Missing a GST deadline rarely stays a small problem. A return filed even a day late triggers a per-day late fee, interest at 18% per annum on any tax that was due, and, increasingly, blocked input tax credit for your buyers when their GSTR-2B does not reflect your invoices on time. Knowing the GST return due dates for 2026-27 in advance is the cheapest compliance insurance a business can buy. This guide is a complete GST filing calendar for FY 2026-27 — return by return, with a due-date table for every major form (GSTR-1, IFF, GSTR-3B, the QRMP dates, CMP-08, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8, GSTR-9 and GSTR-9C), a consolidated month-wise calendar, and a clear breakdown of late fees and interest.
Important: GST due dates, QRMP state groupings and turnover thresholds are fixed by CBIC notifications and are revised from time to time. The government also extends specific deadlines during the year for particular states or when the portal faces issues. Treat every date below as the standard statutory position and always confirm it against the latest CBIC notification before you file.
Who Files Which GST Return?
Before the dates, it helps to see at a glance which return applies to you. Different categories of registered persons file entirely different forms, and the deadline that matters is the one tied to your registration type.
| Return / Form | Who files it | Frequency | Standard due date |
|---|---|---|---|
| GSTR-1 | All regular taxpayers (outward supplies) | Monthly | 11th of the next month |
| IFF (optional) | QRMP taxpayers — first two months of a quarter | Monthly | 13th of the next month |
| GSTR-1 (quarterly) | QRMP taxpayers | Quarterly | 13th of month after the quarter |
| GSTR-3B (monthly) | All regular monthly filers | Monthly | 20th of the next month |
| GSTR-3B (QRMP) | QRMP taxpayers | Quarterly | 22nd or 24th of month after the quarter (by state group) |
| PMT-06 | QRMP taxpayers — monthly tax payment | Monthly | 25th of the next month |
| CMP-08 | Composition taxpayers | Quarterly | 18th of month after the quarter |
| GSTR-4 | Composition taxpayers (annual) | Annual | 30th June after the financial year |
| GSTR-5 | Non-resident taxable persons | Monthly | 13th of the next month* |
| GSTR-5A | OIDAR service providers | Monthly | 20th of the next month |
| GSTR-6 | Input Service Distributors (ISD) | Monthly | 13th of the next month |
| GSTR-7 | TDS deductors under GST | Monthly | 10th of the next month |
| GSTR-8 | E-commerce operators (TCS) | Monthly | 10th of the next month |
| GSTR-9 | Regular taxpayers (annual return) | Annual | 31st December after the financial year |
| GSTR-9C | Taxpayers above the prescribed turnover | Annual | 31st December after the financial year |
*GSTR-5 is due by the 13th of the following month or within seven days of the expiry of the registration period, whichever is earlier.
GSTR-1 and IFF Due Dates for 2026-27
GSTR-1 reports your outward supplies (sales). It feeds your buyers’ GSTR-2B and decides whether they can claim input tax credit on your invoices, so a late GSTR-1 hurts your customers as much as it hurts you. How you file GSTR-1 depends on whether you are a monthly filer or under the QRMP scheme.
- Monthly filers: GSTR-1 is due on the 11th of the following month.
- QRMP filers: The quarterly GSTR-1 is due on the 13th of the month after the quarter ends. For the first two months of each quarter, QRMP taxpayers may optionally upload B2B invoices using the Invoice Furnishing Facility (IFF) by the 13th of the following month, so that buyers see those invoices in their GSTR-2B without waiting for the quarter to close.
| Filing type | Tax period | Due date (FY 2026-27) |
|---|---|---|
| GSTR-1 monthly | Each month | 11th of the next month |
| IFF (optional, QRMP) | 1st and 2nd month of each quarter | 13th of the next month |
| GSTR-1 quarterly (QRMP) | Apr–Jun 2026 | 13 Jul 2026 |
| GSTR-1 quarterly (QRMP) | Jul–Sep 2026 | 13 Oct 2026 |
| GSTR-1 quarterly (QRMP) | Oct–Dec 2026 | 13 Jan 2027 |
| GSTR-1 quarterly (QRMP) | Jan–Mar 2027 | 13 Apr 2027 |
GSTR-3B Due Dates: Monthly and QRMP
GSTR-3B is the summary return where you declare your tax liability, claim input tax credit and pay the net tax. It is the return that actually moves money, which is why interest runs from the day after its due date on any unpaid tax.
