Back
When Should I File My GST Returns?
A GST-registered business must file GST returns either monthly or quarterly, depending on its aggregate turnover and GST registration type (Regular or Composition).
The filing frequency and due dates depend on the business’s aggregate turnover. However, all regular taxpayers must file GSTR-3B every month.
Businesses with an aggregate turnover of more than ₹5 crore must file monthly returns.
| Return | Filing Date |
|---|---|
| GSTR-1 | 11th of the following month |
| GSTR-3B | 20th of every month |
Businesses with an aggregate turnover of up to ₹5 crore can file GSTR-1 and GSTR-3B quarterly under the QRMP scheme. However, they must pay tax monthly using PMT-06.
| Return | Filing Date |
|---|---|
| GSTR-1 (Quarterly) | 13th of the month following the quarter |
| GSTR-3B (Quarterly) | 22nd or 24th of the month following the quarter (based on state) |
Businesses registered under the Composition Scheme must file the following returns:
| Return Name | Filing Frequency | Due Date |
|---|---|---|
| CMP-08 | Quarterly | 18th of the month following the quarter |
| GSTR-4 | Annually | 30th April following the financial year |
Note: Filing dates may change based on government announcements. For the latest updates, check the GST Portal.