GST Due Dates Calendar 2026: Month-Wise GST Return Filing Due Dates

Last Updated on August 5, 2026

The GST system in India requires strict adherence to its due dates so that companies can smoothly run their business. Being aware of the GST Due Dates Calendar can save businesses, taxpayers, and professionals from penalties and late fees. This guide is meant for Indian businesses that want to facilitate their monthly, quarterly, and yearly compliance with GST. Here you will learn about important deadlines for various returns, eligibility conditions, necessary documents, filing procedures, and common mistakes.

What is a GST Due Dates Calendar?

GST Due Dates Calendar is an important tax timetable that indicates the filing deadlines of returns by Indian businesses to the Central Board of Indirect Taxes and Customs (CBIC). The table specifies the deadlines regarding filing outward supply details, summary returns, and annual recapitulations to ensure compliance. Compliance helps to maintain transparency about taxation between states, while on a functional basis, it helps plan cash flows for companies and to continue to be eligible for Input Tax Credit (ITC). It can be said that the GST Due Dates Calendar serves as a roadmap towards avoiding penalties.

GST Due Dates Calendar 2026: Month-Wise Table

1. Monthly Filers: GSTR-1, GSTR-3B, GSTR-7, GSTR-8, GSTR-6

Month (2026)	For Tax Period	GSTR-1 Due	GSTR-3B Due	GSTR-7 / GSTR-8 Due (TDS/TCS)	GSTR-6 Due (ISD)
January	December 2025	11 Jan	20 Jan	10 Jan	13 Jan
February	January 2026	11 Feb	20 Feb	10 Feb	13 Feb
March	February 2026	11 Mar	20 Mar	10 Mar	13 Mar
April	March 2026	11 Apr	21 Apr (extended from 20 Apr, Notification 01/2026-CT)	10 Apr	13 Apr
May	April 2026	11 May	20 May	10 May	13 May
June	May 2026	11 Jun	20 Jun	10 Jun	13 Jun
July	June 2026	11 Jul	20 Jul	10 Jul	13 Jul
August	July 2026	11 Aug	20 Aug	10 Aug	13 Aug
September	August 2026	11 Sep	20 Sep	10 Sep	13 Sep
October	September 2026	11 Oct	20 Oct	10 Oct	13 Oct
November	October 2026	11 Nov	20 Nov	10 Nov	13 Nov
December	November 2026	11 Dec	20 Dec	10 Dec	13 Dec

Applies to taxpayers with turnover above ₹5 crore, and any taxpayer who has not opted into the QRMP scheme.

2. QRMP Scheme Filers: GSTR-1, GSTR-3B, PMT-06, CMP-08

Quarter	Months Covered	GSTR-1 Due	GSTR-3B Due (Category X states)	GSTR-3B Due (Category Y states)	PMT-06 Due (Months 1 & 2)	CMP-08 Due (Composition)
Q4 FY 2025-26	Jan–Mar 2026	13 Apr 2026	22 Apr 2026	24 Apr 2026	25 Feb & 25 Mar 2026	18 Apr 2026
Q1 FY 2026-27	Apr–Jun 2026	13 Jul 2026	22 Jul 2026	24 Jul 2026	25 May & 25 Jun 2026	18 Jul 2026
Q2 FY 2026-27	Jul–Sep 2026	13 Oct 2026	22 Oct 2026	24 Oct 2026	25 Aug & 25 Sep 2026	18 Oct 2026
Q3 FY 2026-27	Oct–Dec 2026	13 Jan 2027	22 Jan 2027	24 Jan 2027	25 Nov & 25 Dec 2026	18 Jan 2027

Category X: Chhattisgarh, MP, Gujarat, Maharashtra, Karnataka, Goa, Kerala, TN, Telangana, AP, and the UTs of Daman & Diu, Dadra & Nagar Haveli, Puducherry, Andaman & Nicobar, Lakshadweep.

Category Y: Remaining states (Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, UP, Bihar, Sikkim, and North-Eastern states, West Bengal, Jharkhand, Odisha, J&K, Ladakh, Chandigarh, Delhi).

3. Annual Returns

Return	Applicability	For Financial Year	Due Date
GSTR-4 (Composition dealers)	Composition scheme taxpayers	FY 2025-26	30 June 2026
GSTR-9 (Annual Return)	Turnover above ₹2 crore	FY 2025-26	31 December 2026
GSTR-9C (Reconciliation Statement)	Turnover above ₹5 crore	FY 2025-26	31 December 2026

Note: Dates above reflect the standard statutory due dates under the CGST Act, 2017. Cross-check the live date on the GST portal before filing.

