GST compliance in India requires businesses to follow prescribed return-filing and tax-payment deadlines. Therefore, every GST-registered taxpayer should maintain a proper compliance calendar throughout the year.
If a taxpayer misses a GST deadline, the delay may result in late fees under Section 47 of the CGST Act, interest under Section 50, and other compliance restrictions on the GST Portal.
Moreover, regular delays can create problems with return filing, Input Tax Credit (ITC), reconciliation, and GST notices.
Therefore, this guide provides a complete GST filing calendar for 2026, covering monthly, quarterly, and annual GST compliances.
Important: The dates mentioned below represent the normal statutory due dates. However, the Government may extend certain deadlines through notifications or advisories. Therefore, taxpayers should always check the GST Portal before filing.
1. GST Return Due Dates at a Glance
The following table provides a quick summary of the major GST returns and their normal filing deadlines.
| Form / Return | Applicable Taxpayer | Standard Due Date |
|---|---|---|
| GSTR-1 | Monthly taxpayers reporting outward supplies | 11th of the following month |
| IFF | QRMP taxpayers for B2B invoices in Month 1 and Month 2 | 13th of the following month |
| GSTR-1 | QRMP quarterly filers | 13th of the month following the quarter |
| GSTR-3B | Monthly taxpayers | 20th of the following month |
| GSTR-3B – Category 1 | QRMP taxpayers | 22nd of the month following the quarter |
| GSTR-3B – Category 2 | QRMP taxpayers | 24th of the month following the quarter |
| PMT-06 | QRMP taxpayers for monthly tax payment | 25th of the following month for Month 1 and Month 2 |
| CMP-08 | Composition taxpayers | 18th of the month following the quarter |
| GSTR-6 | Input Service Distributors | 13th of the following month |
| GSTR-7 | GST TDS deductors | 10th of the following month |
| GSTR-8 | E-commerce operators collecting TCS | 10th of the following month |
| GSTR-5 | Non-Resident Taxable Persons | 13th of the following month |
| GSTR-5A | OIDAR service providers | 20th of the following month |
| GSTR-4 | Composition annual return | 30 April following the financial year |
| GSTR-9 | Annual return, where applicable | 31 December following the financial year |
| GSTR-9C | Reconciliation statement, where applicable | 31 December following the financial year |
In simple words, regular taxpayers should mainly remember the 11th for GSTR-1 and the 20th for GSTR-3B. QRMP taxpayers, on the other hand, should closely track the 13th, 22nd/24th, and 25th.
2. Monthly GST Filing Calendar for 2026
Regular taxpayers generally file GSTR-1 and GSTR-3B every month.
This normally includes:
- Taxpayers with aggregate annual turnover above ₹5 crore; and
- Taxpayers with turnover up to ₹5 crore who have not opted for the QRMP scheme.
The following calendar shows the standard monthly due dates for 2026.
| Tax Period | GSTR-7 / GSTR-8 | GSTR-1 | GSTR-6 / IFF | GSTR-3B | PMT-06 for QRMP |
|---|---|---|---|---|---|
| January 2026 | 10 Feb 2026 | 11 Feb 2026 | 13 Feb 2026 | 20 Feb 2026 | 25 Feb 2026 |
| February 2026 | 10 Mar 2026 | 11 Mar 2026 | 13 Mar 2026 | 20 Mar 2026 | 25 Mar 2026 |
| March 2026 | 10 Apr 2026 | 11 Apr 2026 | 13 Apr 2026 | 20 Apr 2026 | 25 Apr 2026 |
| April 2026 | 10 May 2026 | 11 May 2026 | 13 May 2026 | 20 May 2026 | 25 May 2026 |
| May 2026 | 10 Jun 2026 | 11 Jun 2026 | 13 Jun 2026 | 20 Jun 2026 | 25 Jun 2026 |
| June 2026 | 10 Jul 2026 | 11 Jul 2026 | 13 Jul 2026 | 20 Jul 2026 | 25 Jul 2026 |
| July 2026 | 10 Aug 2026 | 11 Aug 2026 | 13 Aug 2026 | 20 Aug 2026 | 25 Aug 2026 |
| August 2026 | 10 Sep 2026 | 11 Sep 2026 | 13 Sep 2026 | 20 Sep 2026 | 25 Sep 2026 |
| September 2026 | 10 Oct 2026 | 11 Oct 2026 | 13 Oct 2026 | 20 Oct 2026 | 25 Oct 2026 |
| October 2026 | 10 Nov 2026 | 11 Nov 2026 | 13 Nov 2026 | 20 Nov 2026 | 25 Nov 2026 |
| November 2026 | 10 Dec 2026 | 11 Dec 2026 | 13 Dec 2026 | 20 Dec 2026 | 25 Dec 2026 |
| December 2026 | 10 Jan 2027 | 11 Jan 2027 | 13 Jan 2027 | 20 Jan 2027 | 25 Jan 2027 |
Simple Example
Suppose a regular taxpayer makes sales during July 2026.
