If you're a small business owner or GST-registered taxpayer, knowing the GST quarterly return due date is essential for staying compliant and avoiding penalties. In India, taxpayers under the QRMP scheme must track their GSTR-1 and GSTR-3B deadlines every quarter. Missing these dates can result in interest, late fees, and blocked credits.
The gst quarterly return due date determines when you must submit GSTR-1 and GSTR-3B returns if you’ve opted for quarterly filing under the QRMP scheme. This guide covers everything from QRMP scheme return dates to GSTR-1 due dates quarterly, including filing calendars, compliance tips, and answers to frequently asked questions.
What is the GST Quarterly Return?
Under India’s GST regime, the Quarterly Return Monthly Payment (QRMP) scheme allows eligible taxpayers to file returns every quarter while paying tax monthly. This simplifies GST compliance and reduces the filing burden.
To qualify for quarterly GST return filing:
- Your aggregate turnover in the previous financial year should be up to ₹5 crore.
- You must opt-in for the QRMP scheme on the GST portal within the deadline.
Once enrolled, businesses are required to:
- Pay tax monthly through challan (Form PMT-06).
- File GSTR-1 and GSTR-3B quarterly, unless using the Invoice Furnishing Facility (IFF).
The gst quarterly return due date becomes your key reference for timely compliance.
Want to know more about tax structure? Check out our guide on types of GST in India.
GSTR-1 Due Dates for Quarterly Filers (FY 2025–26)
Quarterly filers under the QRMP scheme must furnish GSTR-1 either via IFF monthly (optional) or quarterly in full. Knowing your gst quarterly return due date for GSTR-1 is critical to avoid mismatches in the buyer’s ITC claims.
Here are the general GSTR-1 due dates quarterly for FY 2025–26:
- April–June 2025: Due by 13th July 2025
- July–September 2025: Due by 13th October 2025
- October–December 2025: Due by 13th January 2026
- January–March 2026: Due by 13th April 2026
GSTR-1 discloses your outward supplies and impacts your buyer’s ability to claim Input Tax Credit. So, tracking the gst quarterly return due date is not only a compliance need but also helps maintain business credibility.
How QRMP Scheme Works: Timeline & Compliance
The QRMP scheme was introduced to ease compliance for small taxpayers by reducing return frequency. Here's how it works:
- Opt-in on the GST portal at the beginning of a quarter.
- Monthly Tax Payment: Even though filing is quarterly, taxes must be paid by the 25th of the following month using PMT-06.
- Invoice Furnishing Facility (IFF): Upload B2B invoices in the first two months to ensure your buyers can claim ITC. Use IFF by the 13th of the next month.
- Quarterly Filing: File GSTR-1 and GSTR-3B by the 13th and 22nd/24th of the month following the quarter.
- The quarterly return timeline includes multiple due dates for IFF and GSTR filings.
- Understanding the QRMP scheme return dates is crucial to avoid penalties and compliance gaps.
GST Filing Deadlines 2025: Month-wise Calendar
Tracking your gst quarterly return due date becomes easier with a clear timeline for GSTR-1 and GSTR-3B filing.
Below is a month-wise overview of GST filing deadlines 2025:
- GSTR-3B for QRMP filers is due by:
- 22nd of the month (for Category X states like Gujarat, Maharashtra, etc.)
- 24th of the month (for Category Y states like Assam, Kerala, etc.)
- 22nd of the month (for Category X states like Gujarat, Maharashtra, etc.)
- Monthly tax payment (PMT-06) is due by the 25th of each month.
- Quarterly GSTR-1 due dates:
- 13th of the month following the end of each quarter.
- 13th of the month following the end of each quarter.
This structured quarterly return timeline allows businesses to stay on top of their obligations.
