Due Date for GST Returns with Extension Including GSTR 1, 3B & 9

Find here the due date for GST returns of the year 2021.  This page includes All GSTR 1, GSTR 2, GSTR 3B, GSTR 4, GSTR5, and GSTR 6 Due dates.  However, GSTR 3B due date is the most important date for most taxpayers in India.  The article covers the important return filing dates of returns like GST 1, gstr9 with extension if any, and GST annual return with audit due date extension.

Further, we noticed that many taxpayers want to know GSTR 2 due date of filing.  We would like to inform you that GSTR 2 is currently suspended by the government.  Therefore, taxpayers are not required to File their GSTR 2 return.   Let us see the GST return dates according to their types:

GSTR 3B Due Date

The standard GST Return due date of filing for GSTR 3b is the 20th of Next month. However, these dates can be extended by the government. The GSTR 3b due date for October 2020 to March 2020 are notified by notification no. 76/2020-Central Tax, dt. 15-10-2020.  You may see our GST notifications page for any notification mentioned here to check more details on this.

Table with Due Date for GST Returns

Name of MonthDue/Last dates of filing
January 202020th February 2020 [22nd & 24th February with condition vide Notification no. 07/2020–Central Tax dt.03.02.2020 Read more..]. For J&K is 24.03.2020.
February 2020Read extension update... For J&K is 24.03.2020.
March 2020Read extension update..
April 2020Read extension update..
May 2020Read extension update..
June 202020th July 2020 [22nd & 24th April with condition vide Notification no. 07/2020–Central Tax dt.03.02.2020 Read more..]
July 202020th August 2020 [22nd & 24th April with condition vide Notification no. 07/2020–Central Tax dt.03.02.2020 Read more..]
August 202020th September 2020 [22nd & 24th April with condition vide Notification no. 07/2020–Central Tax dt.03.02.2020 Read more..]. For turnover upto 5crore and Group I states, due date is 01.10.2020 whereas Group II states the date is 03.10.2020 as per Notification no. 54/2020 dt.24.06.2020.
September 202020th October 2020 [22nd & 24th April with condition vide Notification no. 07/2020–Central Tax dt.03.02.2020 Read more..]
October 2020 – March 20221) 20th of Next Month for Turnover more then Rs. 5 crores.

2) 22nd of next month for turnover Less then Rs. 5 crore in states: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and NicobarIslands or Lakshadweep.

3) 24th of next month for turnover less then Rs. 5 crores in states: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi.

GSTR 1 Filing Due Date

The GSTR 1 is a monthly return of outward supplies or sales made to your customer. One needs to provide details of such supplies at the invoice level. Thus, your filing of GSTR 1 return helps the receiver to locate the entries of receipt in the form of GSTR 2A.

Further, those taxpayers who are filing IFF (Monthly invoice upload) need to file GSTR 1 also at the quarter-end as per due dates provided under the turnover up to 1.5 crores. Here are the due dates for GST returns:

Table of Due Date for GST Returns

Turnover Up to 1.5 Crore (With IFF)

For QuarterLast Dates
October 2019 – December 201931st January 2020. [24.03.2020 for Jammu & Kashmir & Ladakh ]
January 2020 – March 202030th June 2020. Refer Notification No. 33/2020 –Central Tax dt.03.04.2020
April 2020 – June 202031st July 2020.
July 2020 – September 202031st October 2020.
October 2020 to December 202013th January 2021
January 2021 to March 202213th of next Month (With IFF)
April 202128th May 2021
May 2021 28th June 2021

