📅 GST Compliance Calendar FY 2026-27 — All Return Types
GST Due Date Calendar
FY 2026-27 · April 2026 – March 2027
Complete month-wise GST compliance calendar for FY 2026-27. All return types — GSTR-1, GSTR-3B, GSTR-9, GSTR-4, GSTR-7, GSTR-8, CMP-08, PMT-06, IFF. Separate views for Monthly filers, QRMP quarterly filers, and Composition dealers. Never miss a GST deadline again.
GSTR-1 Monthly
11th
GSTR-3B Monthly
20th
PMT-06 QRMP
25th
GSTR-9 Annual
31 Dec 2026
ITC Last Date
30 Nov 2026
All 12 Months FY 2026-27
Monthly + QRMP + Composition
10 Return Form Types
Category X/Y QRMP States
Late Fee & Interest Guide
3-Year Block Warning
FY 2026-27 Calendar — Filtered by Taxpayer Type
GST Compliance Calendar FY 2026-27 — All 12 Months
Click your taxpayer type to filter relevant deadlines. Monthly: turnover >₹5 Cr. QRMP: turnover ≤₹5 Cr (quarterly returns, monthly PMT-06). Composition: turnover ≤₹1.5 Cr (CMP-08 quarterly + GSTR-4 annual).
GSTR-1 (Outward Supplies)
GSTR-3B (Summary + Payment)
QRMP Quarterly / IFF
PMT-06 (QRMP Tax Payment)
CMP-08 (Composition)
GSTR-7/8 (TDS/TCS)
Annual Returns
GSTR-6/5 (ISD/NRTP)
April 2026
Q1 Start · FY 2026-27
10 AprGSTR-7 / GSTR-8 — March 2026
11 AprGSTR-1 — March 2026 (Monthly)
13 AprGSTR-6 (ISD) / GSTR-5 (NRTP) — Mar 2026
13 AprGSTR-1 Q4 Jan–Mar 2026 QRMP
18 AprCMP-08 Q4 Jan–Mar 2026 Comp
21 AprGSTR-3B — March 2026 Extended
22/24 AprGSTR-3B Q4 Jan–Mar 2026 QRMP
30 AprGSTR-4 Annual FY 2025-26 Comp Annual
May 2026
Q1 · Month 2
10 MayGSTR-7 / GSTR-8 — April 2026
11 MayGSTR-1 — April 2026 (Monthly)
13 MayGSTR-6 (ISD) / GSTR-5 (NRTP) — Apr 2026
20 MayGSTR-3B — April 2026 (Monthly)
25 MayPMT-06 — April 2026 tax payment QRMP
June 2026
Q1 · Month 3
10 JunGSTR-7 / GSTR-8 — May 2026
11 JunGSTR-1 — May 2026 (Monthly)
13 JunGSTR-6 / GSTR-5 — May 2026
20 JunGSTR-3B — May 2026 (Monthly)
25 JunPMT-06 — May 2026 tax payment QRMP
July 2026
Q1 End · Q2 Starts
10 JulGSTR-7 / GSTR-8 — June 2026
11 JulGSTR-1 — June 2026 (Monthly)
13 JulGSTR-1 Q1 Apr–Jun 2026 QRMP · GSTR-6/5
18 JulCMP-08 Q1 Apr–Jun 2026 Comp
20 JulGSTR-3B — June 2026 (Monthly)
22/24 JulGSTR-3B Q1 Apr–Jun 2026 QRMP
August 2026
Q2 · Month 5
10 AugGSTR-7 / GSTR-8 — July 2026
11 AugGSTR-1 — July 2026 (Monthly)
13 AugGSTR-6 / GSTR-5 — July 2026
20 AugGSTR-3B — July 2026 (Monthly)
25 AugPMT-06 — July 2026 tax payment QRMP
September 2026
Q2 · Month 6
10 SepGSTR-7 / GSTR-8 — August 2026
11 SepGSTR-1 — August 2026 (Monthly)
13 SepGSTR-6 / GSTR-5 — August 2026
20 SepGSTR-3B — August 2026 (Monthly)
25 SepPMT-06 — August 2026 tax payment QRMP
October 2026
Q2 End · Q3 Starts
10 OctGSTR-7 / GSTR-8 — September 2026
11 OctGSTR-1 — September 2026 (Monthly)
13 OctGSTR-1 Q2 Jul–Sep 2026 QRMP · GSTR-6/5
18 OctCMP-08 Q2 Jul–Sep 2026 Comp
20 OctGSTR-3B — September 2026 (Monthly)
22/24 OctGSTR-3B Q2 Jul–Sep 2026 QRMP
November 2026
⚠️ ITC Last Date Month
10 NovGSTR-7 / GSTR-8 — October 2026
11 NovGSTR-1 — October 2026 (Monthly)
13 NovGSTR-6 / GSTR-5 — October 2026
20 NovGSTR-3B — October 2026 (Monthly)
25 NovPMT-06 — October 2026 tax payment QRMP
30 Nov⚠️ ITC Last Date — FY 2025-26 invoices Critical
December 2026
⚠️ GSTR-9 Due Month
10 DecGSTR-7 / GSTR-8 — November 2026
11 DecGSTR-1 — November 2026 (Monthly)
13 DecGSTR-6 / GSTR-5 — November 2026
20 DecGSTR-3B — November 2026 (Monthly)
25 DecPMT-06 — November 2026 tax payment QRMP