The taxpayer will generally:
- Report July sales in GSTR-1 by 11 August 2026.
- Reconcile eligible ITC.
- Calculate the final GST liability.
- File GSTR-3B by 20 August 2026.
Therefore, businesses should not wait until the 20th to start preparing GST data.
Ideally, businesses should complete sales and purchase reconciliation before filing GSTR-1 so that they can identify mistakes early.
3. QRMP Scheme Due Dates
The Quarterly Return Monthly Payment, or QRMP scheme, allows eligible taxpayers with aggregate annual turnover of up to ₹5 crore to file GSTR-1 and GSTR-3B quarterly.
However, taxpayers may still need to pay GST every month.
Therefore, QRMP does not mean that a business can ignore GST compliance for three months.
A. GSTR-1 Due Date under QRMP
QRMP taxpayers normally file quarterly GSTR-1 by the:
13th of the month following the quarter.
The due dates for FY 2026-27 are:
| Quarter | Period | GSTR-1 Due Date |
|---|---|---|
| Q1 | April-June 2026 | 13 July 2026 |
| Q2 | July-September 2026 | 13 October 2026 |
| Q3 | October-December 2026 | 13 January 2027 |
| Q4 | January-March 2027 | 13 April 2027 |
B. Invoice Furnishing Facility – IFF
QRMP taxpayers can use the Invoice Furnishing Facility (IFF) during the first two months of a quarter.
Through IFF, they can report eligible B2B invoices every month instead of waiting until the quarter ends.
The normal due date is:
13th of the following month.
For example, invoices relating to August 2026 can normally be furnished through IFF by 13 September 2026.
However, IFF is optional.
IFF is particularly useful when your customers want their purchase invoices to appear earlier for ITC purposes.
4. QRMP GSTR-3B Due Dates – 22nd or 24th
Unlike monthly taxpayers, QRMP taxpayers file GSTR-3B quarterly.
However, the filing deadline depends on the state or Union Territory in which the taxpayer has its principal place of business.
Category 1 – GSTR-3B Due on 22nd
The 22nd generally applies to taxpayers located in:
- Chhattisgarh
- Madhya Pradesh
- Gujarat
- Maharashtra
- Karnataka
- Goa
- Kerala
- Tamil Nadu
- Telangana
- Andhra Pradesh
- Dadra and Nagar Haveli and Daman and Diu
- Puducherry
- Andaman and Nicobar Islands
- Lakshadweep
Category 2 – GSTR-3B Due on 24th
The 24th generally applies to taxpayers located in:
- Himachal Pradesh
- Punjab
- Uttarakhand
- Haryana
- Rajasthan
- Uttar Pradesh
- Bihar
- Sikkim
- Arunachal Pradesh
- Nagaland
- Manipur
- Mizoram
- Tripura
- Meghalaya
- Assam
- West Bengal
- Jharkhand
- Odisha
- Jammu and Kashmir
- Ladakh
- Chandigarh
- Delhi
Therefore, a QRMP taxpayer situated in Uttar Pradesh normally files quarterly GSTR-3B by the 24th of the month following the quarter.
