Missing a GST return deadline is one of the most common compliance mistakes Indian businesses make, and it carries real financial consequences. Late fees accumulate daily, interest accrues on unpaid tax at 18% per annum, and repeated non-compliance can attract scrutiny from tax authorities. Whether you file monthly or quarterly, keeping track of every due date for the financial year 2026-27 is essential to staying compliant and avoiding unnecessary costs.
This guide covers every GST return filing deadline for the financial year 2026-27 (April 2026 to March 2027). We have organized the information by filing frequency and return type so you can find your relevant deadlines quickly. Bookmark this page and refer to it throughout the year so you never miss a filing window.
Monthly GST Filing Due Dates (Turnover Above Rs 5 Crore)
If your aggregate annual turnover exceeds Rs 5 crore, you are required to file GST returns on a monthly basis. This means filing both GSTR-1 (outward supplies) and GSTR-3B (summary return with tax payment) every month. There is no option to opt for quarterly filing at this turnover level.
GSTR-1 Due Date: 11th of the Following Month
GSTR-1 is a statement of outward supplies. It contains details of all sales invoices, credit notes, debit notes, and advances received during the tax period. Every registered taxpayer who is not under the composition scheme must file GSTR-1. For monthly filers, the due date is the 11th of the month following the tax period. For example, GSTR-1 for April 2026 is due by 11th May 2026.
Timely GSTR-1 filing is critical because your buyers depend on it. The invoice data you report in GSTR-1 flows into the auto-populated GSTR-2B of your buyers, which they use to claim Input Tax Credit (ITC). If you delay your GSTR-1, your buyers may not be able to claim their ITC on time, which can strain business relationships.
GSTR-3B Due Date: 20th of the Following Month
GSTR-3B is a self-assessed summary return where you declare your total output tax liability, claim ITC, and pay the net tax due. For monthly filers, the due date is the 20th of the month following the tax period. GSTR-3B for April 2026, for instance, must be filed by 20th May 2026.
Unlike GSTR-1, which is informational, GSTR-3B is the return where actual tax payment happens. You must ensure that the tax liability declared in GSTR-3B matches the invoices reported in GSTR-1. Any mismatch can trigger notices from the department. Use the DoAide GST Calculator to verify your tax computations before filing.
Monthly Filing Calendar 2026-27
| Tax Period | GSTR-1 Due Date | GSTR-3B Due Date |
|---|---|---|
| April 2026 | 11th May 2026 | 20th May 2026 |
| May 2026 | 11th June 2026 | 20th June 2026 |
| June 2026 | 11th July 2026 | 20th July 2026 |
| July 2026 | 11th August 2026 | 20th August 2026 |
| August 2026 | 11th September 2026 | 20th September 2026 |
| September 2026 | 11th October 2026 | 20th October 2026 |
| October 2026 | 11th November 2026 | 20th November 2026 |
| November 2026 | 11th December 2026 | 20th December 2026 |
| December 2026 | 11th January 2027 | 20th January 2027 |
| January 2027 | 11th February 2027 | 20th February 2027 |
| February 2027 | 11th March 2027 | 20th March 2027 |
| March 2027 | 11th April 2027 | 20th April 2027 |
Quarterly Filing Under the QRMP Scheme (Turnover Up to Rs 5 Crore)
The Quarterly Return Monthly Payment (QRMP) scheme is available to taxpayers whose aggregate annual turnover is up to Rs 5 crore. Under this scheme, you file GSTR-1 and GSTR-3B on a quarterly basis instead of monthly, which significantly reduces the compliance burden for small and medium businesses.
However, there is an important catch: even though returns are filed quarterly, tax must still be paid every month. For the first two months of each quarter, you pay tax using the PMT-06 challan by the 25th of each month. The actual return is filed only in the third month of the quarter.
GSTR-1 Quarterly: 13th of the Month Following the Quarter
Under QRMP, GSTR-1 is due by the 13th of the month following the quarter. So for the April-June 2026 quarter, GSTR-1 is due by 13th July 2026. You can also use the Invoice Furnishing Facility (IFF) to upload invoices for the first two months of the quarter, which helps your buyers claim ITC without waiting for the quarterly filing.
GSTR-3B Quarterly: 22nd or 24th (Based on State Category)
The quarterly GSTR-3B due date depends on where your principal place of business is registered. The government has divided states into two categories:
Category X States - Due Date: 22nd
Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu, Dadra & Nagar Haveli, Puducherry, Andaman & Nicobar Islands, and Lakshadweep.
Category Y States - Due Date: 24th
All remaining states and union territories, including Delhi, Uttar Pradesh, Rajasthan, Punjab, Haryana, Bihar, West Bengal, Odisha, Jharkhand, Uttarakhand, Himachal Pradesh, Jammu & Kashmir, Ladakh, Chandigarh, Assam, Meghalaya, Tripura, Manipur, Mizoram, Nagaland, Arunachal Pradesh, and Sikkim.
