Busy Infotech, an Indian business accounting and GST software company, released a data study showing that 21.6 percent of small and medium enterprises file their GSTR 1 sales returns on the due date itself. The study analyzed unique GSTIN user activity between April 2024 and June 2026 for the first 13 days of each monthly filing cycle. Over 52 percent of total GSTR 1 filing activity takes place within a short three day window from the 9th to the 11th of every month. GSTR 1 is the monthly return form where taxpayers report outward supplies of goods and services.
Key Takeaways
- Over 52.4 percent of GSTR 1 preparation activity happens between the 9th and 11th of every month.
- Exactly 21.6 percent of distinct GSTINs engage with return data on the 11th, which is the official deadline.
- Evening filings after 7 PM increase from 12.5 percent on the 9th to 21.3 percent on the 11th.
- Filings after 9 PM double from 4.4 percent on the 9th to 9.3 percent on the 11th.
- Peak filing hour shifts from 12 PM on the 9th to 5 PM on the deadline day.
- GSTR 3B filings show a similar late evening trend on the 20th deadline.
The data from Busy Infotech points to a clear mid month rush among Indian small businesses. Taxpayers wait until the last few days to process their invoice records. The study tracked unique GST identification numbers, known as GSTINs, to understand user behavior. Every registered business receives a 15 digit alphanumeric GSTIN to report taxes under the Goods and Services Tax framework in India.
The research shows that businesses push their filing work into late night hours as the deadline approaches. On the 9th of the month, only 12.5 percent of businesses file after 7 PM. This figure climbs to 15.3 percent on the 10th and reaches 21.3 percent on the 11th. Filings past 9 PM rise from 4.4 percent on the 9th to 9.3 percent on the 11th. The peak activity hour also changes from 12 noon on the 9th to 5 PM on the final day.
A similar delay occurs during GSTR 3B filings, which is the monthly summary return form for paying tax liabilities. On the 20th deadline for GSTR 3B, late evening filings after 7 PM hit 19.4 percent compared to 13.5 percent three days prior. After 9 PM filings go up from 4.3 percent to 7.4 percent on the 20th.
Brijesh Agrawal, Chief Executive Officer of Busy Infotech, stated that filing in the final hours increases the risk of errors, missed reconciliation, and tax compliance stress for business owners. Busy Infotech serves over six lakh businesses across India with accounting, billing, inventory, and e-invoicing software solutions.
Frequently Asked Questions
Q1. What is the due date for filing monthly GSTR 1 returns?
A1. The statutory due date for taxpayers filing monthly GSTR 1 returns is the 11th day of the following month.
Q2. What percentage of SMEs file GSTR 1 on the actual deadline?
A2. According to the BUSY study, 21.6 percent of unique GSTINs file their GSTR 1 return on the 11th, which is the final due date.
Q3. What is GSTR 3B and when is it due?
A3. GSTR 3B is a monthly summary return used by taxpayers to report tax liabilities and claim input tax credit, generally due on the 20th of the following month.
Q4. Why is late evening filing risky for small business owners?
A4. Late evening filing leaves less time for business owners to cross check invoice data, resolve discrepancies, and correct errors before the system cut off.