QRMP GSTR-3B Calendar for FY 2026-27
| Quarter | Period | Category 1 | Category 2 |
|---|---|---|---|
| Q1 | April-June 2026 | 22 July 2026 | 24 July 2026 |
| Q2 | July-September 2026 | 22 October 2026 | 24 October 2026 |
| Q3 | October-December 2026 | 22 January 2027 | 24 January 2027 |
| Q4 | January-March 2027 | 22 April 2027 | 24 April 2027 |
5. PMT-06 Due Date for QRMP Taxpayers
QRMP taxpayers generally pay tax for the first and second months of a quarter through Form GST PMT-06.
The normal due date is:
25th of the following month.
For example:
- Tax for April → normally payable by 25 May
- Tax for May → normally payable by 25 June
- Quarterly GSTR-3B for April-June → filed in July
Therefore, although GSTR-3B is quarterly, GST payment may still take place monthly.
Taxpayers should not mistakenly assume that QRMP allows them to postpone all GST payments until the end of the quarter.
6. Composition Scheme – CMP-08 Due Dates
Composition taxpayers generally pay GST quarterly through CMP-08.
The due date is normally:
18th of the month following the quarter.
CMP-08 Due Dates
| Quarter | Due Date |
|---|---|
| January-March 2026 | 18 April 2026 |
| April-June 2026 | 18 July 2026 |
| July-September 2026 | 18 October 2026 |
| October-December 2026 | 18 January 2027 |
7. GSTR-4 Annual Return Due Date
Taxpayers who were registered under the Composition Scheme during FY 2025-26 generally need to file annual GSTR-4.
The normal due date is:
30 April 2026
GSTR-4 is different from CMP-08.
While CMP-08 deals with quarterly tax payment, GSTR-4 acts as the annual return for composition taxpayers.
Therefore, filing CMP-08 every quarter does not automatically replace the annual GSTR-4 filing requirement.
8. GSTR-6 Due Date for Input Service Distributors
An Input Service Distributor, commonly called an ISD, uses GSTR-6 to report and distribute eligible Input Tax Credit among its units.
The normal GSTR-6 filing deadline is:
13th of the following month.
For example, GSTR-6 for July 2026 is normally due on 13 August 2026.
9. GSTR-7 Due Date for GST TDS Deductors
Certain Government departments, authorities, and specified persons must deduct TDS under GST.
Such deductors generally file GSTR-7 by:
10th of the following month.
For example, GSTR-7 relating to July transactions is normally due on 10 August.
10. GSTR-8 Due Date for E-Commerce Operators
Specified e-commerce operators who collect Tax Collected at Source, or TCS, under GST generally file GSTR-8.
The normal due date is:
10th of the following month.
Therefore, GSTR-8 for July 2026 is normally due on 10 August 2026.
11. GSTR-5 Due Date
GSTR-5 applies mainly to Non-Resident Taxable Persons registered under GST.
The normal monthly filing deadline is generally:
13th of the following month, subject to the provisions applicable when the taxpayer’s registration period ends.
Because non-resident registrations can be temporary, taxpayers should also consider the validity period of their registration.
12. GSTR-5A Due Date for OIDAR Services
GSTR-5A primarily applies to specified overseas suppliers providing Online Information and Database Access or Retrieval (OIDAR) services to customers in India.
The normal due date is:
20th of the following month.
Therefore, such service providers should separately track GSTR-5A compliance rather than applying the normal GSTR-3B timetable.
13. Annual GST Compliance Deadlines in 2026
Apart from monthly and quarterly compliances, businesses should also keep track of annual GST returns.
GSTR-4 – Composition Annual Return
For FY 2025-26:
Due Date: 30 April 2026
GSTR-9 – Annual Return
Where GSTR-9 filing applies, the normal deadline for FY 2025-26 is:
31 December 2026
For FY 2025-26, taxpayers should also check whether any turnover-based exemption from filing GSTR-9 applies to them under the relevant notification.
Do not assume that every GST-registered taxpayer must automatically file GSTR-9. Applicability depends on the law and exemptions applicable to the relevant financial year.
GSTR-9C – Reconciliation Statement
GSTR-9C is a self-certified reconciliation statement.
It generally applies where aggregate turnover exceeds the prescribed threshold, currently ₹5 crore, subject to applicable provisions.
