The due dates for GST (Goods and Services Tax) return filing in India are as follows:
Monthly GST Return Filing:
-
GSTR-1 (Outward Supplies):
- Due Date: 11th of the succeeding month.
-
GSTR-3B (Summary Return):
- Due Date: 20th of the succeeding month.
Quarterly GST Return Filing:
- GSTR-4 (Composition Dealer Return):
- Due Date: 18th of the month succeeding the quarter.
Annual GST Return Filing:
- GSTR-9 (Annual Return):
- Due Date: 31st December following the end of the financial year.
Note:
-
Late Fees and Penalties: Timely filing of GST returns is crucial to avoid late fees and penalties. Late filing may attract penalties, and interest may be charged on late payments.
-
Changes and Updates: The GST Council may make changes to the return filing due dates. Stay informed by checking the official GST portal or notifications for the latest information.