Why is the GST Due Dates Calendar important?

• From a legal perspective, it validates the meeting of statutory obligations under the Central Goods and Services Tax (CGST) Act, 2017.
• As far as business importance is concerned, this calendar ensures uninterrupted B2B operations, since buyers would depend on timely filing of GSTR-1 for their ITC purposes.
• From a compliance point of view, it will guarantee the achievement of good GST compliance scores, without getting accounts frozen or registrations cancelled.
• The consequences of ignoring the calendar would be hefty late fees accumulating daily, 18% yearly interest applied on unpaid tax obligations and losing business credibility.

2026 portal change to note: From the November 2025 tax period onward, auto-populated inter-state supply figures in GSTR-3B’s Table 3.2 are locked and non-editable; they pull directly from GSTR-1/1A. Any correction must be made through GSTR-1A before filing GSTR-3B, making early, accurate GSTR-1 filing more important than ever.

Requirements for GST Filing

1. Active GST Identification Number (GSTIN).
2. The business must be active in operations on the GST platform.
3. Accurate records of sales, purchases, credit notes, and payments of tax must be maintained.
4. A valid digital signature certificate (DSC) or electronic verification code (EVC) must be available.

Documents Required for GST Filing

1. Sales Invoices: All B2B, B2C, debit notes, and credit notes issued for that period.
2. Purchase Invoices: Records needed for determining eligibility of ITC as given in the auto-populated GSTR-2B statements.
3. Bank Statements: Proof of payment made to the tax department and bank reconciliation.
4. Import documents/export documents: Proof of Import for goods sold.

Step-by-Step Process for GST Filing

1. Preparation: Gather monthly and quarterly sales and purchase registers, and tax ledgers.
2. Document collection: Match data from purchase records against the data auto-generated on GSTR-2B on the GST portal.
3. Application/filing: Complete a GSTR-1 for the sales made and GSTR-3B for finding out the tax liabilities on the GST portal.
4. Verification: Check true tax liabilities. Use eligible ITC if there’s any outstanding liability.
5. Approval/certificate: Complete the filing with either DSC or EVC OTP verifications.
6. Post-filing: Preserve the Application Reference Number (ARN) for records.

Costs for GST Filing

• Government Charges: ₹0. There are no charges for timely filing. Late charges come into play only in case of default.
• Professional Charges: Based on the size of the business and the number of invoices generated by it.
• Factors Influencing Pricing: Number of filings, complexity of reconciliations, preference for monthly vs. quarterly schemes.

Compliance Requirements After GST Filing

1. Keeping the copies of filed returns and tax journals for a period of 72 months is mandatory.
2. Continuously reconciling GSTR-2B with the internal purchase journal to identify missing invoices.
3. Annual returns (GSTR-9) and the reconciliation statement (GSTR-9C) need to be filed as per the statutory timelines.
4. Returns can no longer be filed after 3 years. Since 1st July 2025 (per the Finance Act, 2023), GSTR-1, GSTR-3B, GSTR-4, GSTR-9, and other returns cannot be filed on the GST portal once 3 years have passed from their original due date. The portal permanently blocks that period; there is no exception, even for genuine hardship. Businesses with old pending returns should reconcile and file immediately.

Penalty for Non-Compliance with GST Filing

1. Delays: ₹50/day (₹25 CGST + ₹25 SGST) for regular returns, ₹20/day (₹10 + ₹10) for Nil returns, capped at a maximum depending on turnover slab and return type (e.g., GSTR-9 late fees are separately tiered, ₹50/₹100/₹200 per day based on turnover, capped at 0.04%–0.5% of turnover).
2. Interests: An interest of 18% p.a. on the unpaid net tax liability applies. Interest is charged at 24% p.a. (instead of the standard 18%) where excess Input Tax Credit is wrongly availed, or output tax is suppressed.
3. Blocking of E-way Bill: If there are two or more consecutive non-filings of returns, the generation of an e-way bill is stopped.
4. Risk of Cancellation: Continuous non-filing may lead to cancellation of GSTIN.

Common Mistakes to Avoid while Filing GST

1. Errors in documentation: GSTR-1 has errors with HSN codes or GSTIN.
2. Filing incorrectly: Claiming ITC without reconciling with the data from GSTR-2B generated automatically.
3. Missing deadlines: Waiting for the last day of filing leads to technical glitches in the GST portal.
4. Non-compliance and non-usage of post-registration compliance procedures: Not filing Nil returns in case of no transactions.

