GST Return Due Dates 2026-27

Staying on top of GST return due dates is non-negotiable for every registered business in India. Missing a deadline doesn't just mean a fine — it blocks your buyers' input tax credit (ITC), can suspend your GSTIN, and attracts compounding interest on unpaid tax. Use this calendar to plan ahead for FY 2026-27.

Month-by-Month GST Due Dates — FY 2026-27

Specific deadlines for every month of FY 2026-27, covering monthly filers (GSTR-1 by the 11th, GSTR-3B by the 20th) and QRMP quarterly filers.

Month	GSTR-1 (Monthly)	GSTR-3B (Monthly)	Notes
April 2026	11 May 2026	20 May 2026	Start of FY 2026-27
May 2026	11 Jun 2026	20 Jun 2026
June 2026	11 Jul 2026	20 Jul 2026	Q1 quarterly GSTR-1 due 13 Jul 2026
July 2026	11 Aug 2026	20 Aug 2026
August 2026	11 Sep 2026	20 Sep 2026
September 2026	11 Oct 2026	20 Oct 2026	Q2 quarterly GSTR-1 due 13 Oct 2026
October 2026	11 Nov 2026	20 Nov 2026
November 2026	11 Dec 2026	20 Dec 2026
December 2026	11 Jan 2027	20 Jan 2027	Q3 quarterly GSTR-1 due 13 Jan 2027; GSTR-9 due 31 Dec 2026 (FY 2025-26)
January 2027	11 Feb 2027	20 Feb 2027
February 2027	11 Mar 2027	20 Mar 2027
March 2027	11 Apr 2027	20 Apr 2027	Q4 quarterly GSTR-1 due 13 Apr 2027

QRMP quarterly GSTR-3B is due by the 22nd (Category I states) or 24th (Category II states) of the month after the quarter ends — i.e., July, October, January, and April.

GSTR-9 and GSTR-9C for FY 2026-27 are due by 31 December 2027.

Monthly Filer Due Dates (Regular Taxpayers)

Return	What it covers	Due Date
GSTR-1	Outward supplies / sales invoices	11th of the following month
GSTR-3B	Summary return — net tax payment	20th of the following month
GSTR-7	TDS deducted under GST	10th of the following month
GSTR-8	TCS collected by e-commerce operators	10th of the following month

Example: For April 2026, GSTR-1 is due 11 May 2026 and GSTR-3B is due 20 May 2026.

QRMP Scheme — Quarterly Filers

Businesses with annual aggregate turnover up to ₹5 crore can opt for the Quarterly Return Monthly Payment (QRMP) scheme. Tax is still paid monthly via challan, but returns are filed quarterly.

Return	Frequency	Due Date
GSTR-1 (IFF optional)	Quarterly	13th of month after quarter end
GSTR-3B	Quarterly	22nd (Category I states) / 24th (Category II states)
PMT-06 Challan	Monthly	25th of each month within the quarter

Category I states (22nd deadline): Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu, Dadra & Nagar Haveli, Puducherry, Andaman & Nicobar Islands, Lakshadweep.

Category II states (24th deadline): Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu & Kashmir, Ladakh, Chandigarh, Delhi.

Annual Returns

Return	Who files	Due Date
GSTR-9	All regular taxpayers (turnover > ₹2 crore)	31 December after FY end
GSTR-9C	Taxpayers with turnover > ₹5 crore (reconciliation + audit)	31 December after FY end
GSTR-4	Composition scheme dealers	30 April after FY end

For FY 2025-26 (prior year): GSTR-9 and GSTR-9C were due 31 December 2026. For FY 2026-27: GSTR-9 and GSTR-9C are due 31 December 2027.

Composition Scheme Due Dates

Return	What it covers	Due Date
CMP-08	Quarterly tax payment statement	18th of month after quarter end
GSTR-4	Annual summary return	30 April

Quarter	CMP-08 Due Date
Apr–Jun 2026	18 July 2026
Jul–Sep 2026	18 October 2026
Oct–Dec 2026	18 January 2027
Jan–Mar 2027	18 April 2027

Late Filing Penalties

Situation	Late Fee	Interest
Regular return (tax payable)	₹50/day (₹25 CGST + ₹25 SGST), max ₹5,000	18% p.a. on unpaid tax
Nil return	₹20/day (₹10 CGST + ₹10 SGST), max ₹5,000	Not applicable
GSTR-9 annual return	₹200/day (₹100 CGST + ₹100 SGST), max 0.25% of turnover	—