The government releases the GST return forms details which are mandated to be filed according to the due dates under GST mentioned in the attached notification. The submission and uploading of the returns are totally online. We have mentioned all the GST return filing due dates along with their respective associated GST forms such as GSTR 1, GSTR 3B, GSTR 4, GSTR 5, GSTR 6, GSTR 7, GSTR 8, GSTR 9, GSTR 9C in FY 2024-25.
Find GST Forms’ Current Due Dates Below:
- GSTR 1 Due Date (Turnover up to 1.5 Crore) | GSTR 1 (Turnover more than 1.5 Crore)
- GSTR 1 IFF Quarterly Filing as per QRMP Scheme
- GSTR 3B Filing Due Date
- GSTR 4 Due Date
- GSTR CMP 08 Due Date
- GSTR 5 Due Date | GSTR 5A Due Date
- GSTR 6 Due Date
- GSTR 7 Due Date
- GSTR 8 Due Date
- GSTR 9 Due Date | GSTR 9C Due Date
December 2024 Calendar of GST Return Filing Due Dates
The government announces GST return filing due dates from time to time to maintain taxation in line with respective clearance. Also, the main effort is to alert the taxpayers regarding the GST return filing due dates to make them neglect any penalty or interest. Here we are offering the GST due dates calendar of December 2024 for all the registered taxpayers under the indirect tax regime to make them aware of the time period of when to get their GST return filing done on time.
As GSTR 1 & GSTR 3B is to be filed every month, there is a greater need to get regular updates/notifications based on the GST due dates calendar to avoid any interest and penalty. Also, there is GST CMP 08 for the composition scheme dealers but it has to be filed every quarter lowering the need for regular updates on the GST due date filing calendar.
| GST Return Form Name | Filing Period | Due Date in December 2024 |
|---|---|---|
| GSTR 07 | Monthly (November 2024) | 10th December |
| GSTR 08 | Monthly (November 2024) | 10th December |
| GSTR 01 (T.O. more than 1.5 Crore) | Monthly (November 2024) | 11th December |
| IFF Optional | Monthly (November 2024) | 13th December |
| GSTR 5 | Monthly (November 2024) | 13th December |
| GSTR 06 | Monthly (November 2024) | 13th December |
| GSTR 3B | Annual Turnover of more than INR 5cr in Previous FY Monthly Filing – November 2024 | 20th December |
| GSTR 3B Upto than INR 5cr (But Opted Monthly) | Annual Turnover of up to INR 5cr in Previous FY Monthly Filing – November 2024 | 20th December |
| GSTR 5A | Monthly (November 2024) | 20th December |
| GSTR 9 & 9C | FY 2023-24 | 31st December 2024 |
| GST RFD-10 Form | End of 18 Months | Taxpayers will be eligible to claim the GST refund at the end of 18 months of the particular quarter |
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All these changes are described below:
GSTR-1 Filing Due Date (T.O. up to INR 1.5 Crore)
| Period (Quarterly) | Last Dates |
|---|---|
| October-December 2024 | 13th January 2025 |
| July – September 2024 | 13th October 2024 |
| April – June 2024 | 13th July 2024 |
| January – March 2024 | 13th April 2024 |
| October-December 2023 | 13th January 2024 |
| July – September 2023 | 13th October 2023 |
GSTR 1 Due Date (T.O. More Than INR 1.5 Crore)
| Period (Monthly) | Last Dates |
|---|---|
| December 2024 | 11th January 2025 |
| November 2024 | 11th December 2024 |
| October 2024 | 11th November 2024 |
| September 2024 | 11th October 2024 |
| August 2024 | 11th September 2024 |
| July 2024 | 11th August 2024 |
| June 2024 | 11th July 2024 |
| May 2024 | 11th June 2024 |
| April 2024 | 11th May 2024 |
| March 2024 | 12th April 2024 | Extended Due to Technical Issues |
| February 2024 | 11th March 2024 |
| January 2024 | 11th February 2024 |
| December 2023 | 11th January 2024 |
GSTR 1 IFF Quarterly Filing as per QRMP Scheme
| Period (Quarterly) | Last Dates |
