Why GST deadlines matter more than ever
Missing a GST deadline is no longer just about paying a late fee. From January 2026, the GST portal automatically suspends your registration if you miss two consecutive GSTR-3B filings — with no prior notice. That means you cannot file future returns, cannot generate e-way bills, and your buyers cannot claim Input Tax Credit (ITC) on their purchases from you. Reactivation requires filing all pending returns along with full late fees.
This GST calendar for FY 2026–27 covers every major filing deadline from April 2026 to March 2027, including monthly GSTR-1 and GSTR-3B dates, quarterly QRMP deadlines, composition dealer returns (CMP-08 and GSTR-4), annual returns (GSTR-9, GSTR-9C), and more. Whether you are a small business, an MSME, or a CA managing multiple clients, this is the only GST due date reference you need.
GSTR-1
11th
of every following month
(monthly filers)
(monthly filers)
GSTR-3B
20th
of every following month
(monthly filers)
(monthly filers)
GSTR-7 & 8
10th
of every following month
(TDS/TCS deductors)
(TDS/TCS deductors)
QRMP GSTR-3B
22/24th
after quarter end
(state-wise)
(state-wise)
GSTR-9 Annual
31 Dec
2027 — for FY 2026–27
regular taxpayers
regular taxpayers
Complete filing calendar FY 2026–27
GSTR-3B (tax payment)
GSTR-1 (outward supplies)
GSTR-7 & 8 (TDS/TCS)
GSTR-5 & 6 (non-resident/ISD)
Quarterly / special
The QRMP scheme (Quarterly Return Monthly Payment) is for businesses with annual turnover up to ₹5 crore. Under QRMP, you file GSTR-1 and GSTR-3B quarterly — but you must still pay tax every month via PMT-06 by the 25th.
Quarterly GSTR-1 & GSTR-3B filing dates
File once every quarter — much simpler than monthly
Q1 (Apr–Jun 2026) GSTR-1
13 July 2026
Q1 (Apr–Jun 2026) GSTR-3B
22nd (Category 1 states) / 24th (Category 2 states)
22/24 Jul 2026
Q2 (Jul–Sep 2026) GSTR-1
13 Oct 2026
Q2 (Jul–Sep 2026) GSTR-3B
22/24 Oct 2026
Q3 (Oct–Dec 2026) GSTR-1
13 Jan 2027
Q3 (Oct–Dec 2026) GSTR-3B
22/24 Jan 2027
Q4 (Jan–Mar 2027) GSTR-1
13 Apr 2027
Q4 (Jan–Mar 2027) GSTR-3B
22/24 Apr 2027
PMT-06 — Monthly tax payment under QRMP
Even on QRMP, tax must be deposited every month by the 25th (except the last month of each quarter)
April 2026 payment
25 May 2026
May 2026 payment
25 June 2026
July 2026 payment
25 Aug 2026
August 2026 payment
25 Sep 2026
October 2026 payment
25 Nov 2026
November 2026 payment
25 Dec 2026
January 2027 payment
25 Feb 2027
February 2027 payment
25 Mar 2027
Annual & special returns — FY 2026–27
These are filed once a year or half-yearly — mark these in your calendar now
GSTR-4 — Composition dealer annual return
For taxpayers under the composition scheme
30 Apr 2027
GSTR-9 — Annual return
For all regular taxpayers with turnover above ₹2 crore
31 Dec 2027
GSTR-9C — Reconciliation statement
For taxpayers with annual turnover above ₹5 crore
31 Dec 2027
CMP-08 Q1 — Composition challan (Apr–Jun 2026)
18 Jul 2026
CMP-08 Q2 — Composition challan (Jul–Sep 2026)
18 Oct 2026
CMP-08 Q3 — Composition challan (Oct–Dec 2026)
18 Jan 2027
CMP-08 Q4 — Composition challan (Jan–Mar 2027)
18 Apr 2027
ITC-04 H1 — Job work statement (Apr–Sep 2026)
Filed by manufacturers for goods sent to job workers
25 Oct 2026
ITC-04 H2 — Job work statement (Oct 2026–Mar 2027)
25 Apr 2027
RFD-11 / LUT — Letter of Undertaking for exporters
Must be filed before the first export of each FY
31 Mar 2027
Note: GSTR-9 is optional for taxpayers with turnover below ₹2 crore for FY 2026–27, subject to government notification.
Missing GST deadlines is expensive — and from 2026, the consequences go well beyond late fees. Here is everything you need to know.
