Agar aap regular business ya accounting practice chalate hain, to calendar ki har tareekh ka statutory sequence samajhna zaroori hai. Ek date miss hone par agle buyer ka ITC rukta hai aur late fee shuru ho jati hai.
Har mahine ki standard GST return dates
GST compliance calendar me forms ek chain me chalte hain. Statutory rules ke hisaab se dates niche table me di gayi hain:
| Tareekh (Due date) | Form / Return | Kiske liye zaroori hai | Statutory rule |
|---|---|---|---|
| 11 tareekh | GSTR-1 | Monthly outward supply filers | Section 37(1), CGST Act |
| 13 tareekh | IFF (Invoice Furnishing Facility) | QRMP taxpayers (Quarter ke pehle 2 mahine: M1 aur M2) | GSTN IFF FAQ |
| 13 tareekh | GSTR-6 | Input Service Distributor (ISD) | Rule 65, CGST Rules |
| 14 tareekh | GSTR-2B generation | Auto-drafted ITC statement (Sabhi buyers ke liye) | Rule 60(7), CGST Rules |
| 20 tareekh | GSTR-3B | Monthly filers (Summary return aur tax liability settlement) | Rule 61(1)(i), CGST Rules |
| 22 ya 24 tareekh | GSTR-3B (Quarterly) | QRMP filers (Category 1 states 22 tareekh, Category 2 states 24 tareekh) | GSTN GSTR-3B Manual |
| 25 tareekh | Form GST PMT-06 | QRMP filers challan payment (M1 aur M2 me) | GSTN QRMP Guide |
Common mistake: Bahut se accountants 11 tareekh ke baad buyer ko reconciliation karne ko bolte hain. Lekin monthly GSTR-2B portal par 14 tareekh ki dopahar ko auto-generate hota hai, kyunki 13 tareekh midnight tak IFF aur GSTR-6 ka cut-off chal raha hota hai. 14 se pehle reconciliation complete nahi ho sakta.
GSTR-1 aur GSTR-3B filing timeline
Section 39(10) ke mutabik jab tak aap pichle tax period ka return ya current period ka Section 37 outward details (GSTR-1) furnish nahi karte, tab tak GSTR-3B file nahi ho sakta. Portal par flow is sequence me chalta hai:
Agar aapne GSTR-1 file karne ke baad koi invoice chhod diya hai, to Section 39 return file karne se pehle Form GSTR-1A ka option bhi milta hai, jisse current month me hi outward supply amend ho jati hai.
GSTR-2B ki puri practical working aur Hindi explanation janne ke liye hamari guide padhein: GSTR-2B in Hindi meaning download reconciliation.
Worked example: due date miss hone par late fee aur interest
Maan lijiye M/s Sharma Traders ek monthly regular taxpayer hain. Unka September tax period ka return data is tarah hai:
- GSTR-3B due date: 20 October
- Actual filing date: 30 October (Delay = 10 din)
- Net cash tax liability: ₹50,000
- GSTR-3B late fee per day: ₹50 per day (₹25 CGST + ₹25 SGST)
- Interest rate Section 50(1): 18% per annum net cash liability par
| Head | Formula | Calculation | Raqam (₹) |
|---|---|---|---|
| Late fee (CGST + SGST) | 10 din × ₹50 per day | 10 × 50 | ₹500 |
| Interest Section 50(1) | (₹50,000 × 18% × 10 din) / 365 din | 50000 × 0.18 × 10 / 365 | ₹247 |
| Total extra payment | Late fee + Interest | ₹500 + ₹247 | ₹747 |
Formula details: Interest ki calculation Section 50(1) proviso ke mutabik electronic cash ledger debit amount (net cash liability) par 21 October se 30 October tak ke 10 din ke liye ki gayi hai: (50000 × 18 × 10) / (100 × 365) = ₹246.58, round off karke ₹247 banta hai. Late fee next month ke return me Table 5.1 me auto-populate hokar aati hai.
Official sources se direct quotes
Late fee aur filing date par GST portal guidelines bilkul clear hain:
“GSTR-3B is furnished electronically on or before the twentieth day of the month succeeding such month.” : Rule 61(1)(i) CGST Rules
“Every registered person other than an Input Service Distributor, a non-resident taxable person and a person paying tax under section 10 shall furnish details of outward supplies on or before the eleventh day of the month succeeding the tax period.” : Section 37(1) CGST Act
Frequently asked questions
Kya GSTR-1 late file karne par late fee lagti hai?
Haan, Section 47 aur Notification 4/2018-CT ke mutabik late fee lagti hai jo next tax period ke return me auto-calculate hoti hai.
GSTR-2B kis tareekh ko portal par generate hota hai?
Rule 60(7) ke mutabik GSTR-2B har mahine ki 14 tareekh ko generate hota hai, jab IFF aur quarterly filers ka cut-off 13 tareekh raat 11:59 baje khatam ho jata hai.
QRMP scheme me har mahine tax kaise jama hota hai?
QRMP me quarter ke pehle do mahine (M1 aur M2) ka tax challan Form GST PMT-06 ke zariye agle mahine ki 25 tareekh tak jama karna hota hai.
GSTR-2B reconcile karein bina server upload ke
Due date par GSTR-3B bharne se pehle apne purchase register aur portal GSTR-2B ka invoice-level match karein. Your GSTR-2B and purchase register files are read in your browser and never uploaded to any server.
Last checked: 26 October 2026. Sources: CBIC Tax Information Portal, GSTN Portal Tutorials.