Which GST returns you file, and when, depends on whether you file every month or every quarter under the QRMP scheme. Gujarat businesses that file quarterly have the earlier of the two quarterly GSTR-3B dates.
Monthly filers
| Return | What it covers | Due |
|---|---|---|
| GSTR-1 | Sales (outward supplies) for the month | 11th of the next month |
| GSTR-3B | Summary return and tax payment for the month | 20th of the next month |
Quarterly filers (QRMP scheme)
Businesses with turnover up to ₹5 crore can choose to file returns every quarter while paying tax every month.
| Return | What it covers | Due |
|---|---|---|
| IFF (optional) | Sales to registered buyers in the first two months of the quarter | 13th of the next month |
| PMT-06 | Tax payment for the first two months of the quarter | 25th of the next month |
| GSTR-1 | Sales for the quarter | 13th of the month after the quarter |
| GSTR-3B | Summary return for the quarter | 22nd of the month after the quarter (Gujarat) |
Late fees and interest
- Late fee: ₹50 a day for GSTR-1 or GSTR-3B (CGST and SGST together), or ₹20 a day for a nil return.
- Cap per return: ₹500 for a nil return; ₹2,000 if turnover is up to ₹1.5 crore; ₹5,000 for ₹1.5 crore to ₹5 crore; ₹10,000 above ₹5 crore.
- Interest: 18% a year on tax paid late.
Annual return
GSTR-9, the annual return, is due on 31 December after the financial year ends. It is optional if your turnover is up to ₹2 crore. Businesses with turnover above ₹5 crore also file GSTR-9C, a reconciliation statement.
We file GST returns every month and match your purchases with GSTR-2B first. See our GST return filing service, or use the GST calculator.
Due dates can change when the government extends them. Sources: CBIC and the GST portal.