GST Return Due Dates and Late Fees: Interest and Non-Filing Guide

GST return due dates and late fees are important compliance requirements for every registered taxpayer. Delayed filing of GSTR-1, GSTR-3B or other applicable GST returns can result in late fees, interest on delayed tax payment, restrictions on subsequent return filing and, in prolonged cases, departmental proceedings.

Quick Answer: A monthly GSTR-1 is ordinarily due by the 11th of the succeeding month, while quarterly GSTR-1 under the QRMP scheme is ordinarily due by the 13th of the month following the quarter. Monthly GSTR-3B is generally due by the 20th of the succeeding month. QRMP taxpayers ordinarily file quarterly GSTR-3B by the 22nd or 24th of the month following the quarter depending upon the State or Union Territory of their principal place of business.

Late filing of GSTR-1 and GSTR-3B can attract a daily late fee subject to applicable caps. Where tax itself is paid late, interest may also become payable under Section 50 of the CGST Act. A Nil return may also attract late fee if it is not filed within the applicable due date.

Businesses requiring assistance with regular compliance may refer to our GST Return Filing Services in India. Businesses should also perform regular GST Return Reconciliation before filing GSTR-1 and GSTR-3B.

Understanding GST Return Due Dates

What is a GST return due date?

A GST return due date is the prescribed date by which a registered taxpayer is required to furnish the relevant return, statement or payment under GST law.

The applicable date depends upon the type of registration, return form, filing frequency and whether the taxpayer has opted for a special scheme such as Quarterly Return Monthly Payment, commonly known as QRMP.

Can GST return due dates be extended?

Yes. The Government may extend GST return due dates through notifications in appropriate circumstances such as technical issues, natural disasters or other administrative reasons.

Therefore, the normal due dates discussed in this guide should always be read subject to any specific extension applicable to the taxpayer, tax period, State or category of registered person.

Taxpayers should verify the applicable return tile and due date on the official GST Common Portal before filing.

GSTR-1 Due Dates for Monthly and Quarterly Taxpayers

Monthly GSTR-1 due date

For a taxpayer filing GSTR-1 monthly, the normal due date is the 11th day of the succeeding month.

For example, GSTR-1 for September would ordinarily be due on 11 October, unless the Government extends the date through a notification.

The official GST Portal GSTR-1 Guide confirms the standard monthly and quarterly filing dates.

Quarterly GSTR-1 due date under QRMP

For taxpayers filing GSTR-1 quarterly under the QRMP scheme, the normal due date is the 13th day of the month succeeding the quarter.

For example, GSTR-1 for the April-June quarter would ordinarily be due on 13 July.

Is GSTR-1 required when there are no sales?

Yes. GSTR-1 is required to be furnished even when there is no business activity or no outward supply during the relevant tax period, where the return is otherwise applicable.

A taxpayer should therefore not assume that no filing is required merely because turnover for the month or quarter is Nil.

GSTR-3B Due Dates for Regular Taxpayers

Monthly GSTR-3B due date

For taxpayers filing GSTR-3B monthly, the standard due date is ordinarily the 20th day of the succeeding month, unless an extension applies.

Tax liability should be discharged within the applicable return filing framework so that interest exposure does not arise because of delayed payment.

Quarterly GSTR-3B due dates

Taxpayers eligible for and opting into the QRMP scheme furnish GSTR-3B quarterly.

The normal quarterly GSTR-3B due date is either the 22nd or 24th of the month succeeding the quarter, depending upon the State or Union Territory in which the principal place of business is situated.

The official GSTN QRMP FAQs explain the quarterly filing and payment framework.

Does delayed GSTR-3B filing always involve interest?

Late fee and interest are different. A return may attract late fee because it was filed after the due date, while interest ordinarily relates to delayed payment of tax.

If no tax is payable in cash, the interest position may differ from a case where substantial cash tax liability remained unpaid after the due date.

