Most GST late fees we see are not caused by cash shortages — they are caused by forgotten dates. Here is the recurring calendar worth pinning above your desk.

The monthly rhythm

  • 11th — GSTR-1 (outward supplies) for monthly filers.
  • 13th — IFF for QRMP-scheme taxpayers who opt in.
  • 20th — GSTR-3B, the summary return and tax payment.

The quarterly and annual beats

  • Quarterly GSTR-1 — for QRMP taxpayers, by the 13th of the month following the quarter.
  • CMP-08 — composition dealers, by the 18th after each quarter.
  • GSTR-9 / 9C — the annual return (and reconciliation statement where applicable), by 31 December.

E-way bills and invoices

E-way bills have their own validity clocks — one day per 200 km for regular cargo. An expired e-way bill in transit is treated like no e-way bill at all.

Build a buffer, not a habit of last dates

File on the 12th, not the 20th. The portal is slowest exactly when everyone is on it.

We recommend every client keeps an internal deadline five days ahead of the statutory one. Interest at 18% per annum and late fees are simply not a line item worth paying.