₹50/day
Standard late fee for GSTR-1 and GSTR-3B (₹25 CGST + ₹25 SGST per day)
₹20/day
Reduced rate for NIL return filers who had no transactions in the period
₹5,000
Maximum late fee cap per return for GSTR-1 and GSTR-3B
18% p.a.
Interest on unpaid GST tax liability — calculated daily from due date
₹200/day
Late fee for GSTR-9 annual return (₹100 CGST + ₹100 SGST per day)
0.25%
Of turnover in state/UT — maximum cap for GSTR-9 late fee
🚫 What happens if you miss 2 consecutive GSTR-3B filings (from Jan 2026):
The GST portal automatically suspends your registration — no notice, no grace period. Once suspended: you cannot file any future returns, e-way bill generation is blocked (you cannot move goods), and your buyers cannot claim Input Tax Credit on purchases from you. Reactivation requires filing all pending returns with full late fees before the portal restores access.
The GST portal automatically suspends your registration — no notice, no grace period. Once suspended: you cannot file any future returns, e-way bill generation is blocked (you cannot move goods), and your buyers cannot claim Input Tax Credit on purchases from you. Reactivation requires filing all pending returns with full late fees before the portal restores access.
Frequently asked questions
What is the due date for GSTR-3B every month?
For monthly filers, GSTR-3B is due on the 20th of the following month. So for April 2026 transactions, you must file GSTR-3B by 20 May 2026. Under the QRMP scheme, quarterly filers have until the 22nd or 24th of the month following the quarter end (the exact date depends on which state you are in).
What is the GSTR-1 due date for monthly filers?
GSTR-1 for monthly filers is due on the 11th of every following month. For example, for supplies made in April 2026, GSTR-1 must be filed by 11 May 2026. Under the QRMP scheme, quarterly GSTR-1 is due by the 13th of the month following the quarter.
Who should file under the QRMP scheme?
The QRMP (Quarterly Return Monthly Payment) scheme is for registered taxpayers with aggregate annual turnover up to ₹5 crore. Under QRMP, you file GSTR-1 and GSTR-3B quarterly (4 times a year instead of 12), but you must still deposit tax monthly via PMT-06 by the 25th of every month.
What is the penalty for missing GSTR-3B?
The late fee for GSTR-3B is ₹50 per day (₹25 CGST + ₹25 SGST), capped at ₹5,000 per return. NIL return filers pay only ₹20 per day. In addition, you must pay 18% annual interest on any outstanding tax amount. From January 2026, missing two consecutive GSTR-3B filings also leads to automatic suspension of your GST registration.
When is GSTR-9 (annual return) due for FY 2026–27?
GSTR-9 for FY 2026–27 is due on 31 December 2027. GSTR-9C (the reconciliation statement for taxpayers with turnover above ₹5 crore) is also due on the same date. Note that GSTR-9 is generally optional for taxpayers with turnover below ₹2 crore, subject to the government's annual notification.
What is the new 3-year limit on GST return filing?
From FY 2026–27, the government has introduced a 3-year time limit from the original due date to file any GST return (GSTR-1, GSTR-3B, GSTR-4, GSTR-9, and others). This means if you miss a return, you cannot file it after 3 years — it is permanently lost. This particularly impacts businesses that previously caught up on older returns at year-end.
What happens if a GST due date falls on a Sunday or public holiday?
If the due date for any GST return falls on a Sunday, public holiday, or bank holiday, the next working day becomes the due date. Always check the GST portal or official CBIC notifications for any changes to standard deadlines, as the government occasionally announces extensions through official notifications.
What is the difference between GSTR-3B and GSTR-1?
GSTR-1 is a statement of your outward supplies — it lists all sales invoices, credit/debit notes, and exports you made during the month. It allows your buyers to see and claim Input Tax Credit. GSTR-3B is the summary return where you declare your actual tax liability and make the GST payment. Both must be filed every month — GSTR-1 by the 11th, GSTR-3B by the 20th.
Who needs to file GSTR-7 and GSTR-8?
GSTR-7 must be filed by entities that deduct Tax Deducted at Source (TDS) under GST — typically government bodies and certain notified entities. GSTR-8 is for e-commerce operators who collect Tax Collected at Source (TCS). Both are due on the 10th of the following month.
Disclaimer: This GST calendar is for informational purposes only and is based on standard GST rules as of April 2026. Due dates are subject to change through official CBIC notifications and government orders. GSTwala.tech makes every effort to keep this page updated, but always verify deadlines on the official GST portal (gst.gov.in) or consult a qualified Chartered Accountant for your specific situation.