Missing a GST filing deadline is one of the most avoidable ways businesses end up paying penalties and interest. Here's a quick reference to keep on hand.

Monthly filers

  • GSTR-1 (outward supplies): 11th of the following month
  • GSTR-3B (summary return and tax payment): 20th of the following month

QRMP scheme filers

If you've opted into the Quarterly Return Monthly Payment (QRMP) scheme:

  • IFF (optional, for the first two months of the quarter): 13th of the following month
  • GSTR-3B: 22nd or 24th of the month after the quarter ends, depending on your state

What late filing actually costs

Beyond the late fee itself, a delayed GSTR-3B accrues interest at 18% per annum on the tax liability, calculated from the original due date. For businesses with a meaningful monthly tax outflow, this adds up faster than most owners expect.

Our recommendation

Set a recurring reminder five days before each due date, not on the day itself — it gives you a buffer to resolve any last-minute reconciliation issues with your books.

If you'd like us to handle your GST filings end to end, get in touch and we'll take it from here.