In India, the monthly GST return due dates vary by form: GSTR-1 (sales) is due by the 11th of the following month, and GSTR-3B (summary return) is due by the 20th of the following month. Other monthly forms like GSTR-5 (non-resident) and GSTR-6 (ISD) are due by the 13th.
Monthly GST Returns Due Dates
The GSTR-1 reports details of all outward supplies (sales). The GST 1 due date is the 11th of the following month. GSTR-3B is a summary return that contains details of sales, purchases, tax liability, and ITC claims. GST 3B due date is the 20th of the following month.
For GST filed and paid annually, the CRA payment deadline is April 30 and the filing deadline is June 15.
The due date to file Form GSTR-1 for a given tax period is 11th day of the succeeding month in case of taxpayers filing it monthly and 13th day of month succeeding the end of every quarter in case of taxpayers filing quarterly or such other dates as may be extended by Government through notification.
Yes, if you opt for QRMP scheme, both Form GSTR-1 and Form GSTR-3B will be required to be filed at quarterly frequency. However, Payment needs to be made every month, for tax dues on monthly basis through a challan.
As per Rule 80 of the CGST Rules, 2017, every registered person liable to file Annual Return for every financial year is required to file the same on or before the 31st December of next financial year. Accordingly, the last date of filing Annual Return for FY 2021-22 is 31st December, 2022.
Goods and services tax / harmonized sales tax ( GST / HST ) credit
Here is a step-by-step guide to file your GST returns online:
Interest on Late Payment of GST:
If the taxpayer is unable to pay GST on time due to some reason, an interest is charged on the GST payment. An interest on late payment of GST is of 18% per annum and will be charged for the days after the due date.
Individuals with a GST account for a personal business (sole proprietorship) typically report GST in line with the calendar year (January 1 – December 31). Generally these returns are due to be filed by June 15 of the following year, however if GST is owed to the government, the payment deadline is April 30.
Manual > View Filed Returns
April to June - filing and payment deadline is July 31. July to September - filing and payment deadline is October 31. October to December - filing and payment deadline is January 31.
If you're filing your GST every two months, your due dates will be:
28 February
Annual GST return or Annual GST information report: final date for lodgment and payment (if required) if you do not have an income tax return lodgment obligation.
When your GST/HST credit is paid. You will get your annual GST/HST credit, which was calculated using information from your 2024 tax return, in four payments. The CRA will make these payments on the 5th day of July and October 2025, and of January and April 2026.
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.
GSTR-3B is a monthly GST return that all registered taxpayers file. It includes details of the previous month's sales and purchases, along with the taxes paid on them and other details.
GSTR-4, the annual return, must be filed by taxpayers on an annual basis. The due date for filing GSTR-4 is the 30th of April following the relevant financial year. For instance, for the financial year 2023-24, GSTR-4 is due by 30th April 2024.
Tax bodies are demanding an extension because “For FY 2024–25, the format, instructions and disclosure requirements of Forms GSTR-9 and GSTR-9C were revised through multiple notifications issued during the year, including those released in June 2024, December 2024 and mid-2025.