Chartered Accountant · ICAI M.No. 153926 · FRN 136869W
Monthly
GSTR-1 — 11th; GSTR-3B — 20th of the following month. Some states/QRMP have 22nd/24th for 3B; confirm yours.
QRMP and annual
QRMP: quarterly GSTR-1/3B with monthly PMT-06. GSTR-9: 31 December after the financial year.
The full monthly and quarterly map
For a monthly filer, GSTR-1 is due on the 11th and GSTR-3B on the 20th of the following month. Under QRMP, the quarterly GSTR-1 and GSTR-3B fall after the quarter (GSTR-3B around the 22nd or 24th depending on the state group), while tax for the first two months of each quarter is paid by the 25th via PMT-06. Composition dealers pay quarterly CMP-08 by the 18th after the quarter and file the annual GSTR-4 by 30 June. The annual GSTR-9 and GSTR-9C are due by 31 December following the financial year. Non-resident and certain special taxpayers have their own dates. Because the dates cluster mid-month and a late return blocks the next period’s filing, a simple calendar mapping each return you’re liable for, with its exact date for your state and scheme, prevents the cascade that one missed month causes. Confirm your state’s GSTR-3B date under QRMP, since the portal splits states into two groups with the 22nd and 24th, and watch for any extension notifications around the deadline rather than assuming the standard date will hold.