QRMP Scheme Due Dates and Monthly Tax Payment

Who can opt for QRMP?

The QRMP scheme is available to eligible registered taxpayers within the prescribed turnover limit. The GST Portal currently provides the quarterly filing option to eligible taxpayers having annual aggregate turnover up to the applicable threshold.

Businesses should verify their current filing preference on the GST Portal because filing frequency can affect GSTR-1, GSTR-3B and payment due dates.

PMT-06 payment by the 25th

Although a QRMP taxpayer files GSTR-3B quarterly, tax for the first two months of the quarter may need to be deposited through FORM GST PMT-06.

The standard due date for such payment is the 25th day of the succeeding month.

Taxpayers may use either the prescribed fixed-sum method or self-assessment method, subject to the conditions of the QRMP scheme.

IFF due date under QRMP

The Invoice Furnishing Facility, or IFF, is optional for eligible QRMP taxpayers who wish to furnish specified B2B invoice information for the first two months of a quarter.

IFF for a month is ordinarily available up to the 13th of the succeeding month. If the facility is not used, the relevant supplies can generally be reported in the quarterly GSTR-1.

GST Return Due Dates for Composition Taxpayers

CMP-08 due date

Composition taxpayers are generally required to furnish FORM GST CMP-08 for quarterly payment of self-assessed tax.

The standard due date for CMP-08 is the 18th day of the month following the end of the quarter.

For example, CMP-08 for the April-June quarter is ordinarily due on 18 July.

Annual GSTR-4 due date

Taxpayers who were under the composition scheme during the relevant financial year are generally required to furnish the annual return in FORM GSTR-4.

The normal due date is 30 April following the end of the relevant financial year, subject to any extension notified by the Government.

GSTR-9 and GSTR-9C Due Dates

Annual return in FORM GSTR-9

Where applicable, FORM GSTR-9 is ordinarily required to be furnished by 31 December following the end of the financial year, subject to exemptions and extensions applicable to the particular financial year.

Businesses should verify whether GSTR-9 is mandatory for their turnover category for the relevant year because exemptions may be separately notified.

GSTR-9C reconciliation statement

Where FORM GSTR-9C is applicable, its due date is generally aligned with the annual return due date, ordinarily 31 December following the relevant financial year.

GSTR-9C should be prepared after completing the annual GST reconciliation and reviewing differences between GST returns and books of account.

Late filing of GSTR-9 and GSTR-9C

Late fee relating to annual return compliance is governed by Section 47(2), applicable notifications and the return framework for the relevant financial year.

The GST Portal has clarified that where GSTR-9C is applicable, completion of annual return compliance includes the applicable GSTR-9C requirement. Taxpayers should therefore avoid postponing GSTR-9C after filing GSTR-9.

Businesses may refer to the official GSTN FAQs on GSTR-9 and GSTR-9C.

GST Return Due Dates at a Glance

Standard GST compliance calendar

Return / Form	Who Files	Normal Due Date
GSTR-1 Monthly	Monthly regular taxpayers	11th of succeeding month
GSTR-1 Quarterly	QRMP taxpayers	13th after end of quarter
GSTR-3B Monthly	Monthly regular taxpayers	20th of succeeding month
GSTR-3B Quarterly	QRMP taxpayers	22nd or 24th after quarter
PMT-06	QRMP – first two months	25th of succeeding month
CMP-08	Composition taxpayers	18th after quarter
GSTR-4 Annual	Composition taxpayers	30 April following FY
GSTR-9 / GSTR-9C	Applicable annual return filers	31 December following FY

Important: These are normal statutory or standard portal due dates. Always check whether a specific notification has extended the due date for the relevant return period.

GST Late Fee for Delayed GSTR-1 and GSTR-3B

Daily late fee for delayed return filing

For delayed GSTR-1 and GSTR-3B, the combined late fee under Central and State/UT GST is generally calculated at ₹50 per day for a non-Nil return, subject to the applicable maximum cap.