Penalties for Missing Quarterly Due Dates
Failure to meet the gst quarterly return due date can lead to severe consequences:
- Late Fees:
- ₹50/day (₹25 CGST + ₹25 SGST)
- ₹20/day (if NIL return)
- ₹50/day (₹25 CGST + ₹25 SGST)
- Interest on Late Payment:
- 18% per annum on the tax payable.
- 18% per annum on the tax payable.
- Blocked ITC:
- Recipients may not get Input Tax Credit if you delay filing GSTR-1.
- Recipients may not get Input Tax Credit if you delay filing GSTR-1.
To avoid penalties:
- Mark all QRMP scheme return dates in your calendar.
- Set up reminders and use professional services for timely compliance.
Avoid these by setting up reminders and using professional services like gst return filing for timely submission.
Checklist for Timely GST Quarterly Return Filing
To never miss a gst quarterly return due date, follow this quick checklist:
- Know Your Eligibility: Confirm your annual turnover is within the QRMP threshold.
- Mark All Deadlines: Track IFF, GSTR-1, and GSTR-3B due dates quarterly.
- Set Reminders: Use digital tools or phone alerts.
- Prepare in Advance: Keep your sales data ready.
- Hire Professionals: Services like Finodha ensure error-free, on-time filing.
- Stay Updated: Stay updated on changes related to GST registration process, gst registration fees, and documents required for GST registration
By aligning with the quarterly return timeline, your compliance remains smooth, penalties are avoided, and peace of mind is ensured.
Why Staying Compliant Matters
The impact of missing a gst quarterly return due date is more than just financial. Staying compliant:
- Builds credibility with vendors and buyers.
- Avoids interest, late fees, and ITC disputes.
- Reduces the risk of notices from tax authorities.
- Enables faster refunds and smoother operations.
Small errors in understanding the QRMP scheme return dates can lead to heavy compliance burdens later.
File Your GST Returns Hassle-Free with Finodha
At Finodha, we help small businesses meet their gst quarterly return due date with affordable and professional GST filing services.
- GSTR-1, GSTR-3B, and IFF support
- Quick turnaround with expert team
Need help filing your next GST return? Call us at +91-8512-022-044 or visit https://finodha.in to get started.
Conclusion
Keeping track of the gst quarterly return due date is essential for any business under the QRMP scheme. Whether it’s knowing the GSTR-1 due dates quarterly, aligning with the quarterly return timeline, or avoiding late filing penalties, proper planning ensures smooth GST compliance in 2025.
Don’t let deadlines disrupt your business. Stay compliant, avoid penalties, and keep operations running effortlessly.
Frequently Asked Questions (FAQs)
Q1. What is the due date for quarterly GST return filing?
The gst quarterly return due date for GSTR-1 is the 13th of the month following the quarter. GSTR-3B is due by the 22nd or 24th, depending on your state.
Q2. Who is eligible for quarterly filing?
Taxpayers with an annual turnover of up to ₹5 crore in the previous year can opt for quarterly filing under the QRMP scheme.
Q3. What if I miss the quarterly return deadline?
Late filing attracts ₹50/day as late fee and 18% interest on the payable tax. Your buyers may also face ITC issues.
Q4. Can quarterly filers revise GSTR-1?
Yes, revisions can be made in the subsequent period’s GSTR-1. However, corrections should be done cautiously to avoid mismatches.
Q5. What is the penalty for late quarterly filing?
Late fees of ₹50/day apply (₹25 CGST + ₹25 SGST), and for nil returns, it’s ₹20/day. Interest is also applicable.
Q6. Is IFF mandatory for QRMP taxpayers?
IFF is optional, but recommended if you want your B2B buyers to claim ITC monthly. Otherwise, GSTR-1 will be filed quarterly.
Q7. How can I opt-in for the QRMP scheme?
You can opt-in for the QRMP scheme at the beginning of a quarter through the GST portal.
Q8. Can I switch between monthly and quarterly filing?
Yes, eligible taxpayers can switch between monthly and quarterly options at the beginning of a quarter, based on their turnover and preference.