When should I file my GST returns?

A GST registered business has to file the GST returns either on a monthly basis or quarterly basis based on their business turnover and GST registration type (Regular or Composition).

Filing dates for regular GST registered businesses

The GST return filing dates for GST registered businesses differs based on their aggregate turnover but all businesses will file their GSTR-3B every month. Learn the various dates here:

Registered persons with an aggregate turnover of more than ₹1.5 Crore.

Registered businesses with an aggregate turnover of more than ₹1.5 Crore should file monthly returns. The return of a particular month should be filed in the following month as per the deadlines set by the government.

The filing dates are listed below:

Return Name Filing Date
GSTR-1 (Jan) 10th of March
GSTR-2 Yet to be announced
GSTR-3B 20th of the every month

Registered persons with an aggregate turnover of less than ₹1.5 Crore.

Registered businesses with an aggregate turnover of less than ₹1.5 Crore should file quarterly returns. The returns are usually filed in the month following the GST quarter. However, the businesses will continue to file their GSTR-3B every month.

The filing dates are:

Return Name Filing Date
GSTR-1 (Jan-Mar, 2018) Apr 30th, 2018
GSTR-2 Yet to be announced
GSTR-3B 20th of the every month

Filing dates for businesses registered under the Composition Scheme

A business registered under the Composition Scheme in GST must file the GSTR-4 every quarter. The due date for filing GSTR-4 is the 18th of the month following the quarter.

For example: If the first quarter is from July to September, composition dealers have to file their GSTR-4 by 18th October.


Note: The filing dates may vary with any extension of deadlines or announcements from the government. For more details you can check www.gst.gov.in

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