- Monthly filers: GSTR-3B is due on the 20th of the following month.
- QRMP filers: The quarterly GSTR-3B is due on the 22nd of the month after the quarter for Category-X states/UTs and the 24th for Category-Y states/UTs. The split exists so the GST portal is not overloaded on a single date. QRMP taxpayers still pay tax for the first two months of each quarter through Form PMT-06 by the 25th of the next month.
| Filing type | Tax period | Due date (FY 2026-27) |
|---|---|---|
| GSTR-3B monthly | Each month | 20th of the next month |
| GSTR-3B QRMP — 22nd group | Apr–Jun 2026 | 22 Jul 2026 |
| GSTR-3B QRMP — 24th group | Apr–Jun 2026 | 24 Jul 2026 |
| GSTR-3B QRMP — 22nd group | Jul–Sep 2026 | 22 Oct 2026 |
| GSTR-3B QRMP — 24th group | Jul–Sep 2026 | 24 Oct 2026 |
| GSTR-3B QRMP — 22nd group | Oct–Dec 2026 | 22 Jan 2027 |
| GSTR-3B QRMP — 24th group | Oct–Dec 2026 | 24 Jan 2027 |
| GSTR-3B QRMP — 22nd group | Jan–Mar 2027 | 22 Apr 2027 |
| GSTR-3B QRMP — 24th group | Jan–Mar 2027 | 24 Apr 2027 |
Which States Fall in the 22nd Group vs the 24th Group?
This is where most businesses go wrong, so check your registered state carefully. The 22nd-of-the-month group covers the southern and western states and union territories; the 24th group covers the northern, eastern and central states and union territories. If you are registered in Gurugram or anywhere else in Haryana, your QRMP GSTR-3B due date is the 24th, not the 22nd.
| Category-X — GSTR-3B due 22nd | Category-Y — GSTR-3B due 24th |
|---|---|
| Chhattisgarh | Himachal Pradesh |
| Madhya Pradesh | Punjab |
| Gujarat | Chandigarh |
| Maharashtra | Uttarakhand |
| Karnataka | Haryana |
| Goa | Delhi |
| Kerala | Rajasthan |
| Tamil Nadu | Uttar Pradesh |
| Telangana | Bihar |
| Andhra Pradesh | Sikkim |
| Daman & Diu and Dadra & Nagar Haveli | Arunachal Pradesh |
| Puducherry | Nagaland |
| Andaman & Nicobar Islands | Manipur |
| Lakshadweep | Mizoram, Tripura, Meghalaya, Assam |
| — | West Bengal, Jharkhand, Odisha |
| — | Jammu & Kashmir, Ladakh |
The QRMP Scheme Explained
The Quarterly Return Monthly Payment (QRMP) scheme lets smaller taxpayers file GSTR-1 and GSTR-3B once a quarter instead of every month, while still paying tax monthly through a simple challan. It cuts the number of filings from twenty-four a year (twelve GSTR-1 and twelve GSTR-3B) to eight.
- Eligibility: Taxpayers with aggregate turnover of up to ₹5 crore in the preceding financial year, who have filed their last due GSTR-3B, may opt into QRMP. The option is exercised GSTIN-wise and can be changed quarter to quarter within the notified windows.
- Monthly payment via PMT-06: For the first two months of each quarter, tax is paid by the 25th of the next month using Form PMT-06, under either the fixed-sum method or the self-assessment method.
- Quarterly returns: GSTR-1 is filed by the 13th of the month after the quarter, and GSTR-3B by the 22nd or 24th depending on your state group.