|---|---|
| December 2024 | 13th January 2025 |
| November 2024 | 13th December 2024 |
| October 2024 | 13th November 2024 |
| September 2024 | 13th October 2024 |
| August 2024 | 13th September 2024 |
| July 2024 | 13th August 2024 |
| June 2024 | 13th July 2024 |
| May 2024 | 13th June 2024 |
| April 2024 | 13th May 2024 |
| March 2024 | 13th April 2024 |
| February 2024 | 13th March 2024 |
| January 2024 | 13th February 2024 |
| December 2023 | 13th January 2024 |
GSTR 3B Due Date for December 2024
Annual Turnover of More Than INR 5 Cr in Previous FY
| Period (Monthly) | Last Dates |
|---|---|
| December 2024 | 20th January 2025 |
| November 2024 | 20th December 2024 |
| October 2024 | 20th November 2024 | 11th December for Murshidabad, West Bengal View More |
| September 2024 | 20th October 2024 |
| August 2024 | 20th September 2024 |
| July 2024 | 20th August 2024 |
| June 2024 | 20th July 2024 |
| May 2024 | 20th June 2024 |
| April 2024 | 20th May 2024 |
| March 2024 | 20th April 2024 |
| February 2024 | 20th March 2024 |
| January 2024 | 20th February 2024 |
| December 2023 | 20th January 2024 |
Annual Turnover up to INR 5 Cr in Previous FY but Opted for Monthly Filing
| Period (Monthly) | Last Dates |
|---|---|
| December 2024 | 20th January 2025 |
| November 2024 | 20th December 2024 |
| October 2024 | 20th November 2024 | 11th December for Murshidabad, West Bengal View More |
| September 2024 | 20th October 2024 |
| August 2024 | 20th September 2024 |
| July 2024 | 20th August 2024 |
| June 2024 | 20th July 2024 |
| May 2024 | 20th June 2024 |
| April 2024 | 20th May 2024 |
| March 2024 | 20th April 2024 |
| February 2024 | 20th March 2024 |
| January 2024 | 20th February 2024 |
| December 2023 | 20th January 2024 |
Annual Turnover Upto INR 5 Cr in Previous FY But Opted Quarterly Filing
- State 1 Group (Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep)
- State 2 Group (Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi)
| Period (Quarterly) | Last Dates G-1 | Last Dates G-2 |
|---|---|---|
| October-December 2024 | 22nd January 2025 | 24th January 2025 |
| July-Sep 2024 | 22nd October 2024 | 24th October 2024 |
| April-June 2024 | 22nd July 2024 | 24th July 2024 |
| January-March 2024 | 22nd April 2024 | 24th April 2024 |
| October-December 2023 | 22nd January 2024 | 24th January 2024 |
Note:
- “Interest 9% after the extended due date to 30-09-2020 and 18% thereafter”
GSTR 4 Annual Filing Due Dates
| GSTR 4 Annual Return FY 2023-24 | 30th June 2025 |
| GSTR 4 Annual Return FY 2022-23 | 30th April 2023 |
| GSTR 4 Annual Return FY 2021-22 | 30th April 2022 |
| GSTR 4 Annual Return FY 2020-21 (Revised) | 31st July 2021 |
Note:
- “Extension of the due date of filing GSTR-4 for FY 2020-21 to 31.07.2021.” Read Press Release
- “Form GSTR-4 Annual Return by Composition Taxpayers, for the FY 2019-20, is now available for filing.”
- GSTR 4 return revisions under 32nd GST council meeting: File annual return instead of quarterly along with tax paid to be a quarterly basis.
GST CMP 08 Quarterly Payment Filing Due Dates for FY 2024-25
| Period (Quarterly) | Due Dates |
|---|---|
| 1st Quarter – April to June 2024 | 18th July 2024 |
| 2nd Quarter – July to September 2024 | 18th October 2024 |
| 3rd Quarter – October to December 2024 | 18th January 2025 |
| 4th Quarter – January to March 2025 | 18th April 2025 |
Note:
- “Relaxations in filing Form CMP-08 for Composition Taxpayers: For Quarter of Jan-March, 2021, instead of 18th April 2021, Composition Taxpayers can now file their quarterly return in Form CMP-08, without interest up to 3rd May, 2021, with 9% reduced interest between 4th May to 18th May, 2021, and with 18% interest from 19th May 2021 onwards.”
