In India, the key GST return deadlines are generally the 11th of the next month for GSTR-1 (sales) and the 20th of the next month for GSTR-3B (summary return), ClearTax. Quarterly fillers (QRMP) must file GSTR-1 by the 13th and GSTR-3B by the 22nd or 24th of the month following the quarter. Annual returns (GSTR-9) are due by December 31st of the following financial year, GST Portal.
1. Introduction. The Goods and Services Tax Network (GSTN) has issued an advisory to remind taxpayers about the three-year time limit for filing GST returns. This rule, introduced by the Finance Act, 2023 and brought into effect from 1 October 2023 through Notification No.
For GST filed and paid annually, the CRA payment deadline is April 30 and the filing deadline is June 15.
GST Notification 17/2025-Central Tax dt. 18-October-2025
Registered taxpayers can now file their GSTR-3B for the month of September 2025 or the quarter of July–September 2025 by October 25, 2025, instead of the earlier due date.
The GSTR-1 due date is the 13th of the month following the quarter. It has details of the outward sales results of the quarter. The GSTR-3B due date for those who file tax quarterly is the 22nd or 24th of the month next to the quarter. This depends on the state where the business is registered.
GSTR3B is a monthly return to be filed by a registered GST taxpayer in India. It's a simplified return that consolidates the details of outward & inward supplies.
GSTR-1 and GSTR-3B differ primarily in their content and filing frequency. GSTR-1 provides detailed information about outward supplies and can be filed either monthly or quarterly, depending on the business's turnover. In contrast, GSTR-3B is a monthly summary return that offers an overview of both sales and purchases.
Therefore, upon non –filing of GST returns or missing out the GST due dates, the GST law prescribes a general penalty. The maximum penalty that may be imposed is Rs. 5,000. The taxpayer will be required to pay interest on late payment of GST at a rate of 18% annually in addition to the late payment penalty.
The CRA will make these payments on the 5th day of July and October 2025, and of January and April 2026.
Every registered taxable person, other than an input service distributor/ composition taxpayer/ persons liable to deduct tax u/s 51 / persons liable to collect tax u/s 52 is required to file Form GSTR-1, the details of outward supplies of goods and/or services during a tax period, electronically on the GST Portal.
GSTR-1: Filed quarterly, by the 13th of the month following the quarter. GSTR-3B: Filed quarterly, by the 22nd or 24th (depending on the state). Tax payment: Made monthly using Form PMT-06.
Once a year, any business that pays GST/HST will have to file a return. This is done by businesses using their Business Numbers, or their GST/HST numbers, to collect, report and remit their due taxes to the CRA. You will have been assigned your Business Number when you registered for a GST/HST number.
A GST Nil Return is a filing submitted by a registered taxpayer when no business activity has occurred during the reporting period. This means there are no outward or inward supplies, no taxable sales, and no Input Tax Credit (ITC) claims.
The GST law requires that every claim for refund is to be filed within 2 years from the relevant date.
$533 if you are a single individual. $698 if you are married or have a common-law partner. $184 for each child under the age of 19.
The GST Cash Refund Counter operates 24 hours every day.
If your GST turnover is below the $75,000 threshold, you may choose to register. But if you do, regardless of your turnover, you must: include GST in the price of most goods and services you sell. claim GST credits for most business purchases you make.
GST Reforms 2025: Key Changes in GST Rates Across Categories
Key categories have seen rate reductions: daily essentials have dropped from 12%/18% to 5%, agricultural equipment from 12%/18% to 5%, healthcare services to 5% or exempt, and education services are now fully tax-exempt.
The maximum you can receive from the GST/HST credit until the end of the payment period is: $533 if you're single. $698 if you're married or have a common-law partner. $184 for each child under the age of 19.
GST Return Fees: Rs. 1,000 to Rs. 3,000 per month. Professional Filing Services: Rs.
Ways you can avoid late fees
Interest, currently 8.96% p.a. calculated on a daily rate, will be added to the overdue amount. Where you cannot pay the overdue amount, the ATO will discuss a payment plan and whether the debts can be waived if there is financial hardship.
Types of GST in India
CGST (Central Goods and Services Tax) SGST (State Goods and Services. IGST (Integrated Goods and Services Tax) UTGST (Union Territory Goods and Services Tax)
To file your first GST return, log into the GST portal, navigate to the return section, and fill out the required forms such as GSTR-1 and GSTR-3B with accurate details of your transactions. Can I file my GST return myself? Yes, you can file your GST return yourself through the GST portal.
The Annual aggregate turnover (AATO) in current and preceding FY (if applicable) is up to ₹ 5 Cr. The Form GSTR-3B return for most recent tax period has been filed.