- The trade-off: Fewer filings, but buyers may not see your invoices in their GSTR-2B until the quarter closes — unless you use the optional IFF by the 13th for the first two months.
Composition Scheme: CMP-08 and GSTR-4
Taxpayers registered under the composition scheme do not file GSTR-1 or GSTR-3B. Instead, they pay tax quarterly through a statement-cum-challan and file one annual return.
| Form | Purpose | Frequency | Due date |
|---|---|---|---|
| CMP-08 | Quarterly statement-cum-challan to pay tax | Quarterly | 18th of the month after each quarter (18 Jul, 18 Oct, 18 Jan, 18 Apr) |
| GSTR-4 | Annual return for composition taxpayers | Annual | 30th June following the financial year (for FY 2026-27: 30 Jun 2027) |
Specialised Returns: GSTR-5, 5A, 6, 7 and 8
These returns apply to specific categories of registered persons. If you fall into one of these groups, the deadlines are just as binding as the mainstream ones — and the late fees apply equally.
| Return | Filed by | Purpose | Due date |
|---|---|---|---|
| GSTR-5 | Non-resident taxable persons (NRTP) | Outward and inward supplies of a non-resident | 13th of the next month, or within 7 days of registration expiry, whichever is earlier |
| GSTR-5A | OIDAR service providers | Online information and database access/retrieval services supplied to unregistered persons in India | 20th of the next month |
| GSTR-6 | Input Service Distributors (ISD) | Distribution of common input tax credit to branches | 13th of the next month |
| GSTR-7 | TDS deductors under GST | Details of tax deducted at source | 10th of the next month |
| GSTR-8 | E-commerce operators | Details of supplies and tax collected at source (TCS) | 10th of the next month |
Annual Returns: GSTR-9 and GSTR-9C
Beyond the periodic returns, regular taxpayers file an annual return and, above a higher turnover, a reconciliation statement. Both share the same deadline.
- GSTR-9 (annual return): A consolidated summary of the year’s outward and inward supplies, tax paid and ITC claimed. Due by 31 December following the financial year. For FY 2025-26, the due date is 31 December 2026; for FY 2026-27, it is 31 December 2027. Filing is optional for taxpayers with aggregate turnover up to ₹2 crore and mandatory above that.
- GSTR-9C (reconciliation statement): A self-certified reconciliation between the figures in GSTR-9 and the audited annual financial statements. Required for taxpayers with aggregate turnover above ₹5 crore. It carries the same 31 December due date and is filed along with GSTR-9.
| Return | Applies to (aggregate turnover) | Nature | Due date |
|---|---|---|---|
| GSTR-9 | Mandatory above ₹2 crore; optional up to ₹2 crore | Annual return | 31 December after the FY |
| GSTR-9C | Above ₹5 crore | Self-certified reconciliation statement | 31 December after the FY |
Recurring GST Due Dates at a Glance
Most GST deadlines repeat on the same day each month. This single table is the one to pin up — it maps each recurring date to the return that falls due, so you can see your whole month in one view.
| Day of month | Return / payment due |
|---|---|
| 10th | GSTR-7 (TDS), GSTR-8 (TCS) |
| 11th | GSTR-1 (monthly filers) |
| 13th | IFF (QRMP, optional), GSTR-1 quarterly (QRMP), GSTR-5 (NRTP), GSTR-6 (ISD) |
| 18th | CMP-08 (composition, quarterly) |
| 20th | GSTR-3B (monthly filers), GSTR-5A (OIDAR) |
| 22nd | GSTR-3B quarterly — Category-X states/UTs (QRMP) |
| 24th | GSTR-3B quarterly — Category-Y states/UTs incl. Haryana (QRMP) |
| 25th | PMT-06 monthly tax payment (QRMP) |
Month-Wise GST Filing Calendar for FY 2026-27
This consolidated calendar covers the main monthly returns for the financial year, April 2026 through March 2027. Each return relates to the previous month’s transactions and is filed in the month shown.
