Every GST-registered business ends up needing some version of a filing calendar, if only to stop the "wait, was that due this week?" scramble every month. Building a reliable GST return filing calendar means understanding the rhythm your registration follows, monthly filing or the quarterly QRMP scheme, rather than memorising a fixed date, because due dates are notified by the government and can shift, including occasional extensions. This guide explains the general pattern so you can build a working calendar for your business and verify the exact current dates on the official GST portal before each filing.
Throughout this article, treat any timing described as illustrative of the general pattern, not a fixed rule. Always confirm the current due date for your return type and registration on www.gst.gov.in before filing.
Two filing rhythms: monthly and QRMP
Most registered taxpayers fall into one of two rhythms. Regular monthly filers submit GSTR-1 (outward supply details) and GSTR-3B (summary return with tax payment) every month, each following the previous month's transactions. Smaller taxpayers below a notified aggregate turnover threshold can instead opt into the QRMP (Quarterly Return Monthly Payment) scheme, filing GSTR-1 and GSTR-3B once a quarter while still paying tax monthly through a simplified challan. The turnover threshold for QRMP eligibility is notified separately and can change, so check your eligibility on the GST portal rather than assuming it based on last year's numbers.
The general monthly filing rhythm
| Return | Filed by | Covers | General timing |
|---|---|---|---|
| GSTR-1 | Monthly regular filers | Outward supply details (sales, credit/debit notes, HSN summary) | Early in the following month |
| GSTR-3B | Monthly regular filers | Summary of outward/inward tax and payment | Later in the following month, after GSTR-1 |
| GSTR-1 (IFF, optional) | QRMP filers | Optional monthly upload of B2B invoices for buyer visibility | Monthly, if used, even though the full return is quarterly |
| PMT-06 challan | QRMP filers | Monthly tax payment even though returns are quarterly | Monthly, for the first two months of each quarter |
The gap between GSTR-1 and GSTR-3B due dates matters operationally: GSTR-1 is generally expected to be filed before GSTR-3B for the same period, since GSTR-3B liability figures should reflect what was already reported in GSTR-1, and the government has, at times, restricted GSTR-3B filing until GSTR-1 for that period is submitted.
How the QRMP rhythm plays out over a quarter
- Month 1 of the quarter: Pay estimated tax via the PMT-06 challan; optionally upload B2B invoices through the Invoice Furnishing Facility (IFF) if your buyers need earlier visibility for their own credit claims.
- Month 2 of the quarter: Same again, pay via PMT-06, optionally use IFF.
- Month 3 of the quarter: File the full quarterly GSTR-1 covering all three months' outward supplies, followed by the quarterly GSTR-3B with the final tax computation and payment adjustment.
The IFF is worth understanding even if you rarely use it: it lets a QRMP filer push B2B invoice details into the buyer's GSTR-2B monthly instead of making the buyer wait until the quarterly GSTR-1, which matters if your B2B customers are chasing timely input credit.
Beyond the recurring cycle: annual and occasional filings
Depending on turnover, some businesses also have an annual return obligation (GSTR-9) and, above a higher turnover threshold, a reconciliation statement, in addition to the recurring monthly or quarterly cycle. These follow the financial year rather than a calendar month, with their own separate due date notified well after the year closes. Because eligibility thresholds for these annual filings change periodically, check current applicability on the GST portal when your turnover is near a notified slab.
Building your own internal calendar
- Start from your filing type (monthly or QRMP) and list every return your registration is actually liable for, not a generic list copied from elsewhere.
- Add a buffer before the official due date for internal review, so data issues surface with time to fix them rather than at the deadline.
- If you manage multiple GSTINs, track each registration's due dates separately, since state-specific extensions do occasionally happen.
- Re-verify due dates each period rather than assuming they repeat exactly as last quarter, since government notifications can shift them.
- Note the GSTR-1-before-GSTR-3B dependency so your team does not attempt to file 3B first.
Composition scheme filers follow a different rhythm entirely
If your business is registered under the composition scheme rather than as a regular taxpayer, the monthly or QRMP cycle described above does not apply to you the same way. Composition taxpayers instead make a quarterly tax payment through a simplified statement (commonly referred to as CMP-08) and file a single simplified annual return, rather than following the regular monthly or QRMP GSTR-1/GSTR-3B cycle. If you are unsure which cycle your registration follows, or are considering a move to or from the composition scheme, our guide to the GST composition scheme covers eligibility and its own return rhythm in more depth.
Why missing a date is costlier than it looks
Late filing generally attracts a late fee calculated per day of delay, plus interest on any tax paid late, and the amounts and caps have been revised over time. Filing GSTR-3B late can also delay your buyers' ability to see accurate GSTR-2B data if it holds up your GSTR-1 in turn. Rather than repeat specific fee figures here that can go stale, see our dedicated breakdown in GSTR-3B late fees and interest, and confirm current amounts on the GST portal.
Turning the calendar into a routine, not a scramble
A filing calendar is only useful if the data behind each return is ready before the date arrives. OneBooks GST's GSTR-1 automation pulls sales from your marketplaces and direct invoicing into one place ahead of the filing window, so preparing the return is not the first time you are looking at the month's numbers. If you are new to the monthly cycle, our GSTR-3B filing guide for small businesses walks through that return specifically, and if you want to understand exactly how GSTR-1 figures should tie back to GSTR-3B each period, see GSTR-1 vs GSTR-3B differences. You can review current plans on OneBooks GST plans or reach support for help setting up a workflow for your specific GSTIN count.
Frequently asked questions
Who can opt for the QRMP scheme?
Taxpayers below a notified aggregate turnover threshold can opt in. The exact threshold is set by government notification and can change, so confirm current eligibility on the GST portal.
Do QRMP filers still pay tax every month?
Yes. Even though GSTR-1 and GSTR-3B are filed quarterly under QRMP, tax is still paid monthly through the PMT-06 challan for the first two months of each quarter.
Should GSTR-1 always be filed before GSTR-3B?
Yes, GSTR-1 is generally expected to be filed first for the same period, since GSTR-3B liability should reflect what was reported in GSTR-1, and filing restrictions have at times enforced this order.
Are GST due dates the same every month?
They generally follow a consistent pattern, but the government can and does extend or adjust specific due dates through notifications. Do not assume this quarter's dates automatically repeat; verify each period.
Does every business need to file an annual return?
It depends on turnover and registration type. Some smaller taxpayers are exempted or have simplified requirements. Check current applicability thresholds for GSTR-9 and related filings on the GST portal.
Doing this in OneBooks GST
Where this becomes repetitive month after month, OneBooks GST imports sales data, prepares GSTR-1, parses bank statements, and exports to Tally XML, Miracle, Profit NX, Excel and CSV.
Validation warnings surface in OneBooks GST before an export is generated, which is cheaper than correcting the same error after filing.