31 DecGSTR-9 Annual FY 2025-26 Annual
31 DecGSTR-9C Reconciliation FY 2025-26 (>₹5 Cr)
January 2027
Q3 End · Q4 Starts
10 JanGSTR-7 / GSTR-8 — December 2026
11 JanGSTR-1 — December 2026 (Monthly)
13 JanGSTR-1 Q3 Oct–Dec 2026 QRMP · GSTR-6/5
18 JanCMP-08 Q3 Oct–Dec 2026 Comp
20 JanGSTR-3B — December 2026 (Monthly)
22/24 JanGSTR-3B Q3 Oct–Dec 2026 QRMP
February 2027
Q4 · Month 11
10 FebGSTR-7 / GSTR-8 — January 2027
11 FebGSTR-1 — January 2027 (Monthly)
13 FebGSTR-6 / GSTR-5 — January 2027
20 FebGSTR-3B — January 2027 (Monthly)
25 FebPMT-06 — January 2027 tax payment QRMP
March 2027
FY 2026-27 Year End
10 MarGSTR-7 / GSTR-8 — February 2027
11 MarGSTR-1 — February 2027 (Monthly)
13 MarGSTR-6 / GSTR-5 — February 2027
20 MarGSTR-3B — February 2027 (Monthly)
25 MarPMT-06 — February 2027 tax payment QRMP
31 MarCMP-02 — Composition scheme opt-in/out FY 2027-28
31 MarLUT (RFD-11) filing for Exporters — FY 2027-28
📊 All GST Returns — Quick Reference Table
Complete due date summary for all return forms in FY 2026-27.
| Return | Who Files | Frequency | Due Date | Late Fee | Key Notes |
|---|---|---|---|---|---|
| GSTR-1 | All regular taxpayers | Monthly | 11th of next month | ₹50/day, max ₹10,000 (nil: ₹500) | File before GSTR-3B. Feeds buyer GSTR-2B. |
| GSTR-1 (QRMP) | QRMP scheme ≤₹5 Cr | Quarterly | 13th after quarter | ₹50/day, max ₹10,000 | Jul, Oct, Jan, Apr. Use IFF monthly for B2B. |
| IFF | QRMP taxpayers | Monthly optional | 13th of next month | No late fee (optional) | Upload B2B invoices monthly for buyer ITC. |
| GSTR-3B | All regular taxpayers | Monthly | 20th of next month | ₹50/day, max ₹10,000 (nil: ₹500) | Primary tax payment. Cannot file after 3 years. |
| GSTR-3B (QRMP) | QRMP scheme ≤₹5 Cr | Quarterly | 22nd (Cat X) / 24th (Cat Y) | ₹50/day, max ₹10,000 | X = South/West. Y = North/East states. |
| PMT-06 | QRMP monthly tax payment | Monthly | 25th of next month | 18% p.a. interest on delay | Tax payment for months 1 & 2 of quarter. |
| CMP-08 | Composition dealers | Quarterly | 18th after quarter | 18% interest only (no late fee) | Statement not return. Jul, Oct, Jan, Apr. |
| GSTR-4 | Composition dealers | Annual | 30 April | ₹50/day max ₹2,000 | FY 2026-27 due: 30 Apr 2027. |
| GSTR-7 | GST TDS deductors (Govt) | Monthly | 10th of next month | ₹50/day, max ₹2,000 | Section 51 TDS at 2% by Govt entities. |
| GSTR-8 | E-Commerce operators | Monthly | 10th of next month | ₹50/day, max ₹10,000 | TCS at 1% (0.5% CGST + 0.5% SGST). |
| GSTR-6 | Input Service Distributors | Monthly | 13th of next month | ₹50/day, max ₹10,000 | Mandatory ISD registration from Apr 2025. |
| GSTR-5 | Non-Resident Taxable Persons | Monthly | 13th of next month | ₹50/day, max ₹10,000 | Also within 7 days of registration expiry. |
| GSTR-9 | Regular taxpayers >₹2 Cr | Annual | 31 December | ₹200/day, AATO-based cap | FY 2025-26: 31 Dec 2026. Optional ≤₹2 Cr. |
| GSTR-9C | Regular taxpayers >₹5 Cr | Annual | 31 December (with GSTR-9) | Linked to GSTR-9 | Self-certified reconciliation. File with GSTR-9. |
| GSTR-10 | Post-cancellation | One-time | 3 months from order | ₹200/day — NO CAP | ⚠️ File immediately on cancellation order. |
QRMP State Categories
QRMP Quarterly Filers — Category X & Y States
QRMP taxpayers file quarterly GSTR-3B. Due date depends on state of principal place of business.