For FY 2025-26, the normal due date is:
31 December 2026
14. Late Fees for Delayed GST Returns
If a taxpayer files a GST return after the prescribed due date, late fees may apply under Section 47 of the CGST Act, depending on the return and the applicable notifications.
For common GSTR-1 and GSTR-3B filings, the standard late-fee structure generally includes:
Taxable Return
₹50 per day
This normally consists of:
- ₹25 CGST
- ₹25 SGST
Nil Return
₹20 per day
This normally consists of:
- ₹10 CGST
- ₹10 SGST
However, maximum late fees may be restricted according to turnover slabs and Government notifications.
Therefore, businesses should check the applicable late-fee cap instead of simply multiplying the daily fee by the total number of delayed days.
15. Interest on Delayed GST Payment
Late filing and late payment are two different issues.
If GST remains unpaid after the due date, interest may apply under Section 50 of the CGST Act.
The general rate for delayed tax payment is:
18% per annum
Interest generally applies to the tax amount payable through the electronic cash ledger, subject to the provisions of GST law.
Simple Example
Suppose a taxpayer has ₹50,000 GST payable in cash and pays it after the due date.
Even if the taxpayer later files GSTR-3B, interest may apply for the period of delay on the applicable cash liability.
Therefore, businesses should calculate both:
- Late filing fee, where applicable; and
- Interest on delayed tax payment.
16. GSTR-2B and Input Tax Credit Reconciliation
Input Tax Credit is one of the most important areas of GST compliance.
Therefore, taxpayers should reconcile their purchase records with GSTR-2B before claiming ITC.
GSTR-2B provides details of eligible and ineligible ITC based largely on information furnished by suppliers.
Consequently, businesses should regularly follow up with suppliers who have:
- Not uploaded invoices;
- Entered an incorrect GSTIN;
- Reported the wrong invoice number;
- Entered an incorrect taxable value or GST amount; or
- Reported the invoice in the wrong period.
Do not claim ITC only because you have a purchase invoice. You should also check the GST law conditions and reconcile the invoice with the information available on the GST Portal.
17. Important ITC Cut-Off Date – 30 November
One of the most important GST year-end deadlines relates to Input Tax Credit.
Under Section 16(4), the normal cut-off for claiming eligible ITC relating to an invoice or debit note of a financial year is:
30 November following the end of that financial year, or the date of filing the relevant annual return, whichever is earlier.
Therefore, for invoices relating to FY 2025-26, taxpayers should carefully review pending ITC before 30 November 2026, subject to the statutory provisions.
Example
Suppose a business forgot to claim eligible ITC on an invoice dated January 2026.
It should identify and correctly account for that missed ITC before the applicable statutory cut-off.
For this reason, businesses should complete a full ITC reconciliation well before November instead of waiting until the last few days.
18. Amendments and Corrections in GST Returns
Businesses often discover errors after filing GSTR-1.
For example:
- Wrong GSTIN
- Incorrect invoice value
- Wrong tax rate
- Missing invoice
- Incorrect credit note
- Invoice reported as B2C instead of B2B
GST generally allows taxpayers to correct eligible mistakes through subsequent returns, subject to the prescribed time limits.
Therefore, businesses should perform an annual reconciliation of:
- Books of account
- GSTR-1
- GSTR-3B
- GSTR-2B
- E-invoices, where applicable
- E-Way Bills
- Turnover reported in financial statements
19. Important GST Compliance Tips for Businesses
Businesses can avoid most GST filing problems by following a simple compliance process.
Record Transactions Regularly
Do not wait until the return due date to update your accounts.
Instead, record purchase and sales invoices throughout the month.
Reconcile Sales Before GSTR-1
Match the sales register with:
- E-invoices
- Credit notes
- Debit notes
- Advances, where applicable
- Export invoices
- B2B and B2C transactions
Reconcile ITC Before GSTR-3B
Compare purchase records with GSTR-2B and investigate missing invoices.
Keep Funds Ready for GST Payment
A taxpayer may prepare the return correctly but still face interest if sufficient funds are not available to discharge the GST liability on time.
Do Not Wait Until the Last Day
The GST Portal may experience heavy traffic near major due dates.
