The GST return calendar for small traders, explained

Most small traders fall into one of three GST filing patterns. Knowing which one applies to you removes most of the confusion about due dates.

1. Monthly filers

Businesses above the QRMP turnover limit (₹5 crore) file GSTR-1 by the 11th and GSTR-3B by the 20th of every month for the previous month's supplies.

2. QRMP — quarterly returns, monthly payment

Businesses up to ₹5 crore turnover can file GSTR-1 and GSTR-3B quarterly while paying tax monthly by challan. Haryana taxpayers under QRMP file quarterly GSTR-3B by the 24th of the month after the quarter. The optional IFF (by the 13th) lets buyers see your invoices monthly.

3. Composition dealers

Dealers under the composition scheme pay tax quarterly through CMP-08 (by the 18th of the month after the quarter) and file one annual return, GSTR-4, by 30th April.

The annual layer

Registered dealers above the exemption threshold also file the annual return GSTR-9 (and reconciliation 9C where applicable) by 31st December of the following year.

The full month-wise calendar is on our due-dates page. Dates are extended by the department from time to time — verify the current date before relying on it, or message “GST dates” on WhatsApp.