Answer By law4u team
The due date for GST return filing in India depends on the type of return and the category of taxpayer. The timelines are prescribed under the Central Goods and Services Tax Act, 2017 and related GST rules. For regular taxpayers, GSTR 1 which contains details of outward supplies is generally filed monthly by the eleventh day of the following month. Small taxpayers who have opted for quarterly filing under the QRMP scheme usually file GSTR 1 quarterly by the thirteenth day of the month following the quarter. GSTR 3B which is the summary return and tax payment return is usually filed monthly by the twentieth day of the next month for many taxpayers, although the exact date may vary slightly depending on the state group and turnover category. Taxpayers under the quarterly scheme file GSTR 3B quarterly, normally by the twenty second or twenty fourth day of the month following the quarter depending on their state. Composition scheme taxpayers file CMP 08 on a quarterly basis, generally by the eighteenth day of the month after the quarter, and GSTR 4 as an annual return by the prescribed annual due date. Annual return GSTR 9 for regular taxpayers is typically due by the thirty first day of December following the end of the financial year, unless extended by the government. It is important to file GST returns within the due dates because late filing can lead to late fees, interest on tax liability, and possible compliance actions such as suspension of registration.
