Introduction
Introduction
Goods and Services Tax (GST) is an important part of the Indian tax system. Every registered taxpayer must follow GST rules and file the required returns within the given time. These returns help the government track business sales, purchases, tax payments and Input Tax Credit (ITC).
However, many business owners find it difficult to remember the due dates of different GST returns. Missing a deadline can lead to late fees, interest and other compliance problems. Therefore, every GST-registered business should maintain a proper GST filing schedule.
In this article, we will explain the GST return filing due dates for FY 2026-27, including monthly returns, quarterly returns and annual returns. We will also discuss the different GST forms, their filing requirements and the consequences of late filing.
What Are GST Return Filing Due Dates?
GST return filing due dates are the last dates by which registered taxpayers must submit their GST returns to the government. These dates depend on the type of GST return and the taxpayer’s filing category.
For example, regular taxpayers generally file GSTR-1 and GSTR-3B every month. On the other hand, eligible small taxpayers can choose the Quarterly Return Monthly Payment (QRMP) scheme.
Similarly, composition taxpayers follow a different filing schedule. Therefore, taxpayers should understand their GST return category before checking the applicable deadlines.
GST Return Filing Due Dates for FY 2026-27
The following table provides a quick overview of the common GST return filing deadlines in India.
| GST Return Form | Purpose | General Due Date |
|---|---|---|
| GSTR-1 | Details of outward supplies | 11th of the following month |
| GSTR-1 (Quarterly) | Quarterly sales details | 13th of the month after the quarter |
| IFF | Optional invoice filing for QRMP taxpayers | 13th of the following month |
| GSTR-3B (Monthly) | Summary return and tax payment | 20th of the following month |
| GSTR-3B (Quarterly) | Quarterly summary return | 22nd or 24th of the month after the quarter |
| CMP-08 | Quarterly tax payment for composition taxpayers | 18th of the month after the quarter |
| GSTR-4 | Annual return for composition taxpayers | 30th June after the financial year |
| GSTR-5 | Return for non-resident taxable persons | 13th of the following month |
| GSTR-5A | Return for OIDAR service providers | 20th of the following month |
| GSTR-6 | Return for Input Service Distributors | 13th of the following month |
| GSTR-7 | Return for taxpayers deducting TDS | 10th of the following month |
| GSTR-8 | Return for e-commerce operators collecting TCS | 10th of the following month |
| GSTR-9 | Annual GST return | 31st December after the financial year |
| GSTR-9C | Reconciliation statement, where applicable | 31st December after the financial year |
| GSTR-10 | Final GST return after cancellation | Within 3 months of the relevant date |
Note: These are general statutory due dates. The government may extend a deadline through a notification. Always check the GST portal for the latest due date applicable to your GSTIN.
1. GSTR-1 Due Date
GSTR-1 is a monthly or quarterly GST return that contains details of outward supplies. In simple words, it reports the sales and related invoice details of a business.
Regular taxpayers who file returns monthly must submit GSTR-1 by the 11th of the following month. However, eligible taxpayers under the QRMP scheme can file GSTR-1 quarterly.
GSTR-1 Due Dates:
Monthly filing: 11th of the following month.
Quarterly filing: 13th of the month following the quarter.
For example, a monthly taxpayer must file the GSTR-1 return for October 2026 by 11 November 2026.
Similarly, a QRMP taxpayer must file the GSTR-1 return for the October–December 2026 quarter by 13 January 2027.
2. GSTR-3B Due Date
GSTR-3B is a summary GST return that taxpayers use to report their tax liability and claim eligible Input Tax Credit. It also helps businesses calculate and pay their GST dues.
Regular taxpayers who follow monthly filing must generally submit GSTR-3B by the 20th of the following month.
However, taxpayers under the QRMP scheme follow a quarterly filing schedule. Their due date depends on the state or Union Territory in which they hold GST registration.
GSTR-3B Due Dates:
Monthly taxpayers: 20th of the following month.
Quarterly taxpayers: 22nd or 24th of the month following the quarter.
For example, a monthly taxpayer must file the October 2026 GSTR-3B return by 20 November 2026.
On the other hand, a QRMP taxpayer must file the October–December 2026 return by 22 January 2027 or 24 January 2027, depending on the applicable state category.
3. QRMP Scheme GST Return Due Dates
The Quarterly Return Monthly Payment (QRMP) scheme helps eligible small taxpayers reduce their return filing work. Under this scheme, taxpayers can file GSTR-1 and GSTR-3B every quarter instead of every month.
