Staying on top of GST filing deadlines is critical for every business in Kerala. A single missed deadline can cost you ₹50 per day in late fees, plus 18% interest on unpaid tax. Here is the complete GST return filing calendar for FY 2024-25.
GSTR-1 — Outward Supplies Statement
Who files: All GST-registered regular taxpayers.
Due date: 11th of the following month (monthly filers). Quarterly filers (QRMP scheme): 13th of the month following the quarter.
GSTR-3B — Monthly Summary Return
Who files: All regular taxpayers.
Due date: 20th of the following month for taxpayers with turnover above ₹5 crore. 22nd/24th for smaller taxpayers (state-wise staggered).
GSTR-9 — Annual Return
Who files: All regular taxpayers with turnover above ₹2 crore.
Due date: 31 December of the following financial year.
GSTR-9C — Reconciliation Statement
Who files: Taxpayers with aggregate turnover above ₹5 crore (self-certified from FY 2020-21).
Due date: Along with GSTR-9 (31 December).
Key Due Dates at a Glance (FY 2024-25)
- GSTR-1: 11th of every month
- GSTR-3B: 20th of every month (above ₹5 cr turnover)
- TDS under GST (GSTR-7): 10th of following month
- GSTR-9 Annual Return: 31 December 2025
- GSTR-9C Reconciliation: 31 December 2025
Penalties for Late GST Filing
₹50 per day (₹25 CGST + ₹25 SGST) for regular returns, capped at ₹5,000. For nil returns: ₹20 per day. Plus 18% per annum interest on unpaid tax from the due date.
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