Stay compliant with Central Board of Indirect Taxes and Customs (CBIC) statutory filing deadlines to avoid interest at 18% p.a. and daily late fee penalties.
Holidays, long weekends, leave opportunities and statutory compliance due dates — all in one place.
| Event Name | Date & Day |
|---|---|
| GSTR-7 & GSTR-8 (TDS/TCS) | 10th of every month |
| GSTR-1 Outward Supply | 11th of every month |
| IFF (QRMP Scheme) | 13th of every month |
| GSTR-3B Summary Return | 20th of every month |
| CMP-08 (Composition Scheme) | 18th following quarter end |
Filing GSTR-3B after the 20th attracts a mandatory late fee of ₹50 per day (₹20 per day for Nil returns) capped at statutory limits, plus 18% per annum interest on net cash tax paid.
Failing to file GSTR-1 blocks generation of GSTR-1 for subsequent tax periods on the GST portal.
Late fee is ₹50 per day (₹25 CGST + ₹25 SGST) for tax-payable returns, and ₹20 per day (₹10 CGST + ₹10 SGST) for Nil returns, along with 18% p.a. interest.