| Tax period | GSTR-7 / GSTR-8 (10th) | GSTR-1 monthly (11th) | GSTR-6 (13th) | GSTR-3B monthly (20th) |
|---|---|---|---|---|
| April 2026 | 10 May 2026 | 11 May 2026 | 13 May 2026 | 20 May 2026 |
| May 2026 | 10 Jun 2026 | 11 Jun 2026 | 13 Jun 2026 | 20 Jun 2026 |
| June 2026 | 10 Jul 2026 | 11 Jul 2026 | 13 Jul 2026 | 20 Jul 2026 |
| July 2026 | 10 Aug 2026 | 11 Aug 2026 | 13 Aug 2026 | 20 Aug 2026 |
| August 2026 | 10 Sep 2026 | 11 Sep 2026 | 13 Sep 2026 | 20 Sep 2026 |
| September 2026 | 10 Oct 2026 | 11 Oct 2026 | 13 Oct 2026 | 20 Oct 2026 |
| October 2026 | 10 Nov 2026 | 11 Nov 2026 | 13 Nov 2026 | 20 Nov 2026 |
| November 2026 | 10 Dec 2026 | 11 Dec 2026 | 13 Dec 2026 | 20 Dec 2026 |
| December 2026 | 10 Jan 2027 | 11 Jan 2027 | 13 Jan 2027 | 20 Jan 2027 |
| January 2027 | 10 Feb 2027 | 11 Feb 2027 | 13 Feb 2027 | 20 Feb 2027 |
| February 2027 | 10 Mar 2027 | 11 Mar 2027 | 13 Mar 2027 | 20 Mar 2027 |
| March 2027 | 10 Apr 2027 | 11 Apr 2027 | 13 Apr 2027 | 20 Apr 2027 |
QRMP filers should overlay their quarterly GSTR-1 (13th), GSTR-3B (22nd or 24th) and the monthly PMT-06 payments (25th, for the first two months of each quarter) onto the same calendar.
Late Fees on Delayed GST Returns
The cost of a late return has two separate components — a late fee and interest — and both run from the day after the due date. The late fee is a fixed per-day charge, split equally between CGST and SGST, and is subject to a cap that depends on your turnover.
| Return type | Late fee per day | Maximum cap |
|---|---|---|
| GSTR-3B / GSTR-1 — nil return | ₹20 per day (₹10 CGST + ₹10 SGST) | ₹500 (₹250 + ₹250) |
| GSTR-3B / GSTR-1 — turnover up to ₹1.5 crore | ₹50 per day (₹25 + ₹25) | ₹2,000 (₹1,000 + ₹1,000) |
| GSTR-3B / GSTR-1 — turnover ₹1.5 crore to ₹5 crore | ₹50 per day (₹25 + ₹25) | ₹5,000 (₹2,500 + ₹2,500) |
| GSTR-3B / GSTR-1 — turnover above ₹5 crore | ₹50 per day (₹25 + ₹25) | ₹10,000 (₹5,000 + ₹5,000) |
| GSTR-9 (annual return) | Turnover-linked per-day fee, capped at a percentage of turnover in the state/UT | Per notification — confirm current slab |
The key takeaway: a nil return still attracts a late fee if filed late, and the late fee keeps accruing until the return is filed. Because the portal will not let you file a later period until the earlier one is cleared, a single missed month tends to snowball into several.
Interest Under Section 50 of the CGST Act
Late fee is the penalty for filing late; interest is the charge for paying tax late. Interest is governed by Section 50 of the CGST Act, 2017, and applies even where the return itself was filed on time but the tax was paid after the due date.
- 18% per annum on the net tax paid late — that is, the tax actually discharged in cash after the due date, calculated for the exact number of days of delay. Where the tax was already lying in your electronic cash ledger, interest is generally limited to the net cash component.