Quarterly Filing Calendar 2026-27
| Quarter | GSTR-1 Due | GSTR-3B (Cat X) | GSTR-3B (Cat Y) |
|---|---|---|---|
| Apr - Jun 2026 | 13th Jul 2026 | 22nd Jul 2026 | 24th Jul 2026 |
| Jul - Sep 2026 | 13th Oct 2026 | 22nd Oct 2026 | 24th Oct 2026 |
| Oct - Dec 2026 | 13th Jan 2027 | 22nd Jan 2027 | 24th Jan 2027 |
| Jan - Mar 2027 | 13th Apr 2027 | 22nd Apr 2027 | 24th Apr 2027 |
PMT-06 Monthly Tax Payment: 25th of Each Month
Even under the QRMP scheme, you cannot wait until the end of the quarter to pay your GST. For the first and second months of each quarter, you must deposit tax using the PMT-06 challan by the 25th of the month. You can choose between two methods to calculate the monthly tax: the fixed sum method (based on the previous quarter's liability) or the self-assessment method (based on actual transactions). Most businesses prefer the self-assessment method for better cash flow management. The DoAide GST Calculator can help you compute the correct amount to deposit each month.
Other GST Returns and Their Due Dates
Beyond GSTR-1 and GSTR-3B, several other returns apply to specific categories of taxpayers. Here is a complete list of additional GST returns and their deadlines for the financial year 2026-27.
GSTR-4: Composition Scheme Annual Return
Taxpayers registered under the Composition Scheme file a single annual return, GSTR-4, by 30th April of the following financial year. For FY 2026-27, the due date is 30th April 2028. Composition dealers must also file CMP-08, a quarterly challan-cum-statement, by the 18th of the month following each quarter.
| Return / Challan | Who Files | Frequency | Due Date |
|---|---|---|---|
| GSTR-4 | Composition dealers | Annual | 30th April (following FY) |
| CMP-08 | Composition dealers | Quarterly | 18th of month following quarter |
| GSTR-5 | Non-resident taxable persons | Monthly | 20th of following month |
| GSTR-6 | Input Service Distributors (ISD) | Monthly | 13th of following month |
| GSTR-7 | TDS deductors | Monthly | 10th of following month |
| GSTR-8 | E-commerce operators (TCS) | Monthly | 10th of following month |
| GSTR-9 | Regular taxpayers | Annual | 31st December (following FY) |
| GSTR-9C | Taxpayers (turnover > Rs 5 crore) | Annual | 31st December (following FY) |
GSTR-5: Non-Resident Taxable Persons
Non-resident taxable persons who conduct business in India but do not have a fixed establishment here must file GSTR-5 by the 20th of the month following the tax period. This return captures both inward and outward supplies and must be filed for the duration of the registration.
GSTR-6: Input Service Distributors
An Input Service Distributor (ISD) distributes ITC from common invoices to its branches or units. GSTR-6 is due by the 13th of the month following the tax period. Accurate and timely filing ensures that branches receive ITC without delays.
GSTR-7 and GSTR-8: TDS and TCS Returns
Entities required to deduct tax at source under GST (government bodies, certain PSUs, and specified persons) file GSTR-7 by the 10th of the following month. Similarly, e-commerce operators who collect tax at source file GSTR-8 by the 10th of the following month. These returns ensure that the deducted or collected tax is reported and credited to the concerned suppliers.
GSTR-9 and GSTR-9C: Annual Returns
The annual return GSTR-9 consolidates all monthly or quarterly returns filed during the year into a single comprehensive statement. Every regular taxpayer must file it. Taxpayers with turnover exceeding Rs 5 crore must also file GSTR-9C, a self-certified reconciliation statement that reconciles the audited financial statements with the GST returns. Both are due by 31st December of the following financial year. For FY 2026-27, the deadline is 31st December 2027.
Annual returns require meticulous preparation. Reconcile your books of accounts with GSTR-1, GSTR-3B, and GSTR-2B data well in advance. Use the DoAide GSTIN Lookup tool to verify vendor GSTINs and ensure your ITC claims are backed by valid registrations.
Penalties for Late Filing of GST Returns
Late Filing Penalties at a Glance
- Returns with tax liability: Rs 50 per day of delay (Rs 25 CGST + Rs 25 SGST) until the return is filed. This is subject to a maximum cap that varies by return type.
- Nil returns (no tax liability): Rs 20 per day of delay (Rs 10 CGST + Rs 10 SGST).
- Interest on unpaid tax: 18% per annum calculated from the day after the due date until the date of actual payment.
