GST reference · Historical notification register
Historical GST return due-date extensions.
A source-linked research register of selected major-return extensions, prescribed schedules and related relief measures from the initial GST years through 18 October 2026.
Legal-use warning. This is a developing research register, not an exhaustive list of every monthly/quarterly deadline or extension. Some rows are notification-chain references or require primary-instrument verification, and are expressly labelled as such. Do not use an unverified row to calculate late fee, interest, limitation or default. The applicable date can depend on form, tax period, turnover, State/district, filing frequency and the exact notification wording.
Selected extensions and relief notifications
Search by financial year, return form, tax period, notification number, State or status. The FY column refers to the financial year of the tax period, not necessarily the year in which the return was due. A late-fee waiver or interest concession is not automatically an extension of the filing due date.
| FY | Form | Tax period | Taxpayer / class | Ordinary / prior date | Extended date / legal treatment | Notification / issue date | Scope | Notes and verification caution | Official source / status |
|---|---|---|---|---|---|---|---|---|---|
| 2017-18 | GSTR-1 | July 2017 | Monthly filers; high-turnover category separately identified | Initial due date was modified during the rollout | 10 October 2017; 3 October 2017 for taxpayers with aggregate turnover above ₹100 crore | Notification 29/2017-Central Tax and related rollout schedule 2017-09-05 | National schedule; turnover-based split | Use the contemporaneous schedule for this first GST return period; do not substitute the later 11th-of-next-month rule. | CBIC notifications archive; PIB revised July 2017 schedule Verified Summary |
| 2017-18 | GSTR-3B | July 2017 | All applicable monthly GSTR-3B filers | Initial rollout schedule was changed by successive notifications | Refer to the linked notification chain for the final applicable date; not encoded here pending primary-text verification | Notifications 21/2017, 23/2017 and 24/2017-Central Tax 2017-08-08 to 2017-08-21 | National; successive amendments/extensions | Included as a notification-chain research item, not as a numeric deadline for late-fee computation. | CBIC Central Tax notifications archive Notification Indexed |
| 2017-18 | GSTR-4 | July-September 2017 | Composition taxpayers under the then quarterly GSTR-4 regime | 18 October 2017 under the then framework, subject to extension | Verify final date from Notification 41/2017-Central Tax and subsequent amendments; not encoded here pending primary-text verification | Notification 41/2017-Central Tax dated 13 October 2017; Notification 59/2017-Central Tax dated 15 November 2017; Notification 73/2017-Central Tax dated 29 December 2017 (late-fee waiver) 2017-10-13 to 2017-12-29 | National | The late-fee waiver notification is not itself a due-date extension; it is shown separately to avoid conflating relief with deadline. | CBIC Central Tax notifications archive Notification Indexed |
| 2017-18 | GSTR-1 | Monthly periods July 2017 onward | Monthly filers above ₹1.5 crore under the early framework | Period-specific calendar applied | Notifications prescribed/extended individual months; consult archive rather than applying the current monthly rule retrospectively | Notifications 58/2017 and 72/2017-Central Tax among others 2017-11-15 to 2017-12-29 | National; turnover-specific | An indexed reference to a notification series, not a claim that one date covered all months. | CBIC Central Tax notifications archive Notification Indexed |
| 2018-19 | GSTR-3B | April 2018 | Applicable monthly filers | 20 May 2018 | 22 May 2018 (subject to the notification's exact scope) | Notification 23/2018-Central Tax dated 18 May 2018 2018-05-18 | As specified in the notification | Verify the notification text and any taxpayer-specific condition before relying on this date for a particular GSTIN. | CBIC Central Tax notifications archive Verify Before Calculation |
