GST compliance in India runs on a fixed monthly and quarterly rhythm. Missing a date costs money immediately through late fees and interest, and repeated delays can block your e-way bills and invite notices. This calendar sets out the regular due dates for the financial year 1 April 2026 to 31 March 2027. All dates are as per current rules and apply unless the government extends them by notification, which it sometimes does for specific months or states.
Due date table
| Return / form | Who files | Period | Due date (under current rules) |
|---|---|---|---|
| GSTR-1 | Regular taxpayers filing monthly | Each month | 11th of the following month |
| IFF (Invoice Furnishing Facility) | QRMP taxpayers, optional | First two months of each quarter | 13th of the following month |
| GSTR-1 (quarterly) | QRMP taxpayers | Each quarter | 13th of the month following the quarter |
| GSTR-3B (monthly) | Regular taxpayers filing monthly | Each month | 20th of the following month |
| GSTR-3B (quarterly, group A states) | QRMP taxpayers in the southern and western state group | Each quarter | 22nd of the month following the quarter |
| GSTR-3B (quarterly, group B states) | QRMP taxpayers in the remaining states | Each quarter | 24th of the month following the quarter |
| PMT-06 (monthly tax payment) | QRMP taxpayers | First two months of each quarter | 25th of the following month |
| GSTR-5A | OIDAR suppliers located outside India | Each month | 20th of the following month |
| GSTR-9 (annual return) | Regular taxpayers above the exemption threshold | FY 2026-27 | 31 December 2027 |
| GSTR-9C (reconciliation statement) | Taxpayers above the turnover threshold | FY 2026-27 | 31 December 2027 |
How to read the table: the due date is always counted from the end of the tax period, so the return for a month is due in the following month and the return for a quarter in the month after the quarter ends. The annual return and reconciliation statement are due in the December after the financial year closes. Where the government notifies an extension for a particular month, state or category of taxpayer, the extended date replaces the one shown, but only for the period named in the notification.
Month-by-month for a monthly filer
For a taxpayer on monthly filing, every month looks the same: GSTR-1 for the previous month by the 11th, then GSTR-3B with payment by the 20th. For example, returns for April 2026 are due on 11 May 2026 and 20 May 2026; returns for March 2027 are due on 11 April 2027 and 20 April 2027. Since GSTR-3B now auto-populates from GSTR-1 and GSTR-2B, filing GSTR-1 on time matters more than it used to: late GSTR-1 also delays your customers' input tax credit.
Quarter-by-quarter for a QRMP filer
- April to June 2026 quarter: optional IFF for April by 13 May and for May by 13 June; PMT-06 payment for April by 25 May and for May by 25 June; quarterly GSTR-1 by 13 July 2026; GSTR-3B by 22 or 24 July 2026.
- July to September 2026 quarter: IFF by 13 August and 13 September; PMT-06 by 25 August and 25 September; GSTR-1 by 13 October 2026; GSTR-3B by 22 or 24 October 2026.
- October to December 2026 quarter: IFF by 13 November and 13 December; PMT-06 by 25 November and 25 December; GSTR-1 by 13 January 2027; GSTR-3B by 22 or 24 January 2027.
- January to March 2027 quarter: IFF by 13 February and 13 March; PMT-06 by 25 February and 25 March; GSTR-1 by 13 April 2027; GSTR-3B by 22 or 24 April 2027.
Practical tip: if a due date falls on a Sunday or a public holiday, the GST portal does not automatically shift it. Unless the government notifies an extension, the return filed on the next working day is late. Set internal deadlines two to three days before the statutory date so that portal slowness on the last day does not cost you a late fee.
Late fee in brief
A late fee is charged per day for each day GSTR-1 or GSTR-3B is filed after the due date, with a lower rate for nil returns and an overall cap that depends on your turnover. GSTR-9 and GSTR-9C have their own per-day late fee with a percentage-of-turnover cap. The fee is automatically added to the next return and must be paid before that return can be filed. Our GST late fee calculator works out the exact amount for the delay period you enter, under current rules.
Interest in brief
Interest is separate from the late fee and applies only when tax is paid late. Under current rules it runs at 18% per year on the net cash tax liability, from the day after the due date until the date of payment. If you file GSTR-3B late but had no cash tax to pay (because input tax credit covered the whole liability), the late fee applies but interest does not. For a detailed explanation of both, see our late fee and interest guide.
Other dates to keep in view
- Opting in or out of QRMP for a quarter: on the portal from the first day of the second month of the previous quarter to the last day of the first month of the quarter.
- Composition scheme: CMP-08 quarterly statement by the 18th of the month after the quarter, and GSTR-4 annual return by 30 June after the financial year, under current rules.
- Letter of Undertaking for zero-rated exports: file a fresh LUT before 1 April each year.
- ITC reconciliation: compare GSTR-2B with your purchase register every month before filing GSTR-3B, because credit for an invoice is only available once the supplier reports it.
Fastlegal's annual GST filing plan covers every GSTR-1, GSTR-3B and the annual return for the year with reminders ahead of each date, so you never have to track this table yourself.
Frequently asked questions
Who can opt for the QRMP scheme?↓
Under current rules a registered person with aggregate turnover of up to ₹5 crore in the previous financial year can opt for the Quarterly Return Monthly Payment scheme. The option is exercised on the GST portal for each quarter before the quarter begins, and it applies GSTIN-wise, so different branches can choose differently.
Do I have to file GSTR-1 if there were no sales in the month?↓
Yes. A nil GSTR-1 and a nil GSTR-3B must still be filed by the due date. The late fee for a nil return is lower than for a return with tax, but it is not zero.
Which state group am I in for the QRMP GSTR-3B due date?↓
The 22nd applies to taxpayers whose principal place of business is in the southern and western states and union territories listed in the notification, broadly Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh and the related union territories. The 24th applies to the rest of the country. Check the state on your registration certificate.
Is GSTR-9 compulsory for every taxpayer?↓
Under current rules the annual return has been made optional for taxpayers with aggregate turnover up to ₹2 crore for recent years, and GSTR-9C reconciliation applies above ₹5 crore. These thresholds are set by notification each year, so confirm them for FY 2026-27 before deciding to skip the filing.
This guide is general information under rules current at the date shown, not professional advice for your situation. Rules, due dates and fees change by notification.
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