- “NIL Return Filing Via SMS for GSTR 1, GSTR 3B, CMP 08, etc”. Read more
GST Return 5 (Non-Resident Foreign Taxpayers) Monthly Filing Due Date
| Period (Monthly) | Due Dates |
|---|---|
| December 2024 | 13th January 2025 |
| November 2024 | 13th December 2024 |
| October 2024 | 13th November 2024 |
| September 2024 | 13th October 2024 |
| August 2024 | 13th September 2024 |
| July 2024 | 13th August 2024 |
| June 2024 | 13th July 2024 |
| May 2024 | 13th June 2024 |
| April 2024 | 13th May 2024 |
| March 2024 | 13th April 2024 |
| February 2024 | 13th March 2024 |
| January 2024 | 13th February 2024 |
| December 2023 | 13th January 2024 |
GST Return 5A (Non-Resident OIDAR Service Provider) Filing Due Date
| Period (Monthly) | Due Dates |
|---|---|
| December 2024 | 20th January 2025 |
| November 2024 | 20th December 2024 |
| October 2024 | 20th November 2024 |
| September 2024 | 20th October 2024 |
| August 2024 | 20th September 2024 |
| July 2024 | 20th August 2024 |
| June 2024 | 20th July 2024 |
| May 2024 | 20th June 2024 |
| April 2024 | 20th May 2024 |
| March 2024 | 20th April 2024 |
| February 2024 | 20th March 2024 |
| January 2024 | 20th February 2024 |
| December 2023 | 20th January 2024 |
Due Dates for GSTR 6
| Return Monthly | Due Date |
|---|---|
| December 2024 | 13th January 2025 |
| November 2024 | 13th December 2024 |
| October 2024 | 13th November 2024 |
| September 2024 | 13th October 2024 |
| August 2024 | 13th September 2024 |
| July 2024 | 13th August 2024 |
| June 2024 | 13th July 2024 |
| May 2024 | 13th June 2024 |
| April 2024 | 13th May 2024 |
| March 2024 | 13th April 2024 |
| February 2024 | 13th March 2024 |
| January 2024 | 13th February 2024 |
| December 2023 | 13th January 2024 |
Note:- TRAN-2 July to December 2017 has been announced to be filed until 30th June 2018.
GSTR 7 Due Date for TDS Deductor
| Return Monthly | Due Dates |
|---|---|
| December 2024 | 10th January 2025 |
| November 2024 | 10th December 2024 |
| October 2024 | 10th November 2024 |
| September 2024 | 10th October 2024 |
| August 2024 | 10th September 2024 |
| July 2024 | 10th August 2024 |
| June 2024 | 10th July 2024 |
| May 2024 | 10th June 2024 |
| April 2024 | 10th May 2024 |
| March 2024 | 10th April 2024 |
| February 2024 | 10th March 2024 |
| January 2024 | 10th February 2024 |
| December 2023 | 10th January 2024 |
GSTR 8 Due Date for TCS Collector
| Return Monthly | Due Date |
|---|---|
| December 2024 | 10th January 2025 |
| November 2024 | 10th December 2024 |
| October 2024 | 10th November 2024 |
| September 2024 | 10th October 2024 |
| August 2024 | 10th September 2024 |
| July 2024 | 10th August 2024 |
| June 2024 | 10th July 2024 |
| May 2024 | 10th June 2024 |
| April 2024 | 10th May 2024 |
| March 2024 | 10th April 2024 |
| February 2024 | 10th March 2024 |
| January 2024 | 10th February 2024 |
| December 2023 | 10th January 2024 |
Due Date for GST Return 9 Annual Form
| Form Name | Due Date | States & UTs |
|---|---|---|
| GSTR 9 (Annual Return) FY 2023-24 | 31st December 2024 | All States & UTs |
| GSTR 9 (Annual Return) FY 2022-23 | 31st December 2023 | All States & UTs |
| GSTR 9 (Annual Return) FY 2021-22 | 31st December 2022 | All States & UTs |
| GSTR 9 (Annual Return) FY 2020-21 | 28th February 2022 Read Notification | All States & UTs |
| GSTR 9 (Annual Return) FY 2019-20 | 31st December 2020 | The due date is revised for filing GST annual returns till 31/03/2021″. Read Press Release | All States & UTs |
| GSTR 9 (Annual Return) FY 2018-19 | 31st December 2020 | “The due dates are extended of filing GSTR 9/9A/9C till 31/12/2020”. Read Press Release | All States & UTs |
| GSTR 9 (T.O. more than 2 Crore) | Annually (FY 2017-18) | “CBIC – Considering the difficulties being faced by taxpayers in filing GSTR-9 for FY 2017-18 it has been decided to extend the due dates in a staggered manner for different groups of States to 5th and 7th February 2020 as under.