20. Simple GST Compliance Calendar to Remember
For a regular monthly taxpayer, remember:
For QRMP taxpayers, remember:
13th → Quarterly GSTR-1
22nd or 24th → Quarterly GSTR-3B
25th → PMT-06 for the first two months
For composition taxpayers:
18th → CMP-08 after each quarter
30 April → Annual GSTR-4
Conclusion
GST compliance becomes much easier when businesses maintain a proper filing calendar.
Regular taxpayers should mainly remember GSTR-1 by the 11th and GSTR-3B by the 20th of the following month.
Meanwhile, QRMP taxpayers should track IFF, quarterly GSTR-1, PMT-06, and quarterly GSTR-3B due dates.
Similarly, composition taxpayers should monitor CMP-08 and GSTR-4, while e-commerce operators, GST TDS deductors, ISDs, non-resident taxpayers, and OIDAR service providers should follow their specific return deadlines.
Most importantly, businesses should not treat the statutory due date as the date on which they should begin preparing their GST returns.
Instead, they should maintain proper books, reconcile GSTR-1 and GSTR-3B, review GSTR-2B, check ITC eligibility, and complete filing well before the deadline.
Timely GST compliance helps businesses avoid late fees, interest, ITC disputes, return-filing problems, and unnecessary GST notices.
Frequently Asked Questions (FAQs)
1. What is the GSTR-1 due date for monthly taxpayers?
Monthly GSTR-1 is normally due by the 11th of the following month.
2. What is the GSTR-3B due date for monthly taxpayers?
Monthly GSTR-3B is normally due by the 20th of the following month.
3. What is the GSTR-1 due date under QRMP?
Quarterly GSTR-1 under QRMP is normally due by the 13th of the month following the quarter.
4. What is the GSTR-3B due date for QRMP taxpayers?
QRMP taxpayers normally file quarterly GSTR-3B by the 22nd or 24th of the month following the quarter, depending on the state or Union Territory.
5. What is the QRMP GSTR-3B due date in Uttar Pradesh?
For a taxpayer whose principal place of business is in Uttar Pradesh, quarterly GSTR-3B is normally due by the 24th of the month following the quarter.
6. What is the PMT-06 due date?
QRMP taxpayers generally make monthly tax payments for the first two months of a quarter through PMT-06 by the 25th of the following month.
7. What is the CMP-08 due date?
CMP-08 is normally due on the 18th of the month following each quarter.
8. What is the GSTR-4 due date for FY 2025-26?
The normal due date for GSTR-4 for FY 2025-26 is 30 April 2026.
9. What is the GSTR-9 due date for FY 2025-26?
Where GSTR-9 applies, the normal due date is 31 December 2026.
10. What is the GSTR-9C due date for FY 2025-26?
Where GSTR-9C applies, the normal due date is 31 December 2026.
11. When is GSTR-9C applicable?
GSTR-9C generally applies where aggregate turnover exceeds ₹5 crore, subject to the relevant GST provisions and exclusions.
12. What is the due date for GSTR-7?
GSTR-7 is normally due by the 10th of the following month.
13. What is the due date for GSTR-8?
GSTR-8 is normally due by the 10th of the following month.
14. What is IFF under QRMP?
IFF allows QRMP taxpayers to furnish eligible B2B invoice details during the first two months of a quarter.
15. Is IFF compulsory?
No. IFF is generally an optional facility.
16. What is the late fee for GSTR-3B?
The standard late fee is generally ₹50 per day for a taxable return and ₹20 per day for a Nil return, subject to applicable maximum caps and Government notifications.
17. What is the interest rate for late GST payment?
Interest on delayed GST payment generally applies at 18% per annum, subject to the provisions of Section 50.
18. What is the ITC cut-off date for FY 2025-26?
Subject to Section 16(4), the normal cut-off is 30 November 2026 or the date of filing the relevant annual return, whichever is earlier.
19. Can GST due dates be extended?
Yes. The Government can extend specific GST filing deadlines through notifications or other prescribed measures.
Therefore, taxpayers should check the GST Portal for the latest position.
20. Should I wait until the GST due date to file my return?
No. Ideally, businesses should prepare and reconcile their GST records several days before the due date.
This reduces the risk of late fees, interest, portal problems, and reconciliation errors.