GST Return Filing: GSTR-1, GSTR-3B Due Dates & the QRMP Scheme

Registering for GST is step one — the compliance that actually gets penalised is missing a return deadline. Here’s exactly what’s due, when, for both monthly and quarterly filers.

GSTR-1 — your outward supplies

Reports every sale invoice you raised in the period. For monthly filers, it’s due by the 11th of the following month. For QRMP filers, it’s due by the 13th of the month after the quarter — though you can optionally upload invoices monthly via the IFF (Invoice Furnishing Facility) so your buyers aren’t stuck waiting on input credit.

GSTR-3B — the summary return and tax payment

A self-assessed summary of sales, purchases and tax payable — this is where you actually pay the tax. Monthly filers are due by the 20th. QRMP filers get staggered dates based on their state group — generally the 22nd or 24th of the month following the quarter.

The QRMP scheme — who can use it

• Available to registered taxpayers with turnover up to ₹5 crore in the previous financial year
• Optional — you can choose to stay on monthly filing instead
• Reduces the number of returns filed per year from 24 to just 4 for GSTR-1/3B

The annual return — GSTR-9

A yearly reconciliation of everything filed during the year, generally due by 31 December following the financial year. Filing thresholds and exemptions change from year to year — confirm your specific requirement with a CA before the deadline.

Late fees and interest

• A per-day late fee applies to both GSTR-1 and GSTR-3B, capped depending on turnover
• Interest at 18% per annum applies on any tax paid late

Use our GST Calculator to work out the tax on any invoice, or have Arthsetu handle your monthly or quarterly GST filing end to end so no deadline gets missed.