GST deadlines

When dealing with GST deadlines, the specific dates by which businesses must file returns, make payments, and meet compliance requirements under India's Goods and Services Tax. Also known as GST due dates, it sets the rhythm for tax activities like filing, payment, and audit. Understanding these dates helps you dodge penalties, keep cash flow smooth, and stay audit‑ready. GST filing, the process of submitting periodic tax returns to the government is the first pillar, while GST payment, the settlement of tax liability on the due date forms the second. Together they form the core of GST compliance, and missing either triggers interest and penalty.

Key deadlines you can’t afford to miss

India’s GST law splits returns into several forms. GSTR‑1 records outward supplies and is due by the 11th of the next month for regular taxpayers, while the 15th is the cut‑off for composition dealers. GSTR‑3B, the summary return, must be filed by the 20th, and the same day you also need to clear any tax due – that’s the GST return, the consolidated statement of tax collected and credit claimed. If you’re a quarterly filer, the dates shift to the 13th, 24th and 28th of the month following the quarter. These timelines create a semantic triple: GST deadlines encompass filing dates, payment dates, and audit schedules. Missing a filing date automatically pushes you into the penalty bracket, where interest accrues at 18% per annum on the overdue amount.

Beyond the monthly/quarterly cycle, there are annual milestones. The annual return (GSTR‑9 or GSTR‑9C for audited entities) lands on December 31st, giving you a full year to reconcile all entries. The audit itself has its own deadline – the audited return must be filed within 30 days of the audit report. This shows another triple: GST compliance requires timely GST filing, which in turn demands accurate GST payment and proper record‑keeping. Many businesses set up calendar alerts or use accounting software that auto‑generates reminders, because a missed date can cost more than just a fine – it can affect input tax credit eligibility, which many firms rely on to reduce their overall tax burden.

Practical steps to stay on track include: (1) syncing your accounting software with the GST portal, (2) maintaining a rolling checklist of upcoming dates, and (3) reviewing your cash position before each payment deadline to ensure funds are available. If you’re unsure about classification, remember that the GST registration entity determines which set of deadlines applies – regular taxpayers, composition scheme, and special economic zones each have their own schedule. By treating GST deadlines as a calendar of compliance events rather than a single date, you make the process manageable and keep the tax authority happy.

Below you’ll find a curated list of articles that break down each deadline, show you how to file correctly, and share tips to avoid common pitfalls. Dive in to get the step‑by‑step guidance you need to keep your GST obligations on point.