| 2017-18 | GSTR-9 / GSTR-9A / GSTR-9C | FY 2017-18 | Annual return/reconciliation statement filers, subject to applicable exemption | Initial deadline was extended repeatedly | The due-date history includes extensions through 30 June 2019; verify later extensions before determining the final operative date | Order 01/2018-GST and Order 03/2018-Central Tax 2018-12-11 to 2018-12-31 | National; applicable forms and taxpayer categories | This row records the extension chain, not a final certified filing date; later extensions were issued. | CBIC circulars/orders archive Notification Indexed |
| 2018-19 | GSTR-9 / GSTR-9C | FY 2018-19 | Annual filers subject to applicability/exemption | Earlier deadline extended during 2020 | 31 December 2020 | Notifications 41/2020, 80/2020 and related Central Tax instruments 2020-05-05 to 2020-10-28 | National, subject to annual-return exemption/applicability | Notification 80/2020 amended the earlier extension to 31 December 2020. | CBIC Central Tax notifications archive Verified Summary |
| 2018-19 | GSTR-1 | July-September 2018 | Quarterly filers up to the then ₹1.5 crore threshold | Quarter-specific dates prescribed | District-specific extensions were notified for Srikakulam (Andhra Pradesh) and specified Tamil Nadu districts; check Notification 64/2018-Central Tax | Notification 33/2018 and Notification 64/2018-Central Tax 2018-08-10 to 2018-11-29 | General quarterly schedule plus specified-district relief | Do not apply district-specific relief to other registrations. | CBIC Central Tax notifications archive Notification Indexed |
| 2018-19 | GSTR-4 | July-September 2018 | Composition taxpayers in Srikakulam district of Andhra Pradesh | Quarter-specific date | District-specific extension; verify Notification 65/2018-Central Tax for the final date | Notification 65/2018-Central Tax dated 29 November 2018 2018-11-29 | Specified district only | The same notification archive lists a late-fee waiver in Notification 77/2018; a waiver is not the same as a due-date extension. | CBIC Central Tax notifications archive Notification Indexed |
| 2018-19 | GSTR-1 | March 2019 | Monthly filers with aggregate turnover above ₹1.5 crore | 11 April 2019 | 13 April 2019 | Notification 17/2019-Central Tax dated 10 April 2019 2019-04-10 | Turnover-specific monthly filers | This was a short extension for the specified tax period, not a permanent change to the ordinary due date. | CBIC Central Tax notifications archive Verified Summary |
| 2018-19 | GSTR-3B | March 2019 | Applicable monthly filers | 20 April 2019 | 23 April 2019 | Notification 19/2019-Central Tax dated 22 April 2019 2019-04-22 | National, as specified in notification | Three-day extension; confirm notification scope from the primary text. | CBIC Central Tax notifications archive Verified Summary |
| 2019-20 | GSTR-4 | FY 2019-20 | Composition taxpayers required to file annual GSTR-4 | 30 April 2020 under the applicable then framework | 31 October 2020 | Notifications 59/2020, 64/2020-Central Tax and related amendments 2020-07-13 to 2020-08-31 | National | Confirm the relevant instrument chain and whether any relief/waiver applies to the filing date in question. | CBIC Central Tax notifications archive Verified Summary |
| 2019-20 | GSTR-9 / GSTR-9C | FY 2019-20 | Annual filers subject to applicability/exemption | Earlier deadline extended during 2020-21 | 31 March 2021 | Notification 04/2021-Central Tax dated 28 February 2021 2021-02-28 | National, subject to annual-return exemption/applicability | Notification expressly extended the annual-return time limit for FY 2019-20 to 31 March 2021. | CBIC Central Tax notifications archive Verified Summary |
| 2019-20 | CMP-08 | July-September 2019 | Composition taxpayers required to file CMP-08 | 18 October 2019 | 22 October 2019 | Notification 50/2019-Central Tax dated 24 October 2019 (archive description records the extension from 18 October to 22 October) 2019-10-24 | National | The archive description says the date was extended from 18 October to 22 October, while the listed notification date is 24 October. This conflict must be resolved from the primary instrument/corrigendum before relying on it. | CBIC Central Tax notifications archive Instrument Date Conflict |