- 24% per annum in the specific case where input tax credit has been wrongly availed and utilised, or output liability has been understated in a way that involves excess ITC, as set out in Section 50(3). This higher rate is reserved for ITC-related defaults, not ordinary late payment.
| Situation | Interest rate (Section 50) |
|---|---|
| Tax paid after the due date (delayed payment) | 18% per annum |
| ITC wrongly availed and utilised / undue or excess ITC claimed | 24% per annum |
If you have already received a demand because of a short payment or an ITC mismatch, read our guide on how to respond to a GST notice before the matter escalates.
Always Confirm the Current Date Before You File
Every date, threshold, late-fee figure and interest rate in this article reflects the standard statutory position for FY 2026-27. The GST regime changes frequently: CBIC notifies deadline extensions for specific states or returns, revises late-fee caps, and occasionally adjusts thresholds. Before you rely on any date here, confirm it against the latest CBIC notification on the official GST portal, or check with your Chartered Accountant. A date that was correct last quarter may have been extended this one.
How to Never Miss a GST Deadline
The businesses that stay clean on compliance treat filing as a routine, not a month-end scramble. A few habits make the difference.
- Reconcile monthly, not at the deadline. Match your sales register, GSTR-1 and GSTR-2B every month so there are no surprises on the 19th.
- Set reminders three days early. Treat the 8th as your GSTR-1 target and the 17th as your GSTR-3B target — that leaves room to fix errors before the actual date.
- Keep the cash ledger funded. GSTR-3B cannot be filed until the tax is paid; an empty ledger on the 20th means a late filing even if the return is ready.
- File nil returns too. No transactions does not mean no return. A nil GSTR-1 and GSTR-3B are still mandatory and still attract a late fee if missed.
- Verify every extension at source. Genuine extensions come through CBIC notifications, not social-media rumours. Confirm before you rely on one.
Hand Your GST Calendar to a Specialist
For a business with a handful of invoices a month, self-filing is workable. As volume grows, so does the risk: a mismatch between GSTR-1 and GSTR-3B, ITC claimed against an invoice a supplier never reported, or a missed QRMP payment can all surface later as a notice. A Chartered Accountant handles the monthly reconciliation, files within the deadlines, keeps your ITC clean and flags issues before the department does — usually for a fraction of what the late fees, 18% interest and blocked credit of a few missed months would cost.
At Khatabahi Taxpert Solution, we manage end-to-end GST return filing for businesses across Gurugram, Delhi NCR and the rest of India. If you would rather hand the calendar to a specialist who files on time every month, speak to a GST consultant in Gurgaon. Call us on +91 87089 01473 or message us on WhatsApp.
Frequently Asked Questions
What is the GSTR-3B due date for QRMP filers in Haryana?
Haryana falls in the Category-Y (24th) group, so a QRMP taxpayer registered in Gurugram or anywhere in Haryana files the quarterly GSTR-3B by the 24th of the month after the quarter. Tax for the first two months of the quarter is still paid by the 25th of each month through Form PMT-06.
What happens if I miss a GST return due date?
A late fee starts accruing per day from the day after the due date, and interest at 18% per annum applies to any tax paid late. The portal also blocks the next period’s return until the earlier one is filed, so a single missed month can hold up your filings and affect your buyers’ input tax credit.
Can GST due dates be extended?
Yes. CBIC extends specific due dates during the year through formal notifications, often for particular states during disruptions or when the portal faces issues. An extension is valid only once notified, so confirm it from the official source rather than acting on hearsay.
Is the GSTR-9 annual return mandatory for everyone?
No. GSTR-9 is optional for taxpayers whose aggregate turnover is up to ₹2 crore and mandatory above that. GSTR-9C, the self-certified reconciliation statement, is required where aggregate turnover exceeds ₹5 crore. Both are due by 31 December following the financial year.
Do I need to file a return if there were no transactions?
Yes. A nil GSTR-1 and a nil GSTR-3B are still mandatory for the period, even with zero sales and zero purchases. Skipping a nil return attracts a late fee — ₹20 per day, capped at ₹500 — just like any other delayed filing.
