The due dates for filing various formats of Goods and Services Tax (GST) returns in India depend on the type of return being filed and the taxpayer's GST registration status. Below are the due dates for filing various GST returns in India:

GSTR-1

GSTR-1 is a sales return that must be filed by all the regular registered taxpayers. The due date for filing GSTR-1 depends upon the turnover of the registered person.

• Registered Person having turnover upto Rs. 5 Crore and have opted for QRMP Scheme than their due date for GSTR-1 is the 13th of the month following the quarter. For example, the due date for filing GSTR-1 for the tax period of January-March 2023 would be April 13, 2023.
• Registered Person having turnover upto Rs. 5 Crore who have not opted or more than Rs. 5 Crore have to file Monthly GSTR-1 before 11th of the month following the month. For example, the due date for filing GSTR-1 for the tax period of January 2023 would be February 11, 2023.

GSTR-3B

Taxpayer having turnover of more than Rs. 5 Crore or have not opted for QRMP Scheme has to file GSTR-3B on a monthly basis. The due date for filing GSTR-3B is the 20th of the month following the tax period. For example, the due date for filing GSTR-3B for the tax period of January 2021 would be February 20, 2021.

Taxpayer having turnover of upto Rs. 5 Crore and have opted for QRMP Scheme has to file GSTR-3B on a Quarterly basis. The due date for filing GSTR-3B is the 22nd or 24th of the month following the Quarter. For example, the due date for filing GSTR-3B for the quarter ending March 2023 would be April 22, 2023.

GSTR-5

GSTR-5 is a return that must be filed by non-resident taxable persons. The due date for filing GSTR-5 is the 20th of the month following the tax period. For example, the due date for filing GSTR-5 for the tax period of January 2023 would be February 20, 2023.

GSTR-6

GSTR-6 is a return that must be filed by input service distributors. The due date for filing GSTR-6 is the 13th of the month following the tax period. For example, the due date for filing GSTR-6 for the tax period of January 2023 would be February 13, 2023.

GSTR-7

GSTR-7 is a return that must be filed by authorities deducting tax at source. The due date for filing GSTR-7 is the 10th of the month following the tax period. For example, the due date for filing GSTR-7 for the tax period of January 2023 would be February 10, 2023.

GSTR-8

GSTR-8 is a return that must be filed by e-commerce operators. The due date for filing GSTR-8 is the 10th of the month following the tax period. For example, the due date for filing GSTR-8 for the tax period of January 2023 would be February 10, 2023.

GSTR-9

GSTR-9 is an annual return that must be filed by all taxpayers, except taxpayers registered under the composition scheme. The due date for filing GSTR-9 is December 31st of the year following the tax period. For example, the due date for filing GSTR-9 for the financial year 2022-2023 would be December 31, 2023.

GSTR-9C

GSTR-9C is a reconciliation statement that must be filed by taxpayers with a turnover of more than INR 2 crore in the previous financial year. The due date for filing GSTR-9C is the same as the due date for filing GSTR-9, which is December 31st of the year following the tax period. For example, the due date for filing GSTR-9C for the financial year 2022-2023 would be December 31, 2023.

Penalties for late filing

Goods and Services Tax (GST) taxpayers in India who fail to file their GST returns on time may be subject to penalties and interest charges. The specific penalties and interest charges that apply depend on the type of return being filed and the length of the delay in filing the return.

1. Late filing penalty: If a GST taxpayer fails to file their return by the due date, they may be liable to pay a late filing penalty. The late filing penalty is equal to INR 100 per day, up to a maximum of INR 5,000.
2. Interest charges: If a GST taxpayer fails to pay the tax due on their return by the due date, they may be liable to pay interest charges. The interest charges are calculated at the rate of 18% per annum on the outstanding tax amount.
3. Disqualification from composition scheme: If a GST taxpayer registered under the composition scheme fails to file their return by the due date, they may be disqualified from the composition scheme and required to pay tax at the standard rates.

It is important for GST taxpayers to file their returns on time to avoid penalties and interest charges.