Related: Quarterly Filing Monthly Payment

Turnover more than 1.5 Crore

MonthLast Dates
January 202011th February 2020. 24th March 2020 for J&K, Ladakh.
February 202011th March 2020. 24th March 2020 for J&K, Ladakh.
March 202030th June 2020. Refer Notification No. 33/2020 –Central Tax dt.03.04.2020
April 202030th June 2020. Refer Notification No. 33/2020 –Central Tax dt.03.04.2020
May 202030th June 2020. Refer Notification No. 33/2020 –Central Tax dt.03.04.2020
June 202011th July 2020
July 202011th August 2020
August 202011th September 2020
September 202011th October 2020
October 2020 to March 202111th of Next Month
April 202126th May 2021
May 202126th June 2021
June 2021 – March 202211th of Next Month

Due Date for GSTR 2 Return

The GSTR 2 return currently suspended for an unknown period.  As per the GST Council Press release Dt. 10.11.2017 the GST return due date for filing GSTR 2 will be worked out by a Committee of Officers.  However, the said decision is still pending from the government side.  Therefore, there is no GSTR 2 due date for filing GSTR 2 returns.   This is applicable from July 2017 on-wards till date.  Hence, you are not required to file GSTR 2 Return for any period.

Due Date for GSTR 4

The due dates of the GSTR 4  return are given below.  GSTR 4 return is meant for registered persons opting composition scheme.

Secondly, GSTR 4 returns must be filed on a quarterly/yearly basis. The last or due date for filing GSTR 4 return for the quarter/year ended are as follows:

Chart of Due Date for GST Returns

Name of Month Due/Last date of filing
2017-2018 (Quarterly)31st October 2020
2018-2019(Quarterly)31st October 2020
April – March 2020 (yearly)31st October 2020. [ Extended till 31st December 2020 for Union Territory of Ladakh]
2020-21 (Yearly)31st July 2021

Note: No late fees for quarterly filing, if filed between 22nd Sept. 2020 and 31st Oct. 2020 with nil liability. Rs. 500/- per return with liability. This has reference to Notification No 67/2020 dt. 21.09.2020.

  • GSTR 4 shall be filed annually by composition taxpayers who opt for composition scheme (50 lakh Turnover scheme-notification no. 02/2019 dt. 07.03.2019. They shall file this return by 30th April succeeding in the tax period. Ref. notification no. 21/2019 dt.23.04.2019.

GSTR 6 Due Dates

The GST return due date for filing GSTR 6 return by input service distributors has been extended till 20.09.2019 for certain states as per Notification No. 41/2019 –Central Tax dt.31.08.2019.

When to file CMP-08 Quarterly Return?

Self Assessed tax payment in Form CMP-08 shall be filed by composite dealers.   The CMP 08 return must be filed on or before the 18th of such a succeeding month.  For eg. April – June  Return shall be filed on or before 18th July.

  • Last date to file CMP- 08 for the quarter ending April 2019 – June 2019 is 31st August 2019.   The government issues extension notification no. 35/2019-Central Tax, dt. 29-07-2019 to extend the above date. Refer GST notification page to read the complete notification.
  • The last date of filing is extended for the period July 19 to September 2019 vide notification no. 50/2019-Central Tax,dt. 24-10-2019. The below table shows the Due date for GST returns.
QuarterLast Date to file
July 19 to September 201922.10.2019
January to March 2020 07.07.2020

What is GSTR 5 & 5A Due dates of filing?

GSTR 5 Due Date

Period of FilingDue Date
March/April/May 202130th June 2021

GSTR 5A

Read all GSTR 5a due dates month-wise.  The standard GSTR 5a due date is the 20th of the succeeding month.  I.e if the current month is your taxable period, then you need to file it by the 20th of Next month.

Table showing Due Date for GST Returns

Name of MonthDue/Last date of filing
January 2019
20th February 2019
February 2019 20th March 2019
March 201920th April 2019
April 201920th May 2019
May 201920th June 2019
June 201920th July 2019

When to file GSTR 7 Return?