| 2019-20 | GSTR-3B | November 2019 | Registered persons in Assam, Manipur, Meghalaya or Tripura | 20 December 2019 | 23 December 2019 | Notification 73/2019-Central Tax dated 23 December 2019 2019-12-23 | National, as described in the notification archive | The archive describes a three-day extension from 20 December to 23 December 2019. Separate district/State-specific extensions were also issued. | CBIC Central Tax notifications archive Verified Summary |
| 2019-20 | CMP-08 | Quarter ending March 2020 | Composition taxpayers required to file CMP-08 | 18 April 2020 | 7 July 2020 | Notification 34/2020-Central Tax dated 3 April 2020 2020-04-03 | National | Specific COVID-period extension for the March 2020 quarter. | CBIC Central Tax notifications archive Verified Summary |
| 2020-21 | GSTR-4 | FY 2020-21 | Composition taxpayers required to file annual GSTR-4 | 30 April 2021 under the then ordinary schedule | 31 July 2021 | Notification 25/2021-Central Tax dated 1 June 2021 2021-06-01 | National | A separate earlier notification had extended the date to 31 May 2021; Notification 25/2021 extended it further. | CBIC Central Tax notifications archive Verified Summary |
| 2020-21 | GSTR-1 | October 2020-March 2021 | Monthly filers above the then ₹1.5 crore threshold | Monthly dates were specifically prescribed | See Notification 75/2020-Central Tax for each monthly deadline | Notification 75/2020-Central Tax dated 15 October 2020 2020-10-15 | Turnover-specific monthly filers | This is a prescribed schedule for a series of periods, not a single extension date. | CBIC Central Tax notifications archive Notification Indexed |
| 2021-22 | GSTR-1 | April 2021 | Applicable monthly filers | 11 May 2021 | 26 May 2021 (15-day extension from 11 May 2021) | Notification 12/2021-Central Tax dated 1 May 2021 2021-05-01 | National, subject to notification | The official archive confirms an extension but the precise final due date should be read from the notification text. | CBIC Central Tax notifications archive Verified Summary |
| 2021-22 | GSTR-4 | FY 2021-22 | Composition taxpayers required to file annual GSTR-4 | 30 April 2022 under the then ordinary schedule | Late-fee waiver/relief was provided; do not treat a late-fee waiver as a due-date extension | Notification 12/2022-Central Tax dated 5 July 2022 2022-07-05 | Specified filing window/conditions | Classified as relief rather than an extension, so it must not be used to reset the statutory due date. | CBIC Central Tax notifications archive Relief Not Extension |
| 2021-22 | GSTR-1 | May 2021 | Applicable monthly filers | 11 June 2021 | 26 June 2021 | Notification 17/2021-Central Tax dated 1 June 2021 2021-06-01 | National | The archive describes a 15-day extension for May 2021. | CBIC Central Tax notifications archive Verified Summary |
| 2022-23 | GSTR-1 | November 2022 | Registered persons with principal place of business in specified districts of Tamil Nadu | 11 December 2022 for monthly filers | See Notification 25/2022-Central Tax; limited to specified districts | Notification 25/2022-Central Tax dated 13 December 2022 2022-12-13 | Specified districts in Tamil Nadu only | District-specific exception, not a nationwide extension. | CBIC Central Tax notifications archive Notification Indexed |
| 2022-23 | GSTR-3B | September 2022 | Applicable monthly filers | 20 October 2022 | 21 October 2022, subject to the notification text | Notification 21/2022-Central Tax dated 21 October 2022 2022-10-21 | As specified in notification | The archive describes an extension for September 2022. Verify the primary text and date effect before using in a case calculation. | CBIC Central Tax notifications archive Verify Date Instrument |
| 2023-24 | Major returns (GSTR-1 / GSTR-3B / CMP-08 / GSTR-4) | All periods in FY 2023-24 | Depends on return and taxpayer class | Use the form-specific ordinary due date | No single extension date is stated in this row; search the CBIC archive by form, period and State | CBIC Central Tax notifications archive, 2023 section 2023-04-01 to 2024-03-31 | Period-by-period verification required | This row is an explicit coverage control, not a representation that no extensions were issued. | CBIC Central Tax notifications archive Archive Research Required |
