GST Return Due Dates 2026-27 (GSTR-1, 3B, 9, QRMP)
Last updated: 27 June 2026 · Covers financial year 2026-27. Dates falling on holidays may shift; confirm on gst.gov.in.
For monthly GST filers, GSTR-1 is due on the 11th and GSTR-3B on the 20th of the following month. Quarterly (QRMP) filers — turnover up to ₹5 crore — file GSTR-1 by the 13th and GSTR-3B by the 22nd or 24th after the quarter, while paying tax monthly via PMT-06 by the 25th. Annual returns GSTR-9 and GSTR-9C are due 31 December following the financial year.
Key takeaways
- Monthly filers: GSTR-1 by the 11th, GSTR-3B by the 20th.
- QRMP filers (≤ ₹5 cr): GSTR-1 by the 13th after the quarter, GSTR-3B by the 22nd/24th, monthly tax via PMT-06 (25th).
- Composition dealers: CMP-08 quarterly (18th), GSTR-4 annually.
- TDS/TCS under GST: GSTR-7 and GSTR-8 by the 10th.
- Annual: GSTR-9 (turnover > ₹2 cr) and GSTR-9C (> ₹5 cr) by 31 December.
- Late filing: ₹50/day (₹20/day nil) plus 18% annual interest on unpaid tax.
Fact box. The two core monthly GST returns are GSTR-1 (outward supplies) by the 11th and GSTR-3B (summary and tax) by the 20th of the following month.
What are the monthly GST return due dates?
Monthly filing applies to businesses with turnover above ₹5 crore, or anyone who has not opted into the QRMP scheme. Each return covers the previous month.
| Due date | Return | What it covers |
|---|---|---|
| 10th | GSTR-7 | TDS deducted under GST |
| 10th | GSTR-8 | TCS collected by e-commerce operators |
| 11th | GSTR-1 | Outward supplies (sales) |
| 13th | GSTR-6 | Input service distributors |
| 20th | GSTR-3B | Summary return + tax payment |
GSTR-2B, the auto-drafted input-tax-credit statement, is generated on the 14th — review it before filing GSTR-3B.
What is the QRMP scheme and its due dates?
QRMP — Quarterly Return, Monthly Payment — lets businesses with aggregate turnover up to ₹5 crore file GSTR-1 and GSTR-3B quarterly while still paying tax every month. It cuts filing frequency from 24 returns a year to 8, plus monthly challans.
| QRMP obligation | Frequency | Due date |
|---|---|---|
| GSTR-1 (quarterly) | Quarterly | 13th of the month after the quarter |
| IFF (optional B2B upload) | Months 1 & 2 | 13th of the following month |
| PMT-06 (tax payment) | Months 1 & 2 | 25th of the following month |
| GSTR-3B (quarterly) | Quarterly | 22nd or 24th after the quarter |
Note on the 22nd vs 24th. The GSTR-3B due date for QRMP is the 22nd for one group of states/UTs (mostly southern and western, e.g. Maharashtra, Karnataka, Tamil Nadu, Gujarat) and the 24th for the other group (mostly northern and eastern, e.g. UP, Delhi, West Bengal, Punjab). Check your state's group.
The IFF (Invoice Furnishing Facility) is optional — use it in months 1 and 2 of a quarter so your B2B customers can claim input tax credit monthly instead of waiting for the quarterly GSTR-1.
When are the quarterly GST dates for composition dealers?
Composition dealers (turnover up to ₹1.5 crore, ₹75 lakh in special-category states) file a simpler set of returns.
| Return | Frequency | Due date |
|---|---|---|
| CMP-08 | Quarterly | 18th of the month after the quarter |
| GSTR-4 | Annual | 30 June following the FY |
When are the annual GST returns (GSTR-9 / 9C) due?
Both annual returns are due on 31 December following the close of the financial year — so for FY 2025-26, the deadline is 31 December 2026.
Fact box. GSTR-9 (annual return) is mandatory for businesses with turnover above ₹2 crore; GSTR-9C (self-certified reconciliation statement) applies above ₹5 crore. Below ₹2 crore, the annual return is optional.
What does it cost to file a GST return late?
Late filing of GSTR-1 or GSTR-3B costs ₹50 per day (₹25 CGST + ₹25 SGST), or ₹20 per day for a nil return, plus 18% annual interest on any tax paid late. The late fee is capped by turnover.
| Annual turnover | Maximum late fee (non-nil) |
|---|---|
| Nil liability | ₹500 |
| Up to ₹1.5 crore | ₹2,000 |
| ₹1.5 cr – ₹5 cr | ₹5,000 |
| Above ₹5 cr | ₹10,000 |
See the full breakdown in our GST penalty reference.
How Ankeshan helps: Ankeshan tracks your GST filing frequency (monthly or QRMP) and your state group, then reminds you before each GSTR-1, GSTR-3B and PMT-06 date — inside Excel. (Launching soon — join the waitlist.)
Frequently asked questions
When is GSTR-1 due? The 11th of the following month for monthly filers, or the 13th after the quarter for QRMP filers.
When is GSTR-3B due? The 20th of the following month for monthly filers; the 22nd or 24th after the quarter for QRMP filers, depending on your state group.
Who can use the QRMP scheme? Any GST-registered business with aggregate annual turnover up to ₹5 crore. You still pay tax monthly via PMT-06 (25th) but file returns quarterly.
Is GSTR-9 mandatory for everyone? No. It is mandatory only above ₹2 crore turnover; GSTR-9C (reconciliation) applies above ₹5 crore. Below ₹2 crore it is optional.
What is the GST late fee for a nil return? ₹20 per day (₹10 CGST + ₹10 SGST), capped at ₹500.
Sources
- CBIC / GSTN return due dates and late fees — cbic-gst.gov.in, gst.gov.in.
- GST Council notifications on QRMP state staggering and late-fee caps (07/2023, 19/2021).
General information, not professional advice. Verify each date on the official portal for your specific case. Reviewed by a Chartered Accountant; last updated 27 June 2026.
Related: Full compliance calendar 2026-27 » · GST late fees & penalties » · E-invoice & e-way bill thresholds » · Compliance hub »