GST return due dates for a Private Limited company
Monthly vs QRMP, annual return thresholds, and what needs a CA.
Reviewed 4 June 20261 min read
For a GST-registered company on the regular scheme, the pivotal number is Rs 5 crore aggregate turnover.
Monthly vs QRMP
- GSTR-1: 11th of the next month (monthly); 13th of the month after the quarter under QRMP (turnover up to Rs 5 crore).
- GSTR-3B: 20th (monthly); for QRMP, 22nd (Category I states incl. Karnataka, Maharashtra, Tamil Nadu, Gujarat) or 24th (Category II). QRMP tax for the first two months is paid via PMT-06 by the 25th.
Annual returns
- GSTR-9 (annual return) is required if turnover exceeds Rs 2 crore, due 31 December following the financial year.
- GSTR-9C (reconciliation) applies above Rs 5 crore and is self-certified by the taxpayer - the CA/CMA GST audit was removed from FY 2020-21. So GST does not need a CA.
Late filing attracts a late fee of Rs 50/day (Rs 20/day for nil) and 18% p.a. interest on late tax.
Frequently asked questions
Does GST filing need a Chartered Accountant?+
No. GSTR-1 and GSTR-3B are self-filed, and GSTR-9C reconciliation has been self-certified since FY 2020-21 - the CA/CMA GST audit was removed. GST can be handled without a CA.
What is the GSTR-3B due date in Karnataka under QRMP?+
Karnataka is a Category I state, so a QRMP taxpayer files the quarterly GSTR-3B by the 22nd of the month following the quarter.
When is the GST annual return (GSTR-9) required?+
GSTR-9 is mandatory when aggregate turnover exceeds Rs 2 crore in the financial year, and is due 31 December of the following year.