Benefits of Following GST Calendar

1. Practical: Prevents last-minute panic.
2. Legal: Protects management from notices and recovery actions.
3. Business credibility: Ensures smooth flow of ITC between businesses.
4. Growth assistance: Assists in getting working capital loans.

How Kanakkupillai Can Help You with GST Filing?

1. Committed GST Filing and Management of Returns

• Timely Submission: Services are offered at a high speed for completion of GST returns, maintaining compliance for business without delays.
• Accurate Implementation: Accurate filing services are provided, and reminders are sent on time so deadlines are never missed.
• Wide-ranging Support: Complete management is supplied for all monthly, quarterly, and yearly return taxes.

2. Professional Tax Advice and Compliance

• Expert Advice: Expert tax guidance is offered based on the exact business model and financial structure of companies.
• Fresh Experts: Highly qualified staff is resorted to who are well aware of tax policy changes and updates.
• Risk Control: Constant compliance with the law makes it possible to prevent financial problems faced by companies.

3. Business Registration and All-in-one Services

• Company Registration: The registration process becomes easier for startup and private limited companies in India.
• Intellectual Property: Trademark registration services are offered to protect the brands of business organisations.
• Financial Planning: Virtual accounting and financial planning services are provided so that owners can continue with business development.

4. Invoice & Input Tax Credit Optimisation

• Maximised ITC Claims: Helps companies to receive the maximum Input Tax Credit (ITC) for each of their tax payments made.
• Invoice Management: Uses systems such as Invoice Management System (IMS) that help create better invoices.
• Recordkeeping: Guarantees that firms follow all tax regulations when preparing their records.

5. Complete GST Refunds & Registrations

• General Registration: Deals with the provisioning of GST registration without any hassle.
• Refund Management: Helps tap into troublesome and hassle-free GST refund claims.
• Compliance Monitoring: Keeps track of the compliance of the application process.

6. Saving Costs & Helping Businesses Grow

• Avoiding Penalties: Alerts companies to make timely payments so that they can avoid paying penalties.
• Strategic Tax Planning: Helps organise long-term tax planning along with other types of financial planning.
• Focusing on Core Business Activities: Looks after the complicated accounting work that entrepreneurs are supposed to deal with.

Conclusion

Following the GST Due Dates Calendar is very important for any business that operates in the country. Compliance allows you to avoid penalties that can hurt your finances and relationships. Make sure that your timelines match the CBIC timelines.

Frequently Asked Questions (FAQs)

1. Is GST filing mandatory for businesses with zero sales?

Yes, filing a “Nil Return” is mandatory for all registered GST taxpayers even if no transactions were conducted in the tax period.

2. Who can opt for the QRMP scheme?

Taxpayers with an aggregate annual turnover of up to ₹5 Crores in the preceding financial year can opt for the QRMP scheme.

3. What documents are needed to file monthly GST returns?

You need sales invoices, purchase records, credit/debit notes, and bank payment details.

4. How much time does it take to file GST returns?

Online submission takes under an hour if purchase registers are pre-reconciled against GSTR-2B data.

5. What is the penalty for late GST filing?

A late fee of up to ₹50 per day (₹20 per day for Nil returns) plus 18% per annum interest on unpaid tax liabilities applies.

6. What are the monthly filing due dates for GSTR-7 and GSTR-8?

The due date for filing GSTR-7 (TDS) and GSTR-8 (TCS) is the 10th of the following month.

7. When is the monthly deadline for GSTR-1 and GSTR-3B?

GSTR-1 for outward supplies is due on the 11th of the following month, while GSTR-3B for summary filing is due on the 20th of the following month.

8. How do quarterly GSTR-3B due dates differ by state?

Under the QRMP scheme, quarterly GSTR-3B deadlines depend on geography: Group 1 states file by the 22nd and Group 2 states file by the 24th of the following month.

9. Can I still file a GST return that is more than 3 years overdue?

No. Since 1st July 2025, the GST portal permanently blocks filing of any return once 3 years have passed from its due date, under the Finance Act, 2023 amendment.

10. Is GSTR-9C required for all businesses filing GSTR-9?

No. GSTR-9C is required only where aggregate annual turnover exceeds ₹5 crore. It is a self-certified reconciliation statement between GSTR-9 and the taxpayer’s audited financial statements.

11. What happens if I miss the CMP-08 due date as a composition dealer?

CMP-08 attracts the same late fee structure as regular returns: ₹50/day (₹25 CGST + ₹25 SGST), with interest at 18% p.a. on any tax shortfall.