For a qualifying Nil return, the combined late fee is generally ₹20 per day, subject to the applicable cap.

The GST Portal normally calculates the applicable late fee based on the filing date and return particulars.

Maximum late fee for Nil returns

Under the rationalised late-fee framework applicable to GSTR-1 and GSTR-3B for specified periods from June 2021 onward, the combined Central and State/UT late fee for a Nil return is generally capped at ₹500.

This effectively represents ₹250 under CGST and a corresponding amount under SGST or UTGST.

Turnover-based maximum late fee

For applicable GSTR-1 and GSTR-3B periods, the rationalised combined maximum late fee is generally:

• ₹500 for a Nil return;
• ₹2,000 where preceding-year aggregate turnover is up to ₹1.5 crore;
• ₹5,000 where preceding-year aggregate turnover exceeds ₹1.5 crore but does not exceed ₹5 crore; and
• for larger taxpayers, the ordinary statutory maximum and applicable notifications should be checked.

These limits are subject to the relevant notification, return period and any subsequent waiver or amnesty. Taxpayers may refer to Notification No. 19/2021 – Central Tax for GSTR-3B and Notification No. 20/2021 – Central Tax for GSTR-1.

Interest on Delayed Payment of GST

Interest is generally 18% per annum

Section 50 provides for interest where tax remains unpaid beyond the prescribed period. For ordinary delayed payment of GST, the notified interest rate is generally 18% per annum, subject to the applicable statutory provisions.

Interest is different from late fee because it relates to delay in payment of tax rather than merely delay in furnishing the return.

Interest on delayed GSTR-3B and cash liability

Where supplies for a tax period are declared in the return for that period but the GSTR-3B is furnished after the due date, Section 50 read with Rule 88B generally computes interest with reference to the portion of tax discharged through the electronic cash ledger, subject to the applicable conditions.

The exact computation can depend on the circumstances, including whether proceedings have already commenced and the availability of cash balance in the electronic cash ledger under the applicable rule.

Rule 88B may be referred to through the official CGST Rules amendment notification.

GST Portal auto-calculation of interest

The GST Portal auto-calculates interest on delayed GSTR-3B filing based on the tax liability and applicable system parameters.

GSTN issued an advisory in March 2026 regarding recomputation of interest in Table 5.1 of GSTR-3B and provided a facility to recompute interest where the taxpayer identifies an issue in the system-generated calculation.

Businesses may refer to the official GSTN Advisory on GSTR-3B Interest Re-Computation.

Difference Between GST Late Fee, Interest and Penalty

Late fee relates to delayed filing

Late fee generally arises because a prescribed GST return or statement has been furnished after its due date.

It may apply even where the return is Nil and no GST is payable, because the filing obligation itself has been delayed.

Interest relates to delayed tax payment

Interest compensates the Government for delayed payment of tax. Therefore, the amount of unpaid tax and number of days of delay are relevant to the interest computation.

A Nil return with no tax liability would ordinarily not create delayed-tax interest merely because the return was filed late, although late fee can still apply.

Penalty is a separate statutory consequence

Penalty is different from late fee and interest. It may arise under specific provisions where statutory non-compliance, incorrect reporting or another default attracts a penalty.

A taxpayer should therefore not assume that payment of late fee automatically settles every consequence of prolonged return non-compliance.

Nil GST Returns Must Also Be Filed on Time

Nil GSTR-1 is still a return-filing obligation

A taxpayer required to furnish GSTR-1 generally remains required to file the return even where there were no outward supplies during the period.

Failure to file may result in late fee and can also interfere with the taxpayer’s subsequent compliance cycle.

Nil GSTR-3B must also be filed

A Nil GSTR-3B can be filed where the prescribed conditions for Nil filing are satisfied.

The GST Portal specifically recognises Nil GSTR-3B filing and also requires that there should be no outstanding interest or late-fee liability for a completely Nil filing scenario.

