gst calendar

GST calendar helps every registered business and professionals to be ready for compliance well in advance. GST Dates are crucial for every taxpayer to file the GST returns and prescribed forms under the GST law to avoid incurring any interest or late fees. You can identify the right GST return to file by knowing the type of registration obtained for your GSTIN, using the GST search tool.

The CBIC continues to extend the GST Dates of various returns and forms under GST. Accordingly, our handy GST calendar can remind you when to pay tax and file your GST returns.

Annual GST Calendar 2024-25

GST due dates in April 2024

Here is the GST calendar for April 2024 at a glance-

Regular taxpayers

The GST returns in forms GSTR-1 and GSTR-3B are to be filed by businesses and professionals registered under GST every month if their annual aggregate turnover during the financial year exceeds Rs.5 crore (Was Rs.1.5 crore up to December 2020). On the other hand, the rest of the taxpayers had an option to choose a quarterly GSTR-1 filing while continuing to file GSTR-3B monthly, until December 2020.

From the quarter of 1st January 2021, the taxpayers having annual turnover up to Rs.5 crore may opt for the QRMP scheme, under which they can file both GSTR-1 and GSTR-3B once in a quarter while continuing to make a monthly estimated payment of taxes. An Invoice Furnishing Facility (IFF) has also been made available for quarterly filers of GSTR-1 to upload documents of their B2B outward supplies. In between, auto-drafted returns such as GSTR-2A and GSTR-2B will help taxpayers to claim their eligible input tax credit in their GSTR-3B.

Composition taxable persons

A person registered under the composition scheme must pay tax once in a quarter in form CMP-08 giving basic details while he must file a new version of GSTR-4 every year by 30th April for FY 2019-20 onwards. Till FY 2018-19, a taxpayer registered under the composition scheme had to file a quarterly return in form GTSR-4 and an annual return in form GSTR-9A.

Returns for specific transactions/persons

Special transactions under GST have been defined with specific GST returns such as GSTR-5, GSTR-5A, GSTR-6, GSTR-7 and GSTR-8. For more information about GST returns, read our article on ‘GST Returns’.

Latest news on GST returns due date extensions

The following section provides updates on the latest news and notifications for due date extensions on various GST returns and forms:

Update as on 31st March 2023

CBIC issued CGST notifications on 31st March 2023-

• GSTR-4 for the periods July 2017-March 2019 or FY 2017-18 to 2021-22 not filed can be filed between 1st April 2023 to 30th June 2023 at a concessional late fee that is waived off in excess of Rs.250 per return (no late fee if the return is nil).
• Assessment shall be withdrawn where if the non-filer of GST returns has submitted returns on or before 30th June 2023 with applicable interest and late fee irrespective of appeal against the assessment order issued on or before 28th February 2023.
• Any delay in the filing of GSTR-9 FY 2022-23 onwards attracts concessional late fee for the following categories of taxpayers- 
  • Turnover up to Rs.5 crore attracts a late fee of Rs. 25 per day subject to max cap 0.02% of turnover.
  • Turnover over Rs.5 crore to 20 crore attracts late fee of Rs 50 per day subject to max cap 0.02% of turnover.
• Taxpayers who did not file GSTR-10 yet but will file between 1st April 2023 to 30th June 2023 attract a concessional late fee that is waived off in excess of Rs.500 per return.

Update as on 5th July 2022

As per the 47th GST Council meeting, the following two decisions were taken and notified on 5th July 2022:

• GSTR-4 for FY 2021-22 filing is waived off from the late fee if filed on or before 28th July 2022 as against earlier extension of up to 30th June 2022. (Notification 12/2022)
• CMP-08 filing for Apr-Jun 2022 (Q1 of FY 2022-23) will get an extension up to 31st July 2022 from 18th July 2022. (Notification 11/2022)

Update as on 26th May 2022

As per the CGST Notification no. 7/2022 dated 26th May 2022, the late fee has been waived for the delay in filing GSTR-4 for FY 2021-22 between 1st May and 30th June 2022.

Upcoming GST return due dates 

The due dates for filing GST returns can be extended by issuing orders or notifications. Here, we have got for you the list of upcoming GST returns due dates you must not miss!

