Dates below are the usual days for a taxpayer registered in Tamil Nadu. The government extends dates by notification from time to time; confirm on gst.gov.in before filing.
Regular taxpayers
| Return | Who files | Due date |
|---|---|---|
| GSTR-1 | Monthly filers | 11th of the next month |
| GSTR-3B | Monthly filers | 20th of the next month |
| IFF (optional) | QRMP taxpayers, for the first two months of a quarter | 13th of the next month |
| PMT-06 (tax payment) | QRMP taxpayers, for the first two months of a quarter | 25th of the next month |
| GSTR-1 | QRMP taxpayers | 13th of the month after the quarter |
| GSTR-3B | QRMP taxpayers registered in Tamil Nadu | 22nd of the month after the quarter |
Composition taxpayers
| Return | Due date |
|---|---|
| CMP-08 (quarterly statement and payment) | 18th of the month after the quarter |
| GSTR-4 (annual return) | 30 April after the financial year |
Annual return
| Return | Due date |
|---|---|
| GSTR-9 and, where required, GSTR-9C | 31 December after the financial year |
Two rules to keep in mind
- GSTR-3B liability is locked to GSTR-1. Outward-supply figures auto-filled into GSTR-3B from GSTR-1 cannot be edited in GSTR-3B. Corrections are made through GSTR-1A or a later GSTR-1.
- Three-year limit. The portal does not accept a return filed more than three years after its due date.
This note is general information, not advice on anyone's facts. Send an enquiry about a specific matter.