However, they must pay their monthly tax liability during the first two months of each quarter.
The scheme is generally available to eligible taxpayers with an aggregate annual turnover of up to ₹5 crore, subject to the prescribed conditions.
Important QRMP Due Dates:
GSTR-1: 13th of the month following the quarter.
GSTR-3B: 22nd or 24th of the month following the quarter.
PMT-06: 25th of the month following the first two months of the quarter.
IFF: 13th of the following month for taxpayers who choose to use it.
For example, a taxpayer under the QRMP scheme must pay the applicable monthly tax for October 2026 by 25 November 2026 through Form PMT-06.
Therefore, taxpayers should remember that quarterly return filing does not mean they can ignore monthly tax payments.
4. CMP-08 Due Date
CMP-08 is a quarterly statement-cum-challan that composition taxpayers use to declare their self-assessed tax liability and make tax payments.
Composition taxpayers do not follow the regular GSTR-1 and GSTR-3B filing process. Instead, they pay tax through CMP-08 every quarter.
CMP-08 Due Date: 18th of the month following the relevant quarter.
For example, the CMP-08 for the October–December 2026 quarter is generally due by 18 January 2027.
5. GSTR-4 Due Date
GSTR-4 is the annual return for taxpayers registered under the GST Composition Scheme. It contains details of their business activities and tax payments during the financial year.
Composition taxpayers must generally file GSTR-4 by 30 June following the end of the financial year.
For example, the GSTR-4 return for FY 2026-27 is generally due by 30 June 2027.
However, taxpayers should check the latest GST rules and notifications before filing the return.
6. GSTR-5 Due Date
GSTR-5 applies to non-resident taxable persons who carry out taxable business activities in India.
These taxpayers must report their outward and inward supplies, tax liability and other required details through this return.
GSTR-5 Due Date: Generally, the 13th of the following month.
A non-resident taxable person should also check the applicable registration period and specific filing requirements before submitting the return.
7. GSTR-5A Due Date
GSTR-5A applies to suppliers of Online Information and Database Access or Retrieval (OIDAR) services who must file this return under GST rules.
It includes details of taxable services supplied to non-taxable online recipients in India.
GSTR-5A Due Date: 20th of the following month.
For example, the GSTR-5A return for October 2026 is generally due by 20 November 2026.
8. GSTR-6 Due Date
GSTR-6 is a monthly GST return for Input Service Distributors (ISDs). It contains details of input tax credit received and distributed among the relevant units or branches of a business.
An ISD must file GSTR-6 every month, even when there are no transactions to report, wherever filing remains applicable.
GSTR-6 Due Date: 13th of the following month.
9. GSTR-7 Due Date
GSTR-7 applies to taxpayers who must deduct Tax Deducted at Source (TDS) under GST provisions.
The return includes details of GST-TDS deducted, the amount paid and other required information.
GSTR-7 Due Date: 10th of the following month.
For example, a taxpayer must generally file the GSTR-7 return for October 2026 by 10 November 2026.
10. GSTR-8 Due Date
GSTR-8 is a monthly return for e-commerce operators who collect Tax Collected at Source (TCS) under GST.
It contains details of supplies made through the e-commerce platform and the TCS collected on those transactions.
GSTR-8 Due Date: 10th of the following month.
E-commerce operators should check their sales records and TCS details before filing the return to avoid reporting errors.
11. GSTR-9 Due Date
GSTR-9 is an annual GST return that contains a summary of the taxpayer’s business transactions during a financial year.
It includes details of sales, purchases, Input Tax Credit, tax paid and other important information. Eligible regular taxpayers must file this return according to the applicable GST provisions and exemption notifications.
GSTR-9 Due Date: 31st December following the end of the financial year.
For example, the GSTR-9 return for FY 2025-26 is generally due by 31 December 2026.
However, taxpayers should first check whether they need to file GSTR-9 for the relevant financial year, as the government may provide exemptions to certain categories.
12. GSTR-9C Due Date
GSTR-9C is a reconciliation statement that taxpayers must file when their aggregate turnover crosses the prescribed threshold.
It helps taxpayers compare the figures reported in their annual financial statements with the details declared in GST returns.
Businesses with an aggregate turnover exceeding ₹5 crore during a financial year generally need to file GSTR-9C along with GSTR-9.
GSTR-9C Due Date: 31st December following the end of the financial year, subject to applicable extensions.