Group 1: Group 1 (5th February 2020): Chandigarh, Delhi, Gujarat, Haryana, Jammu and Kashmir, Ladakh, Punjab, Rajasthan, Tamil Nadu, Uttarakhand. Group 2 (7th February 2020): Andaman and Nicobar Islands, Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Chhattisgarh, Dadra and Nagar Haveli and Daman and Diu, Goa, Himachal Pradesh, Jharkhand, Karnataka, Kerala, Lakshadweep, Madhya Pradesh, Maharashtra, Manipur, Meghalaya, Mizoram, Nagaland, Odisha, Puducherry, Sikkim, Telangana, Tripura, Uttar Pradesh (Corrigendum), West Bengal, Other Territory.” Read Notification |
| GSTR 9 Online Filing Guide | – | – |
Due Date for GST Audit Form 9C
| Form Name | Due Date | States & UTs |
|---|---|---|
| GSTR 9C (GST Audit Form) FY 2023-24 | 31st December 2024 | All States & UTs |
| GSTR 9C (GST Audit Form) FY 2022-23 | 31st December 2023 | All States & UTs |
| GSTR 9C (GST Audit Form) FY 2021-22 | 31st December 2022 | All States & UTs |
| GSTR 9C (GST Audit Form) FY 2020-21 (Revised) | 28th February 2022 Read Notification | All States & UTs |
| GSTR 9C (GST Audit Form) FY 2019-20 | 31st December 2020 | The due date is revised for filing GST annual returns till 31/03/2021″. Read Press Release | All States & UTs |
| GSTR 9C (GST Audit Form) FY 2018-19 | 31st December 2020 | “The due dates are extended of filing GSTR 9/9A/9C till 31/12/2020”. Read Press Release | All States & UTs |
| GSTR 9C (T.O. more than 2 Crore) | Annually (FY 2017-18) | “CBIC – Considering the difficulties being faced by taxpayers in filing GSTR-9C for FY 2017-18 it has been decided to extend the due dates in a staggered manner for different groups of States to 5th and 7th February 2020 as under.
Group 1: Group 1 (5th February 2020): Chandigarh, Delhi, Gujarat, Haryana, Jammu and Kashmir, Ladakh, Punjab, Rajasthan, Tamil Nadu, Uttarakhand. Group 2 (7th February 2020): Andaman and Nicobar Islands, Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Chhattisgarh, Dadra and Nagar Haveli and Daman and Diu, Goa, Himachal Pradesh, Jharkhand, Karnataka, Kerala, Lakshadweep, Madhya Pradesh, Maharashtra, Manipur, Meghalaya, Mizoram, Nagaland, Odisha, Puducherry, Sikkim, Telangana, Tripura, Uttar Pradesh (Corrigendum), West Bengal, Other Territory.” Read Notification |
| – | – |
| GSTR 9A Composition Annual Return | Revised Due Date |
|---|---|
| FY 2017-18 | 31st January 2020 (Date Showing After Login on GST Portal) |
| FY 2018-19 | 31st December 2020 |
| FY 2019-20 | 31st December 2020 |
| GSTR 9A Online Filing Guide |
Note: Waiver of the requirement of filing GSTR-9A form for the said tax periods (FY 2017-18 and FY 2018-19) by GST Council 37th meeting. Read Official Press Release
Due Date for GSTR 10
| Return | Due Date |
|---|---|
| GSTR 10 | 3 months of the registration cancellation date or order cancellation date, whichever comes late |
Regular Last Dates of GST Return for Indian Tax Payers
| GST Forms | GST Due Dates | Associated Tax Payers |
|---|---|---|
| GSTR 1 | Divided into 2 categories, Up to 1.5 Crores (Last Day of the Succeeding Month Quarterly) and More than 1.5 Crores (11th Day of the Succeeding Month Monthly) | Regular Dealers Outward Supplies (Sales) |
| GSTR 1A | – | Outward supply details of Business unit Corrected or Deleted |
| GSTR 2 | To be updated | Regular Dealers Inward Supplies (Purchase) |
| GSTR 2A | – | Inward supply reconciliation in Form GSTR-1 by the supplier to business |
| GSTR 3 | To be updated | Regular Dealers Monthly Return |
| GSTR 3A | – | Notice of failure of returns furnishing to the registered taxpayer |
| GSTR 3B | 20th, 22nd, 24th of Next Month (Only till March 2020) | All Dealers |
| GSTR 4 | Annually | Composite Dealers |
| GSTR 4A | – | Inward supplies reconciliation under composition scheme in form GSTR-1 as supplier furnished |
| GSTR 5 | 20th of Next Month | Non-Resident |
| GSTR 6 | 13th of Next Month | Input Service Distributors |
| GSTR 6A | – | Inward Supplier reconciliation by ISD in form GSTR-1 as supplier furnished |
| GSTR 7 | 10th of Next Month | TDS Returns |