The financial impact of missing deadlines compounds quickly. Consider a business with a monthly GST liability of Rs 2 lakh that files GSTR-3B 30 days late. The late fee alone would be Rs 1,500 (30 days x Rs 50), and the interest would be approximately Rs 2,959 (Rs 2,00,000 x 18% x 30/365). Over a year, repeated delays can cost tens of thousands of rupees in avoidable penalties.
Beyond financial penalties, persistent non-compliance can lead to the suspension or cancellation of your GST registration, loss of ITC eligibility, and difficulty in getting compliance ratings that many large buyers now check before onboarding vendors.
How to Avoid Late Filing Penalties
- Set calendar reminders for every filing deadline at least five days in advance.
- Reconcile invoices weekly rather than waiting for the month-end rush.
- File nil returns on time even when there is no business activity. Non-filing attracts penalties regardless of tax liability.
- Use reliable tools like DoAide GST Tools to compute tax, verify GSTINs, and prepare your data before logging into the GST portal.
- Maintain a compliance calendar that tracks all applicable return types for your business.
Key Dates to Remember for FY 2026-27
Here is a summary of the most critical dates every GST-registered business should have on their radar for the financial year 2026-27:
- Monthly GSTR-1: 11th of every month (for the previous month's sales)
- Monthly GSTR-3B: 20th of every month (with tax payment)
- Quarterly GSTR-1 (QRMP): 13th of the month following each quarter
- Quarterly GSTR-3B (QRMP): 22nd or 24th based on state category
- PMT-06 monthly tax: 25th of each month (first two months of each quarter)
- CMP-08: 18th of the month following each quarter
- GSTR-9 / GSTR-9C: 31st December 2027
- GSTR-4: 30th April 2028
Simplify Your GST Compliance
DoAide offers free GST tools to help you calculate tax accurately, verify GSTINs, and stay on top of your filing obligations. No sign-up required.
Frequently Asked Questions
For taxpayers with annual aggregate turnover exceeding Rs 5 crore, GSTR-1 must be filed by the 11th of the month following the tax period. For example, the GSTR-1 for April 2026 is due by 11th May 2026. For those under the QRMP scheme (turnover up to Rs 5 crore), GSTR-1 is filed quarterly by the 13th of the month following the quarter.
Monthly GSTR-3B filers (turnover above Rs 5 crore) must file by the 20th of the following month. Quarterly filers under the QRMP scheme must file by the 22nd (Category X states such as Maharashtra, Karnataka, Gujarat, Tamil Nadu, and others) or the 24th (Category Y states, which includes all remaining states and UTs like Delhi, UP, Rajasthan, etc.) of the month following the quarter.
The late fee for GST returns is Rs 50 per day of delay (Rs 25 CGST + Rs 25 SGST) for returns that have a tax liability. For nil returns (no tax liability), the late fee is reduced to Rs 20 per day (Rs 10 CGST + Rs 10 SGST). In addition, interest at 18% per annum is charged on the unpaid tax amount from the day after the due date until the date of actual payment.
The Quarterly Return Monthly Payment (QRMP) scheme allows taxpayers with aggregate annual turnover of up to Rs 5 crore to file GSTR-1 and GSTR-3B quarterly instead of monthly. This reduces the total number of return filings from 24 to 8 per year. However, tax must still be paid monthly using the PMT-06 challan by the 25th of each month during the first two months of each quarter. Eligible taxpayers can opt in or out of QRMP at the beginning of each quarter.
GSTR-9 (annual return) and GSTR-9C (reconciliation statement for taxpayers with turnover above Rs 5 crore) are due by 31st December of the following financial year. For FY 2026-27, the due date is 31st December 2027. It is advisable to begin reconciliation work well in advance, as annual returns require matching data across GSTR-1, GSTR-3B, GSTR-2B, and audited financial statements.
Category X states have a GSTR-3B quarterly due date of the 22nd and include: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu, Dadra & Nagar Haveli, Puducherry, Andaman & Nicobar Islands, and Lakshadweep. Category Y states have a due date of the 24th and include all remaining states and union territories such as Delhi, Rajasthan, Uttar Pradesh, Punjab, Haryana, Bihar, West Bengal, Uttarakhand, Himachal Pradesh, Jammu & Kashmir, Ladakh, and the north-eastern states.
Final Thoughts
GST compliance is not just about paying tax on time. It is about filing accurate returns, ensuring your data matches across all return types, and maintaining clean records that withstand scrutiny. The penalties for non-compliance are not trivial, and the administrative burden of responding to notices and rectifying errors is far greater than the effort of filing on time in the first place.
For FY 2026-27, mark every due date on your calendar, set up reminders, and use tools that streamline your workflow. The DoAide GST platform provides free, accurate tools for tax calculation, GSTIN verification, and compliance planning. Whether you are a monthly filer dealing with twelve sets of returns or a QRMP quarterly filer looking to simplify your obligations, having the right tools and the right calendar makes all the difference.
Stay compliant, avoid penalties, and keep your business running smoothly.