  • The due date of GSTR 7 return is the 10th of the Succeeding month.
  • GSTR 7 for the month of March 2019 has been extended till 12th April 2019. Click here for notification.
  • The Period from October 2018 to July 2019 is 31st August 2019.  However, the due date is extended till 20.09.2019 for certain states only as per Notification No. 40/2019 –Central Tax dt.31.08.2019.
  •  Taxpayers from Jammu and Kashmir can file GSTR 7 for the month of July and August 2019 by 10th October 2019 as per Notification no. 48/2019-Central Tax, dt. 09-10-2019. Please see below for any extensions.
  • Further Extended till 20th December 2019 for Jammu & Kashmir for the month of July 2019 to October 2019 vide Notification no. 65/2019-Central Tax, dt. 12-12-2019.
Month Due/Last date of filing
July 2019For Jammu & Kashmir is 24th March 2020, vide Notification no. 20/2020-Central Tax ,dt. 23-03-2020.
August 2019
September 2019
October 2019
November 2019For Jammu & Kashmir & Ladakh is 24th March 2020, vide Notification no. 20/2020-Central Tax ,dt. 23-03-2020.
December 2019
January 2020
February 2020
April/May, 202130th June, 2021

GSTR 8 Due Date

The GSTR 8 return should be filed by the Tax Collectors at Source (TCS collectors). The regular due date of filing is the 10th of Next month. Here are month-wise details, if an extension is provided.

Period/MonthDate
April 202131st May 2021

GSTR 6 Date of Filing

PeriodLast Date
April 202131st May, 2021
April/May, 202130th June 2021

What are GSTR 9 Due dates?

The GSTR 9 due date of filing is 31st December of the next financial year.  GSTR 9 is an annual return to be filed on or before 31st January 2020 for 2017-18.  Earlier the last was given as 31st December 2019.  However, it is further postponed till 31st January 2020 now by the GST council in its 38th Meeting.

Similarly, GSTR 9A [optional] & GSTR 9C due date of filing is 31st January 2020 for FY 2017-18. Therefore, now you can file your GSTR 9 and GSTR 9A & 9C for the tax period from 01.07.2017 to 31.03.2018.  Learn how to file GSTR 9 online on the GST portal. The below due dates are applicable for GSTR 9, 9A, and 9C.

The GSTR 9/9C due date is further extended for FY 2018-19 till 31st December 2020 vide notification no. 80/2020 –Central Tax dt.28.10.2020. Here is the table with the Due Date of GST Returns.

Chart with Due Date for GST Returns

Financial YearDue/Last date of filing
2017-1831st January 2020 [order no. 10/2019 dt.26th December 2019].
2018-19 31st December 2020. Check Extension here..
2019-2028th February 2021. Check Extension here..

What is ITC 04 Return filing due dates?

The form ITC 04 should be filed by the Principal/Manufacturer for goods sent/received/supplied from the Job Worker.

  • The due date for filing of GST ITC-04 for the quarter Jan-March, 2021, is due on 25th April 2021 However, the date has been now extended till 31st May 2021
  • ITC 04 Return filing due date for July 2017 to June 2019 was 31st August 2019. Refer CGST Notification No. 32/2019-Central Tax dt. 28-06-2019.
  • Further, on 31st August 2019, the ministry of finance issued CGST Notification No. 38/2019 –Central Tax to waive the filing of ITC – 04 for the period July 2017 to March 2019. However, this is subject to conditions as stated in the notification.
  • ITC 4 for quarter Jan-March, 2021, has been extended till 30th June, 2021

The FAQ on GST Return Dates

What is GST Return due date?

The GSTR 3B due date is 20th of Next month.

Is GST return due date extended?

Yes, please check the above chart to see the extended date.

What is GST return due date for FY 2021-22?

Please check the above chart to see the individual due date.

Is GSTR 3b due date extended?

Yes, the dates are extended in a staggered manner on the basis of states. The new dates are 22nd & 24th of the next month for turnover less then Rs. 5 crores.

Is GST Return filing Compulsory?

yes, every GST registered person must file the GST return.

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