The due dates for GST returns vary depending on the taxpayer type and return form. Below is a summary of key return filing deadlines:
| Return Form | Due Date |
| GSTR-1 (Monthly) | 11th of the next month |
| GSTR-1 (Quarterly) | 13th of the month succeeding the quarter |
| GSTR-3B (Monthly) | 20th of the next month |
| GSTR-3B (Quarterly) | 22nd 24th of the month succeeding the quarter (QRMPscheme) |
| CMP-08 (Quarterly) | 18th of the month succeeding the quarter |
| GSTR-4 (Annual) | 30th June of the next financial year |
| GSTR-5 (Monthly) | 13th of the next month |
| GSTR-5A (Monthly) | 20th of the next month |
| GSTR-6 (Monthly) | 13th of the next month |
| GSTR-7 (Monthly) | 10th of the next month |
| GSTR-8 (Monthly) | 10th of the next month |
| GSTR-9 (Annual) | 31st December of the next financial year |
| GSTR-9B (Annual) | 31st December of the next financial year |
| GSTR-9C (Annual) | 31st December of the next financial year |
| GSTR-10 (Final Return) | Within three months of GST registration cancellation |
| ITC-04 (Annual/Half-yearly) | 25th April of the next financial year (for AATO up to ₹5 crore) |
| 25th October (Apr-Sep) & 25th April (Oct-Mar) for AATO exceeding ₹5 crore |
Interest is charged when GST is not paid on time. It is calculated on the tax amount payable after adjusting eligible Input Tax Credit (ITC).
Interest may apply if a taxpayer:
Does not pay GST by the due date
Claims more ITC than allowed
Reports lower sales or tax liability than actual
The interest rates on late GST payments are set by the Central Board of Indirect Taxes and Customs (CBIC) under the GST Act. The applicable interest rates are:
| Reason for interest levy | Applicable interest rate |
| Late payment of GST dues | 18% per annum |
| Excess ITC claimed or excess reduction in output tax liability | 24% per annum |
For businesses under the Quarterly Return Monthly Payment (QRMP) scheme, interest is levied differently:
| Period | Due date | Interest applicability |
| First two months of the quarter (Monthly Tax Payment) | 25th of the next month | No interest if paid by due date. If delayed, interest at 18% per annum applies from the 26th. |
| First two months of the quarter (Monthly Tax Payment) | 25th of the next month | No interest if paid by due date. If delayed, interest at 18% per annum applies from the 26th. |
The QRMP scheme due dates (22nd or 24th of the next month) are based on the taxpayer’s state
Businesses registered under the GST Composition Scheme must pay tax every quarter through CMP-08 and file an annual return in GSTR-4.
If the quarterly CMP-08 tax payment is made after the prescribed due date (18th of the month following the quarter), interest at 18% per annum is charged on the outstanding amount until the date of payment.
To avoid interest liability, composition dealers should ensure timely quarterly tax payment and maintain proper turnover tracking throughout the year.
Keep enough balance in your cash ledger to avoid interest on delayed payment.
Match invoices with GSTR-2B to prevent excess credit claims and tax shortfall.
Submit GSTR-3B (even Nil returns) before the deadline to avoid daily late fees.
Review liability, cash, and credit ledgers to catch mismatches early.
Timely payment, regular reconciliation, and disciplined filing help businesses stay GST-compliant and avoid unnecessary penalties.
Delay is counted from the day after the due date until the return is filed on the GST portal. With TallyPrime, you can track due dates and tax payable in advance to avoid last-minute filing.
Yes. While late fee is charged for delayed filing, TallyPrime helps you prepare accurate GSTR-3B reports quickly, reducing filing delays
Interest applies on unpaid tax until payment is made. TallyPrime shows your net tax payable (after ITC) so you can deposit the correct amount before filing.
Yes. TallyPrime automatically adjusts eligible ITC against output tax and shows the net tax payable in cash, helping prevent short payment and interest.
No. The GST portal blocks subsequent filings. TallyPrime helps you track pending returns and compliance status in one place
TallyPrime provides GSTR-2A/2B reconciliation reports, helping you identify mismatches and avoid claiming excess ITC that may lead to interest liability.
Yes. Automated GST computation, return-ready reports, and real-time tax summaries reduce manual errors and missed liabilities.
Yes. TallyPrime supports quarterly GSTR-3B preparation and helps compute monthly tax liability under QRMP, minimizing interest risk.
Use TallyPrime to avoid late fees on GST payment by
Using TallyPrime ensures accurate tax calculation, timely return preparation, proper ITC reconciliation, and reduced risk of interest and late filing penalties.