For example, the GSTR-9C for FY 2025-26 is generally due by 31 December 2026.
13. GSTR-10 Due Date
GSTR-10 is the final GST return that a taxpayer must file after GST registration cancellation or surrender.
It contains details of closing stock, tax liability and other information required at the time of cancellation.
GSTR-10 Due Date: Within three months from the date of cancellation or the date of the cancellation order, whichever is later.
Therefore, taxpayers should complete their final GST return within the prescribed period to avoid additional compliance issues.
Why Is It Important to File GST Returns on Time?
Filing GST returns on time helps businesses maintain proper tax records and avoid unnecessary penalties. It also supports smooth business operations and improves GST compliance.
Here are some important reasons to follow GST return filing due dates:
1. Avoid Late Fees
Late filing of GST returns can attract late fees under the applicable GST provisions. The amount depends on the return type, delay and applicable limits.
Therefore, timely filing helps businesses avoid unnecessary expenses.
2. Avoid Interest on Late Tax Payment
If a taxpayer delays payment of GST, interest may apply to the unpaid tax amount. The general interest rate for delayed tax payment under Section 50 is 18% per annum, subject to the applicable provisions.
As a result, paying tax within the prescribed time can help reduce additional costs.
3. Maintain Proper Business Records
Regular GST filing helps businesses maintain accurate records of sales, purchases and tax payments. Moreover, it makes the preparation of annual financial statements easier.
4. Avoid Problems with Input Tax Credit
GST compliance also affects the smooth flow of Input Tax Credit. Missing returns or incorrect reporting can create problems for businesses and their customers.
Therefore, taxpayers should reconcile their purchase records and supplier invoices regularly.
5. Maintain a Good Compliance Record
Timely filing helps businesses maintain a better GST compliance record. It also reduces the risk of notices, follow-ups and other compliance issues.
What Happens If You Miss the GST Return Filing Due Date?
If a taxpayer does not file a GST return by its due date, the GST law may impose late fees and interest, depending on the nature of the default.
The following problems may arise:
Late fees may apply for delayed return filing.
Interest may apply when the taxpayer delays payment of GST.
Input Tax Credit claims may face restrictions under applicable GST rules.
The taxpayer may receive GST notices or reminders.
Pending returns may affect the filing of later returns.
The GST portal may restrict the filing of returns that are more than three years past their due dates, subject to government notifications.
Therefore, taxpayers should not ignore pending GST returns, even when they have no business transactions during a particular period.
How to Check GST Return Filing Due Dates Online?
Taxpayers can check their GST return filing due dates through the official GST portal. The portal provides return filing information based on the taxpayer’s registration and filing period.
Follow these simple steps:
Visit the official GST portal at https://www.gst.gov.in/.
Log in using your GST credentials.
Open the Services section.
Select Returns and then the relevant return dashboard.
Choose the financial year and return filing period.
Check the due dates and filing status displayed on the portal.
Complete the pending return before the applicable deadline.
In addition, taxpayers should regularly check GST notifications because the government may extend due dates for specific periods or taxpayer categories.
Tips to Avoid Missing GST Return Filing Due Dates
- Managing multiple GST return deadlines can become difficult, especially for businesses with regular transactions. However, a few simple steps can make the process easier.
Maintain a GST calendar: Note all monthly, quarterly and annual filing deadlines.
Prepare invoices regularly: Do not wait until the last date to collect sales and purchase details.
Reconcile purchase records: Compare purchase invoices with the available GSTR-2B details.
Check tax liability: Calculate the tax payable before the return filing date.
Keep sufficient funds: Arrange funds in advance to pay GST liabilities.
Use reminders: Set monthly reminders for GSTR-1, GSTR-3B and other applicable returns.
Consult a tax professional: Take professional help if you have complex GST transactions or pending returns.
By following these steps, businesses can reduce filing errors and maintain better GST compliance.
Conclusion
GST return filing is an important responsibility for every registered taxpayer in India. Different GST returns have different filing deadlines, so businesses must understand which forms apply to them and when they need to submit them.
Regular taxpayers should pay special attention to GSTR-1 and GSTR-3B deadlines. Similarly, composition taxpayers, ISDs, e-commerce operators and other registered persons must follow their respective filing schedules.
Therefore, maintain a proper GST calendar, prepare your records on time and check the official GST portal for the latest updates. Timely GST return filing can help you avoid late fees, interest and unnecessary compliance problems.