Here’s the return-wise GST calendar

GSTR-1

Quarterly filing

(Annual turnover up to Rs.5 crore can opt for quarterly filing**)

**Such taxpayers can also make use of IFF to upload B2B invoices or documents every month, if they opt into the QRMP scheme, If not, then they must file returns on a monthly basis.

Monthly Filing

(Annual turnover of more than Rs.5 crore must file monthly or not opted into the QRMP scheme, wherever eligible)

GSTR-2 and GSTR-3

The filing of these forms is currently suspended.

GSTR-3B

GSTR-3B is a summary return to be filed by all taxpayers except those registered under the composition scheme, every month. However, from 1st January 2021, there is also a quarterly filing option provided to taxpayers with an annual aggregate turnover of up to Rs.5 crore, opting for the QRMP scheme.

Aggregate turnover exceeding Rs.5 crore in the previous financial year

Aggregate turnover up to Rs.5 crore in the previous financial year

(1) Not opting for the QRMP scheme

(2) Opting for the QRMP scheme

CMP-08

GSTR-4

The due date to file the GSTR-4 return for FY 2024-25 is 30th April 2025.

As per the CGST Notification 7/2022 issued on 26th May 2022, a late fee waiver was granted for the delay in GSTR-4 filing for FY 2021-22 between 1st May 2022 and 30th June 2022, finally extended up to 28th July 2022, notified on 5th July 2022 vide CGST notification 12/2022.

The due date to file the GSTR-4 return for FY 2020-21 was notified as 31st July 2021.

The due date to file GSTR-4 return for the FY 2019-20 was further extended to 31st October 2020 from 31st August 2020.

^The due date to file GSTR-4 for FY 2020-21 was extended from 31st May 2021 to 31st July 2021 via CGST notification 25/2021 dated 1st June 2021.

GSTR-5

Summary of outward taxable supplies and tax payable by the non-resident taxable persons:

GSTR-5A

Summary of outward taxable supplies and tax payable by Online Information and Database Access or Retrieval Services (OIDAR) provider:

GSTR-6

Details of Input Tax Credit (ITC) received and distributed by an Input Service Distributor (ISD):

GSTR-7

Summary of Tax Deducted at Source (TDS) and deposited under GST laws:

GSTR-8

Summary of Tax Collected at Source (TCS) by e-commerce operators under GST laws:

GSTR-9 and self-certified GSTR-9C

The GSTR-9 annual returns and GSTR-9C self-certified reconciliation statement due dates for 

• FY 2023-24 - 31st December 2024
• FY 2024-25 - 31st December 2025

GST Dates of Few Popular Forms

ITC-04

Half-yearly ITC-04 to be filed by a manufacturer to report the summary of goods sent to or received from a job worker whose turnover is more than Rs.5 crore, is as follows-

Yearly ITC-04 to be filed by a manufacturer to report the summary of goods sent to or received from a job worker whose turnover is up to Rs.5 crore, is as follows-

CMP-02

It is a form to opt into the composition scheme under section 10 of the CGST Act and the CGST (Rate) notification no. 2/2019 dated 7th March 2019. It must be filed at the beginning of every financial year by the 31st of March.

The due date to file CMP-02 for FY 2024-25 is 31st March 2024.

ITC-03

A form for ITC reversal pertaining to previous years, in the case where a person freshly opts for the composition scheme for a financial year. Alternatively, it is used when the item being sold on which ITC was availed becomes exempt even before utilising the ITC. It must be filed within 60 days from the date of filing CMP-02 in the former case.

The due date to file ITC-03 for FY 2024-25 is 31st May 2025.

CMP-03

A taxpayer has to intimate the government about the stock held by them on the day of opting into the composition scheme for the first time. It must be filed within 90 days from the day of filing CMP-02.

TRAN-01

All pre-GST registered persons can transfer the pre-GST input tax credits under the central excise and service tax laws into the GST regime by filing Form TRAN-01.

A further time limit till 31st August 2020 was granted to those who could not submit details of the pre-GST tax credits for transfer before earlier deadlines due to technical issues on the GST portal.

The government has granted a special window for those who could not file TRAN-1 due to technical glitches between 1st October 2022 to 30th November 2022.

TRAN-02

It refers to the transitional/pre-GST input tax credit under GST, that needs to be filed after filing TRAN-01. It covers taxpayers who do not possess invoices/documents pertaining to the tax credit claimed from the pre-GST regime, on the closing stock as of 30th June 2017.

