th of the following month (22nd/24th for QRMP taxpayers).

A scheme for taxpayers up to ₹5 crore to file returns quarterly and pay tax monthly.

GSTR-9/9C is due by 31 December of the next financial year.

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