| GSTR 7A | – | Certificate of TDS |
| GSTR 8 | 10th of Next Month | E-Commerce Operators |
| GSTR 9 | 31st December of Next F.Y. | Registered Taxable Person |
| GSTR 9A | 31st December of Next F.Y. | Taxpaying compounding of Annual return |
| GSTR 9C | 31st December of Next F.Y. | GST Audit Form |
| GSTR 10 | Within three months of the date of cancellation or date of cancellation order, whichever is later | Final Return for the taxpayer after surrendering or cancellation of the registration |
| GSTR 11 | 28th of Next Month | Inward supplies statement for the person having UIN |
Interest on Late GST Payment and Penalty on Missing GST Return Due Dates
The GST Council has decided to levy an interest of 18 per cent on the late payment of taxes under the GST regime. The interest would be levied for the days for which tax was not paid after the due date. You can read more details of the GST penalty provision in Chapter 10, part 50 at this link https://cbec-gst.gov.in/CGST-bill-e.html
Let’s understand this by an example: If the total tax liability of a person is Rs. 1,000 and doesn’t pay tax continuously for a few days after the due date, then the interest amount will be calculated as 1000*18/100*1/365= Rs. 0.49 per day at approx. So, the person will have to pay this much interest each day after the due date.
In case if a taxpayer does not file his/her return within the due dates mentioned above, he shall have to pay a late fee of Rs. 50/day i.e. Rs. 25 per day in each CGST and SGST (in case of any tax liability) and Rs. 20/day i.e. Rs. 10/- day in each CGST and SGST (in case of Nil tax liability) subject to a maximum of Rs. 5000/-, from the due date to the date when GST forms, GSTR 1 GSTR 3B GSTR 4 GSTR 5 GSTR 6 GSTR 9 are actually filed.
Recommended – Due Dates of GST Payment Along with Penalty Charges on Late Payment
GST Return Forms in Brief with Due Dates
GSTR 1 – The form is associated with every registered dealer who is under the regular scheme will have to file their outward supplies (sales) within 40 days from the end of the month.
GSTR 2 (Only for Regular Dealers Inward Supplies – Temporarily Closed) – The GST due date for the form is to be decided by the committee and the data can be uploaded on a daily basis whenever required.
GSTR 3 (Only for regular dealers Monthly return -Temporarily Closed) – The due date for the form is to be decided by the committee.
GSTR 3B (Summary Return Filing Form for Regular Dealers) – 20th, 22nd & 24th of Next Month (Till March 2019)
GSTR 4 (For composite dealers Quarterly Return) – The GST due date for the form is on or before the 18th of next month after the end of the quarter in which the return is filed and it must be of previous three months.
GSTR 5 (Return for Non-Resident) – The due date for the submission of the form is 13th of next month and at the time of closure of the business within 7 days.
GSTR 6 (Input Service Distributor) – The GST due date for return filing for GSTR 6 form is the 13th of next month in which the return filed.
GSTR 7 (TDS Return) – The due date for return filing for the form GSTR 7 is the 10th of next month in which return is filed.
GSTR 8 (E-Commerce operator) – The GST due date for return filing for the form GSTR 8 is 10th of every next month in which the return is filed.
GSTR 9 (Annual Return of the normal dealer) – The GSTR 9 form is a mandatory form that must be filed on or before 31st December.
GSTR 9A (Annual Return for the composition dealer) – The GSTR 9A form is a mandatory form that must be filed on or before 31st December.
GSTR 9C (GST Audit Form) – The GSTR 9C audit form is a mandatory form that must be filed for companies that turnover exceeds 2 crores in a particular financial year on or before 31st December.
GSTR 10 – Final Return for the taxpayer after surrendering or cancellation of the registration. View the GSTR 1 form
GSTR 11 (INWARD SUPPLIES STATEMENT FOR UIN) – (INWARD SUPPLIES STATEMENT FOR UIN HOLDERS) – The due date for the GSTR 11 form is 28th of the month following the month for which statement is filed.
