On this page · 9 sections
- Monthly GST calendar (regular scheme, monthly filing)
- Quarterly calendar (QRMP scheme, turnover up to ₹5 crore)
- Composition scheme calendar
- Yearly calendar
- One-time triggers (watch for these)
- What missing a date costs
- A monthly routine that never misses
- Frequently asked questions
- Bottom line
Updated 17 October 2026 · By Ashok Sachdev · Sources: CGST Act Sections 25, 36 and 39; CGST Rules 19 and 46 (CBIC). Due dates can be extended by notification; check the GST portal.
Quick answer
A regular GST-registered shop filing monthly has two fixed dates every month: GSTR-1 (sales) by the 11th and GSTR-3B (summary and tax payment) by the 20th, plus GSTR-9 (annual return) by 31 December. Under the quarterly QRMP option, tax is still paid monthly by the 25th through PMT-06, GSTR-1 is due by the 13th after the quarter and GSTR-3B by the 22nd or 24th depending on the state. A composition shop files CMP-08 by the 18th after each quarter and GSTR-4 by 30 June.
Most GST penalties for small shops are not about tax at all; they are about dates. This calendar puts every recurring deadline and one-time trigger in one place, by type of shop, with a monthly routine that keeps you ahead of each date.
Monthly GST calendar (regular scheme, monthly filing)
| When | What | Who |
|---|
| Daily | Issue a tax invoice for every sale; enter purchase bills as they arrive | Shop |
| 1st to 5th | Close last month: export sales, B2B list, HSN summary, credit notes, purchases; send to CA | Shop |
| By the 11th | File GSTR-1 (sales details) | CA / shop |
| Mid-month | Check GSTR-2B for supplier bills; chase missing ones | Shop / CA |
| By the 20th | File GSTR-3B and pay net tax | CA / shop |
What goes in each return: GSTR-1 vs GSTR-3B. What to send your CA: the monthly GST pack.
Quarterly calendar (QRMP scheme, turnover up to ₹5 crore)
| When | What |
|---|
| By the 25th of month 1 and month 2 of the quarter | Pay tax for the month through PMT-06 |
| By the 13th of month 1 and month 2 (optional) | Upload B2B invoices through IFF so buyers get credit monthly |
| By the 13th after the quarter | File GSTR-1 for the quarter |
| By the 22nd or 24th after the quarter (depends on state) | File GSTR-3B for the quarter |
Composition scheme calendar
| When | What |
|---|
| By the 18th after each quarter | CMP-08: declare turnover and pay tax (1% for traders) |
| By 30 June after the financial year | GSTR-4 annual return |
| Every bill | Bill of supply with "composition taxable person, not eligible to collect tax on supplies" |
More: GST composition scheme for small retailers.
Yearly calendar
| When | What |
|---|
| 1 April | Start a new invoice number series for the financial year (Rule 46 requires numbers unique per year) |
| Before the year starts | Opt into composition (form CMP-02) for the new year, if you want to switch; the QRMP choice is made quarter by quarter on the portal |
| 30 June | GSTR-4 (composition shops) |
| 30 November | Last date to correct last year's invoices or claim missed credit for that year (as set in Sections 16(4), 34 and 37) |
| 31 December | GSTR-9 annual return (regular shops; optional up to ₹2 crore only when notified for the year) |
Details: GSTR-9 for retail shops and correcting invoices.
One-time triggers (watch for these)
| Event | Deadline | Rule |
|---|
| Turnover crosses the registration limit | Apply within 30 days | Section 25(1) |
| New shop, godown or address change | File REG-14 within 15 days | Rule 19 |
| Aggregate turnover crosses ₹5 crore in any year since 2017-18 | E-invoice B2B bills from the following year | E-invoicing guide |
| Goods moved above the e-way bill limit | E-way bill before movement | E-way bill guide |
| Records from a year | Keep for 72 months from that year's annual return due date | Section 36 |
What missing a date costs
A late GSTR-3B attracts a late fee of ₹50 a day (₹20 for a nil return), capped by turnover, plus 18% a year interest on tax paid late; GSTR-1 has the same per-day fee. Returns go in sequence, so one missed month can block the next. Worked examples: GSTR-3B late fee and interest.
A monthly routine that never misses
- Bill every sale in software and enter purchases the day they arrive.
- On the 1st, export the GSTR-1 sales report and GST reports by HSN; send them with purchase bills to your CA.
- Mid-month, check that supplier bills appear in GSTR-2B.
- Keep the tax amount aside in the bank by the 15th.
- Confirm with your CA that GSTR-1 and GSTR-3B are filed, and save the acknowledgements.
RichPOS gives the GSTR-1 sales report (B2B, B2C and credit notes split), sales and purchase GST reports by HSN and a Tally export, all in Excel, CSV or PDF. It does not file returns; your CA files on the GST portal. Start the free trial or see GST billing software.
Bottom line
Put the 11th, 20th (or 13th/22nd/24th under QRMP), 18th for composition, 30 June and 31 December on the shop calendar, and send your CA a complete pack by the 5th. Billing software makes that pack a few clicks: try RichPOS free or see pricing.
FAQ
Frequently asked questions
What are the GST return due dates for a small shop?
For monthly filers: GSTR-1 by the 11th and GSTR-3B by the 20th of the next month. Under QRMP: tax by the 25th via PMT-06 in the first two months of a quarter, GSTR-1 by the 13th and GSTR-3B by the 22nd or 24th after the quarter. Composition shops: CMP-08 by the 18th after each quarter and GSTR-4 by 30 June. GSTR-9 is due by 31 December.
When is GSTR-9 due, and is it compulsory for small shops?
GSTR-9 is due by 31 December after the financial year. Shops with turnover up to ₹2 crore have been allowed to skip it in recent years only when CBIC notified that relief for the year, so check the notification for each year.
When is CMP-08 due for composition dealers?
By the 18th of the month after each quarter, for example by 18 July for April to June. The annual GSTR-4 is due by 30 June after the financial year.
Do I need to start a new invoice series every April?
Rule 46 requires each invoice number to be unique within a financial year. Most shops start a new series on 1 April, for example with the year in the prefix, so numbers never repeat.
What happens if I miss the GSTR-3B due date?
A late fee of ₹50 a day (₹20 for a nil return) applies up to a cap based on turnover, plus 18% a year interest on tax paid late. You also cannot file the next return until the missed one is filed.
Need a quick figure? Use the free GST calculator to add or remove GST.
ASWritten by Ashok SachdevFounder, RichPOS Software, Ahmedabad. We build RichPOS for Indian shops and write these guides from what shop owners ask us every day. Facts on tax rates and prices are dated; confirm GST matters with your CA. Questions? WhatsApp us.
Make GST bills in seconds with RichPOS
Billing, stock, WhatsApp bills and GST reports in one app. Free 30-day trial with no card, then ₹99/month for 3 months and ₹199/month after.