For portal procedure, refer to the official GST Portal Nil GSTR-3B Guide.

No business does not mean no compliance

Companies and other registered businesses sometimes stop operations temporarily but leave their GST registration active.

Unless registration has been lawfully cancelled or the return is otherwise not applicable, continuing Nil return obligations should not be ignored merely because there were no sales or purchases.

Consequences of Not Filing GSTR-3B

Notice to return defaulter under Section 46

Where a registered person fails to furnish an applicable return, the GST law provides for issuance of a notice requiring the taxpayer to furnish the return within the prescribed period.

FORM GSTR-3A is used for notice to return defaulters in the applicable cases.

The departmental procedure relating to non-filers is explained in CBIC Circular No. 129/48/2019-GST.

Best judgment assessment under Section 62

If the taxpayer continues to default even after the statutory notice, the proper officer may proceed with assessment of a non-filer under Section 62 on a best-judgment basis using information available with the department.

This can create a tax demand that may require further compliance, rectification or litigation if the underlying returns remain unfiled.

Businesses facing an assessment or demand may refer to our GST Assessment and Litigation Services.

Subsequent return filing can also be affected

Section 39 contains sequential return-filing restrictions, and the GST Portal may prevent filing of a later return where prescribed earlier-period returns remain pending.

Persistent non-filing can therefore create a chain of pending returns rather than an isolated late-return issue.

Consequences of Not Filing GSTR-1

Recipient’s ITC and GSTR-2B may be affected

Information furnished by suppliers through GSTR-1 feeds into the GST system and contributes to the recipient’s input tax credit information.

Delayed GSTR-1 filing can therefore create commercial difficulties for customers whose invoices are not reflected in their applicable GST statements on time.

This is one reason businesses should perform GST Return Reconciliation before the filing deadline rather than postponing GSTR-1.

Portal restrictions may apply

The GST Rules and portal controls can restrict furnishing of GSTR-1 or IFF where prescribed previous return obligations or return-compliance responses remain pending.

Businesses should therefore clear older GSTR-3B and other compliance blocks before attempting subsequent GSTR-1 filings.

Other Business Consequences of GST Return Non-Filing

GST refund applications may be affected

Pending returns can affect the taxpayer’s ability to proceed with GST refund applications.

The GST Portal requires applicable returns due on or before the refund application date to be furnished in relevant refund situations.

Exporters and other businesses with accumulated credit may therefore face delayed refunds because of outstanding return compliance. Refer to our GST Refund Services.

GST registration may face cancellation proceedings

Persistent failure to furnish required returns can expose a registered person to cancellation proceedings under the GST registration provisions.

Where registration is cancelled because of return non-filing, pending returns and associated tax, interest and late fees generally need to be addressed before the applicable revocation process can be completed.

For related assistance, refer to our GST Registration Cancellation and Revocation Guide.

Non-filing can affect compliance credibility

Repeated delayed filing may create reconciliation differences, customer complaints, notices, outstanding liabilities and difficulties during audit or due diligence.

Good GST compliance therefore requires both timely return filing and accurate reconciliation of books with GST data.

How to Regularise Delayed or Pending GST Returns

Step 1: Identify all pending tax periods

Login to the GST Portal and review the Returns Dashboard for each relevant financial year and tax period.

Prepare a list of pending GSTR-1, GSTR-3B and other applicable returns together with the corresponding tax liabilities, late fee and interest exposure.

Step 2: Prepare and file returns in the correct sequence

Older pending returns should generally be addressed first because sequential filing restrictions may prevent filing of later returns.

Before filing, reconcile sales, purchases, GSTR-1, GSTR-2B and GSTR-3B so that an attempt to clear old compliance does not create further reporting errors.

Our GST Return Filing Services and GST Return Reconciliation Guide may assist businesses with this process.

Step 3: Review notices already issued

If the GST Department has already issued GSTR-3A, ASMT-10, DRC-01A, DRC-01 or another communication, filing the return alone may not always be sufficient to close the proceeding.