The due date to file TRAN-02 is within one month from the date of filing TRAN-01^.

The government has granted a special window for those who could not file TRAN-2 due to technical glitches between 1st October 2022 to 30th November 2022.

^Stands extended to 30th September 2020 vide CGST notification no. 55/2020 dated 27th June 2020 for taxpayers who faced technical difficulties on the GST portal, as notified via CGST Notification no. 02/2020-CT dt. 1st January 2020 and CGST order no. 01/2020 7th February 2020.

RFD-11 (LUT)

Letter of Undertaking in form RFD-11 must be filed to make exports without payment of IGST by the GST registered exporters for every financial year. It must be filed at the beginning of every financial year by the 31st of March and the reference number must be quoted in the export document each time a transaction is effected.

The due date to file RFD-11 (LUT) for FY 2024-25 is 31st March 2025.

GST due date extensions notified during COVID-19 Pandemic

Update as on 28th February 2021

The due date to file GSTR-9 & GSTR-9C for the FY 2019-20 has been further extended up to 31st March 2021.

Update as on 30th December 2020

The due date of GSTR-9 & GSTR-9C for FY 2019-20 has been extended up to 28th February 2021.

Update as on 10th November 2020

(1) The due date to file ITC-04 for the period July-September 2020 is extended till 30th November 2020.

(2) The due date for GSTR-1 for the periods October 2020 to March 2021 have been notified as follows:

Quarterly return filers:

1. October 2020 to December 2020: 13th January 2020
2. January 2020 to March 2021: 13th April 2021

Monthly return filer:

(3) The due dates for paying GST and filing GSTR-3B have been notified for the months October 2020 till March 2021 as follows:

*Those opting for the QRMP scheme must file by 22nd or 24th of the month succeeding the quarter. Further, tax payments shall be done every month in PMT-06 by 25th of next month for the first two months of the quarter.
 

13th July 2020

The due date for filing GSTR-4 for FY 2019-20 is extended up to 31st August 2020.

30th June 2020

The CBIC has reduced the maximum cap on late fees to Rs 500 per return for the late filing of GSTR-3B returns for the period February 2020 to July 2020. With this update, GSTR-3B deadline chart looks as follows:

#Category A: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

##Category B: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

*No interest charged if GST dues are paid before 4th Apr, 5th May and 4th Jun for Feb, Mar & Apr respectively. But, interest applies from the 16th day at a reduced rate of 9% p.a. up to the date of actual payment, if paid before 24th Jun 2020.

If not, then interest is charged in a staggered manner as given above plus interest at 18% p.a. will apply from the next day after 24th Jun 2020 up to the actual date of filing. A late fee will apply from the due date until the actual date of filing subject to a maximum of Rs 500 per return (No late fee for Nil GSTR-3B), if filed after 24th June 2020 but before 30th Sept 2020.

@If filed afterwards but before 30th September 2020, the maximum late fee of Rs 500 per return shall be charged vide CGST notification number 57/2020 dated 30th June 2020.

^^The due date was extended via CGST notification no. 36/2020 dated 3rd Apr 2020.

^Thereafter, a reduced interest rate at 9% p.a. will apply if taxpayer files on or before 30th Sept 2020. If not, then interest applies in a staggered manner as given above plus interest at 18% p.a. will apply from the next day after 30th Sept 2020 up to the actual date of filing. A late fee will apply from the due date until the actual date of filing, subject to a maximum late fee of Rs 500 per return (No late fee for Nil GSTR-3B), if filed before 30th Sept 2020.

**The due date was extended via CGST notification no. 54/2020 dated 24th Jun 2020.

Update as on 27th June 2020

The deadline to file GSTR-5 and GSTR-5A has been extended to 31st August 2020 for the months from February 2020 to July 2020. Similarly, the deadline to file GSTR-6, 7 and 8 has been extended to 31st August 2020 for the months from March 2020 to July 2020.

ITC-04 for January-March 2020 and April-June 2020 can be filed on or before 31st August 2020 to avoid late fee. RFD-11 (LUT) for FY 2020-21 and TRAN-01 by only those who faced technical glitch on the GST portal can also be filed on or before 31st August 2020.

