It's 20th of the subsequent month if your Annual Aggregate Turnover is more than Rs. 5 crores. But if your turnover is less than Rs. 5 crores, then the due date will be according to the state of place of business :
Category I States : 22nd of the subsequent month.
Category II States : 24th of the subsequent month.
But note that if you are planning to file your GST Returns now, then you have to file it with Late Fees levied U/s 47 of the CGST Act 2017 along with Interest U/s 51 of the CGST Act 2017 for delayed payment of tax.
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