GST · Returns and compliance
What are the due dates for GSTR-1 and GSTR-3B, and what happens if I file late?
Short answer
Monthly filers file GSTR-1 by the 11th and GSTR-3B by the 20th of the following month. Small taxpayers under the QRMP scheme file GSTR-1 by the 13th after each quarter and GSTR-3B by the 22nd or 24th (24th in Uttar Pradesh). Late filing costs a late fee of ₹50 a day (₹20 for nil returns), subject to caps, plus 18% interest on tax paid late. Returns cannot be filed more than three years after the due date.
Due dates
| Return | Monthly filers | QRMP scheme (turnover up to ₹5 crore) |
|---|---|---|
| GSTR-1 (outward supplies) | 11th of the next month | 13th of the month after the quarter; optional IFF for B2B invoices by the 13th of each of the first two months |
| GSTR-3B (summary return and payment) | 20th of the next month | 22nd or 24th of the month after the quarter, depending on the state (24th for Uttar Pradesh) |
| Tax payment under QRMP | — | 25th of each of the first two months of the quarter (form PMT-06) |
| GSTR-9 (annual return) | 31 December after the year | Same; optional for aggregate turnover up to ₹2 crore |
If you file late
- Late fee (section 47): ₹50 a day (₹25 CGST + ₹25 SGST), or ₹20 a day for a nil return. It is capped by turnover; for example, nil returns are capped at ₹500 and returns of taxpayers with turnover up to ₹1.5 crore at ₹2,000 (CGST and SGST together).
- Interest (section 50): 18% a year on the tax paid late, calculated on the net cash liability.
- Knock-on effects: you cannot file GSTR-3B before GSTR-1 for the period. Your customers may not see your invoices in their GSTR-2B, so they cannot claim credit, and repeated defaults can lead to blocking of e-way bills, suspension or cancellation of registration.
Two recent changes
- Three-year bar: from the July 2025 tax period, a return cannot be filed after three years from its due date. Pending old returns should be filed without delay.
- GSTR-3B liability lock: the tax liability auto-filled in GSTR-3B from GSTR-1 can no longer be edited in GSTR-3B. Corrections are made through GSTR-1A or later amendments, before filing GSTR-3B.
Work out the late fee and interest with the GST late fee calculator and the GST interest calculator. All dates are also in our due-date calendar.
Legal basis
- Sections 37, 39, 47 and 50, CGST Act, 2017
- Sections 37(5) and 39(11), CGST Act, 2017 (three-year bar, from 1 July 2025)
- Notification No. 19/2021-Central Tax (late fee caps)
Official sources
Work it out for your own figures with our calculator: GST late fee.
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