| 2024-25 | Major returns (GSTR-1 / GSTR-3B / CMP-08 / GSTR-4) | All periods in FY 2024-25 | Depends on return and taxpayer class | Use the form-specific ordinary due date | No single extension date is stated in this row; search the CBIC archive by form, period and State | CBIC Central Tax notifications archive, 2024 section 2024-04-01 to 2025-03-31 | Period-by-period verification required | This row is an explicit coverage control, not a representation that no extensions were issued. | CBIC Central Tax notifications archive Archive Research Required |
| 2024-25 | GSTR-3B | October 2024 | Monthly filers whose principal place of business is in Maharashtra or Jharkhand | 20 November 2024 | 21 November 2024 | Notification 26/2024-Central Tax dated 18 November 2024 2024-11-18 | Specified States: Maharashtra and Jharkhand only | Notification issued under section 39(6); applies to the class of persons described in the instrument. Not a nationwide extension. | CBIC Notification 26/2024-Central Tax (PDF) Primary Pdf Verified |
| 2024-25 | GSTR-3B | October 2024 | Monthly filers whose principal place of business is in Manipur | 20 November 2024 | 30 November 2024 | Notification 29/2024-Central Tax dated 27 November 2024 2024-11-27 | Manipur only; deemed effective from 20 November 2024 | The notification expressly states that it is deemed to have come into force from 20 November 2024. | CBIC Notification 29/2024-Central Tax (PDF) Primary Pdf Verified |
| 2024-25 | GSTR-3B | October 2024 | Monthly filers whose principal place of business is in Murshidabad district, West Bengal | 20 November 2024 | 11 December 2024 | Notification 30/2024-Central Tax dated 10 December 2024 2024-12-10 | Murshidabad district, West Bengal only; deemed effective from 20 November 2024 | The notification expressly limits the extension to the stated district and says it is deemed effective from 20 November 2024. | CBIC Notification 30/2024-Central Tax (PDF) Primary Pdf Verified |
| 2025-26 | Major returns (GSTR-1 / GSTR-3B / CMP-08 / GSTR-4) | All periods in FY 2025-26 | Depends on return and taxpayer class | Use the form-specific ordinary due date | No single extension date is stated in this row; search the CBIC archive by form, period and State | CBIC Central Tax notifications archive, 2025-26 section 2025-04-01 to 2026-03-31 | Period-by-period verification required | This row is an explicit coverage control, not a representation that no extensions were issued. | CBIC Central Tax notifications archive Archive Research Required |
| 2026-27 | Major returns (GSTR-1 / GSTR-3B / CMP-08 / GSTR-4) | Periods through 18 October 2026 | Depends on return and taxpayer class | Use the form-specific ordinary due date | No single extension date is stated in this row; check notifications published through the date of filing | CBIC Central Tax notifications archive, 2026 section 2026-04-01 to 2026-10-18 | Period-by-period verification required | This row is an explicit coverage control, not a representation that no extensions were issued. | CBIC Central Tax notifications archive Archive Research Required |
How to verify an entry. Open the linked CBIC archive, locate the exact notification number and open the English instrument. Check its enabling provision, tax period, State/district and taxpayer class, any substituted or amended date, corrigenda and later notifications. Keep a copy of the notification and the GST portal filing evidence in the case record.
Official reference: CBIC Central Tax notifications archive; CBIC circulars and orders archive; GST portal GSTR-1 guidance.
Research register review date: 18 October 2026. Rows with a status such as “notification indexed”, “verify before calculation” or “archive research required” are not legal conclusions. This page deliberately identifies gaps rather than implying that no extension existed.