24th June 2020

The CBIC has waived/reduced late fees for the late filing of GSTR-3B returns for the period July 2017 to January 2020, as follows-

a) If GST liability is Nil, and the GSTR-3B return is filed between 1st July, 2020 and 30th September, 2020, then the amount of late fees stands waived.

b) If the GST liability is not Nil, and the GSTR-3B return is filed between 1st July, 2020 and 30th September, 2020, then the amount of late fees stand waived in excess of Rs.250* under the CGST Act.

*Rs.500 will be the total amount payable, Rs.250 under CGST and Rs.250 under SGST.

5th May 2020

1. The due date for filing GSTR-9 (Annual Return) and GSTR-9C (Reconciliation Statement) for FY 2018-19 is extended to 30th September 2020.
2. The extended due dates for filing GSTR-3B for the taxpayers registered in the UT of Jammu and Kashmir and the UT of Ladakh is as follows:

3rd April 2020

1. The due date for filing GSTR-9 (Annual Return) and GSTR-9C (Reconciliation Statement) for FY 2018-19 is extended to 30th June 2020.
2. For businesses with an annual turnover of less than Rs 5 crore, filing of GSTR-9C for FY 2018-19 is waived off.
3. The new GST return system will be implemented from October 2020. The present return filing system (GSTR-1, 2A and 3B) will continue until September 2020.
4. The GSTR-1 for 2019-20 is waived off for certain taxpayers who could not opt for the special composition scheme (notification No. 2/2019-Central Tax (Rate) dated 7th March 2019) by filing Form CMP-02.
5. The due date of Form GSTR-3B for July 2019 to January 2020 is extended till 24th March 2020 for taxpayers with a principal place of business in the Union Territory of Ladakh. Also, a similar extension is recommended for Form GSTR-1 and Form GSTR-7.

23rd March 2020

1. GSTR-1 and GSTR-3B have been notified for the months April 2020 till September 2020.

3rd February 2020

The filing of return in GSTR-3B for the return periods January 2020, February 2020 and March 2020 is now notified in a staggered manner only for those with last year’s annual turnover up to Rs 5 crore, as follows:

• 22nd of the next month: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.
• 24th of the next month: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and New Delhi.

The due date remains the same for the rest of the taxpayers.

3rd February 2020

The due date for furnishing of annual return/reconciliation statement in Form GSTR-9/Form GSTR-9C for FY 2017-18 is further extended. The filing is now staggered to 5th February and 7th February 2020, based on the state or Union Territory in which the taxpayer is registered as follows:

• 5th February 2020: Chandigarh, Delhi, Gujarat, Haryana, Jammu and Kashmir, Ladakh, Punjab, Rajasthan, Tamil Nadu and Uttarakhand.
• 7th February 2020: Andaman and Nicobar Islands, Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Chhattisgarh, Dadra and Nagar Haveli and Daman and Diu, Goa, Himachal Pradesh, Jharkhand, Karnataka, Kerala, Lakshadweep, Madhya Pradesh, Maharashtra, Manipur, Meghalaya, Mizoram, Nagaland, Odisha, Puducherry, Sikkim, Telangana, Tripura, West Bengal, Uttar Pradesh and other territories.

GST returns due date extensions for the past years

28th June 2019

Important CBIC notifications have been announced:

1. Due dates for GSTR-1(Monthly & Quarterly), GSTR-3B for the period July 2019 to September 2019 have been notified. The deadline to file ITC-04 for months from July 2017 to June 2019 has been extended and more time limit is given to service providers desirous of opting into composition scheme under Notification 2/2019 CT Rate dated 7th March 2019.
2. The new format of GSTR-4 to be filed on an annual basis has been notified. (applies from FY 2019-2020 onwards)

21st June 2019

35th GST Council Meeting was held on 21st June 2019 and chaired by FM Nirmala Sitharaman.

1. GST Annual Return due date extended till from 30th June to 31st August 2019 for FY 2017-18
2. E-invoicing to apply to start from January 2020

28th Mar 2019

The due date for ITC-04 of July 2017-March 2019 is now extended to 30th June 2019.

24th February 2019

The 33rd GST council meet was held on 24th February 2019.