The taxpayer should review the exact notice, amount demanded and response deadline.

Refer to our detailed GST Notice Reply Guide where departmental proceedings have already started.

How EzyBiz India Assists with GST Return Compliance

Monthly and quarterly GST filing support

EzyBiz India Consulting LLP assists businesses with GST return preparation, review, reconciliation and filing support based on the agreed scope of engagement.

Our services may include:

• GSTR-1 preparation and filing;
• GSTR-3B preparation and filing;
• QRMP return compliance;
• GSTR-1A review;
• GSTR-2B and ITC reconciliation;
• IMS review;
• reverse charge reconciliation;
• late-fee and interest review;
• pending return regularisation;
• annual GST reconciliation; and
• support for GST notices arising from return mismatches.

Support for delayed return and litigation matters

Where delayed filing has already resulted in a departmental notice, assessment or demand order, EzyBiz India can assist with reconciliation, factual submissions and statutory response.

Businesses may refer to our GST Assessment and Litigation Services, GST Notice Reply Guide and GST Appeal Against Demand Order Guide.

Frequently Asked Questions on GST Return Due Dates and Late Fees

What is the monthly GSTR-1 due date?

The standard monthly GSTR-1 due date is the 11th day of the succeeding month, unless the Government extends the date for the relevant period.

What is the normal GSTR-3B due date?

For a regular monthly filer, GSTR-3B is ordinarily due by the 20th day of the succeeding month. QRMP taxpayers ordinarily file quarterly GSTR-3B by the 22nd or 24th of the month following the quarter depending upon their State or Union Territory.

Is late fee payable for a Nil GST return?

Yes. A Nil return can attract late fee if it is filed after its applicable due date. The concessional late-fee framework generally provides a lower daily rate and lower maximum cap for Nil GSTR-1 and GSTR-3B returns.

Is interest payable on a Nil GSTR-3B?

If there is genuinely no tax liability, there would ordinarily be no delayed-tax amount on which Section 50 interest arises merely because the return is late. However, late fee can still apply for delayed filing.

Can GST registration be cancelled for not filing returns?

Persistent non-filing of applicable GST returns can result in cancellation proceedings under the GST registration provisions. If registration is cancelled for return default, pending returns, tax, interest and late fee may need to be regularised in accordance with the applicable revocation provisions.

Related Services

• GST Return Filing Services
• GST Return Reconciliation
• GST Assessment and Litigation Services
• GST Notice Reply Guide
• GST Appeal Against Demand Order
• GST Audit Services
• GST Refund Services
• GST Registration Services
• GST and Indirect Tax Services

Official Resources

• GST Common Portal
• GST Portal – GSTR-1 Guide
• GSTN – QRMP and IFF FAQs
• GST Portal – Nil GSTR-3B Guide
• CBIC – Notification No. 19/2021 Central Tax
• CBIC – Notification No. 20/2021 Central Tax
• CBIC – Rule 88B Interest Calculation
• GSTN – GSTR-3B Interest Re-Computation Advisory
• Central Goods and Services Tax Act, 2017 – India Code

Prepared By:
EzyBiz India Consulting LLP

Reviewed By:
Anil Agrawal, Chartered Accountant
Founder, EzyBiz India Consulting LLP
20+ Years of Experience in Tax, GST, Regulatory Compliance and Business Advisory

Last Updated: September 2026

Disclaimer:
This article is intended for general informational purposes only and does not constitute legal, tax or professional advice. GST return due dates, filing frequencies, late fees, interest, turnover-based caps, QRMP requirements and consequences of non-filing depend upon the applicable GST law, rules, notifications, circulars and portal functionality for the relevant tax period. The Government may extend due dates, waive or reduce late fees, modify return procedures or issue special relief from time to time. Taxpayers should verify the applicable due date and liability on the GST Portal and review current notifications before filing a return, paying tax or taking any compliance or litigation decision.