The due date to file GSTR-3B for the month of January 2019 has been extended up to 22nd February 2019*

*subject to notification being issued by CBIC. For the State of Jammu & Kashmir, due date is 28th February 2019.

22nd December 2018

31st GST Council announced an extension to:

1. The due date for filing ITC-04 earlier due on 31st December 2018 to 31st March 2019 for months from July 2017 to December 2018,
2. The due date for filing GSTR-8 by TCS Collectors for months October 2018 to December 2018 earlier up to 31st January 2019.
3. Due date of GSTR-9, GSTR-9A and GSTR-9C from 31st March earlier to 30th June 2019.

8th December 2018

1. CBIC extends due date for filing GSTR-9, GSTR-9A and GSTR-9C from 31st December 2018 till 31st March 2019 for FY 2017-18.
2. Next 31st GST Council meeting to be held on 22nd December 2018 at Delhi.

28th November 2018

Due dates for filing GSTR-1, GSTR-3B and erstwhile quarterly GSTR-4 have been extended in those places which were affected by cyclones Titli and Gaza as follows:

*Cuddalore, Thiruvarur, Puddukottai, Dindigul, Nagapatinam, Theni, Thanjavur, Sivagangai, Tiruchirappalli, Karur and Ramanathapuram.

26th October 2018

1. Due date of GST ITC-04 for the period of July 2017 to September 2018 extended till 31st December 2018.
2. Taxpayers whose registration has been cancelled by the proper officer on or before 30th September 2018, shall be required to furnish the final return in Form GSTR-10 till 31st September 2018.

21st October 2018

Due date to reconcile and file the amended GST data for FY 2017-18 in GSTR-3b for September 2018 & claim accurate ITC now extended to 25 October 2018. 

28th September 2018

30th GST Council Meet held on 28th September 2018 (Friday) through video conferencing.

10th September 2018

1. Extension of due date for GSTR-3B only for newly migrated taxpayers for months July 2017 to Nov 2018 till 31st December 2018. The due dates remain unchanged for the rest of the taxpayers.
2. Extension of due date for GSTR-1 in case of taxpayers with turnover above Rs 1.5 crores in previous FY or Current FY.

a. Regular taxpayers : for months from July 2017 to September 2018 extended till the 31st October 2018.

b. Newly migrated taxpayers : for months from July 2017 to November 2018 extended till the 31st December 2018.

1. Extension of due date for GSTR-1 in case of taxpayers with turnover upto Rs 1.5 crores in previous FY or Current FY.

a. Regular taxpayers :

b. Newly migrated taxpayers: For all quarters from July 2017 to September 2018 extended till 31st December 2018.*

* The recently held 31st GST Council meeting affirms that there is a further due date extension for those filing GST returns.

c. For flood-affected regions of Kodagu, Mahe and Kerala: Above table of dates remain the same except for quarter July 2018 to September 2018 extended till 15th November 2018.

1. Due date of TRAN-1 and TRAN-2 is extended for certain taxpayers who could not complete filing due to a tech glitch, to 31st March 2019 and 30th April 2019 respectively.

4th May 2018

At the 27th GST council meeting held on 4th May 2018, a decision was taken for continuing GSTR-1 and GSTR3B filing for another six months until the new system of GST Returns comes into effect.

23rd March 2018

Certain notifications were made on 23rd March 2018 to give effect to decisions made in 26th meeting of GST council.

26th GST Council Meet was held at New Delhi on 10th March 2018, the following were highlights:

• No concrete decision was taken to introduce any changes on GST returns filing. Also, it was clarified that the existing system of return filing will continue. GSTR 3B to continue as notified by CBEC on 23rd March 2018.
• RCM provisions to be deferred till 30th Sept 2018(notified)

10th November 2017

As per 23rd GST Council Meet, following relief measures in GSTR compliance was announced:

• All businesses to file GSTR-1 and GSTR-3B till Sept 2018.
• GSTR-2 and GSTR-3 filing are suspended.
• Turnover under Rs 1.5 Cr can also opt to file quarterly GSTR-1
• Turnover above Rs 1.5 Cr have to file monthly GSTR-1
• All businesses to file GSTR-3B by 20th of next month till Sept 2018.

Having known the dates now, make sure to mark this on your calendar!

In case you missed the filing date of GST, ensure you make payment of tax along with the applicable late fees.

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