📍 Category X — GSTR-3B due 22nd of month after quarter
Chhattisgarh · Madhya Pradesh · Gujarat · Maharashtra · Karnataka · Goa · Kerala · Tamil Nadu · Telangana · Andhra Pradesh · Daman & Diu · Dadra & Nagar Haveli · Puducherry · Andaman & Nicobar Islands · Lakshadweep
📍 Category Y — GSTR-3B due 24th of month after quarter
Himachal Pradesh · Punjab · Uttarakhand · Haryana · Rajasthan · Uttar Pradesh · Bihar · Sikkim · Arunachal Pradesh · Nagaland · Manipur · Mizoram · Tripura · Meghalaya · Assam · West Bengal · Jharkhand · Odisha · Jammu & Kashmir · Ladakh · Chandigarh · Delhi
⚠️ 3 Critical Annual Deadlines — Do NOT Miss
30 November 2026 — Last date to claim ITC for FY 2025-26 invoices (or GSTR-9 filing date, whichever is earlier). Filing GSTR-9 before this date permanently closes the ITC window — do not file GSTR-9 until all GSTR-2B reconciliation is complete.
31 December 2026 — GSTR-9 annual return and GSTR-9C reconciliation for FY 2025-26 (mandatory for AATO >₹2 Cr and >₹5 Cr respectively). Late fee: ₹200/day tiered by AATO.
3 Years from Original Due Date — The GST portal permanently blocks returns more than 3 years overdue (from July 2025 periods). Clear all pending returns immediately to preserve filing rights.
💰 Late Fee Structure — Section 47
- 📋GSTR-1 / GSTR-3B (Normal): ₹50/day (₹25 CGST + ₹25 SGST), cap ₹10,000
- 🔲NIL Returns: ₹20/day (₹10 CGST + ₹10 SGST), cap ₹500
- 📅GSTR-9 Annual: ₹200/day — tiered AATO cap (Notif. 07/2023)
- ❌GSTR-10 Final: ₹200/day — NO CAP
- 🏪GSTR-4 Composition: ₹50/day, max ₹2,000 (nil: ₹500)
- 🔐GSTR-7 TDS: ₹50/day, max ₹2,000 per return
- 💰Interest (Sec 50): 18% p.a. on unpaid tax from due date
🚨 Consequences of Non-Filing
- 💳Buyers cannot claim ITC if GSTR-1 not filed — impacts business relationships
- 🚗E-way bill blocked after 2 consecutive GSTR-3B defaults (Rule 138E)
- ⚠️GSTIN suspension — cannot issue valid tax invoices until cleared
- 🔒3-year portal block from Jul 2025 — permanent loss of filing right
- 🔍GST audit and DRC-01 demand notice with up to 100% penalty
- 📊GST compliance rating drops — visible to buyers on GSTIN portal
FAQ
GST Due Dates — Common Questions
GSTR-1 for monthly filers is due on the 11th of the following month. Example: GSTR-1 for July 2026 is due 11 August 2026. GSTR-3B for monthly filers is due on the 20th of the following month. Example: GSTR-3B for July 2026 is due 20 August 2026. Always file GSTR-1 first — from July 2025, GSTR-3B Table 3.1 auto-populates from GSTR-1, and the portal blocks certain GSTR-3B edits if GSTR-1 is not filed. Monthly filer = taxpayer with AATO above ₹5 Crore or who has opted for monthly filing.
Under the QRMP scheme (for AATO ≤₹5 Cr): GSTR-1 is due on the 13th of the month after the quarter — i.e., 13 July (Q1), 13 October (Q2), 13 January (Q3), 13 April (Q4). GSTR-3B is due on the 22nd (Category X states) or 24th (Category Y states) of the month after the quarter. PMT-06 challan (monthly tax payment for months 1 and 2 of each quarter) is due by the 25th of the following month. Tax must be paid monthly even though returns are filed quarterly.
GSTR-9 annual return for FY 2025-26 is due on 31 December 2026. GSTR-9C (self-certified reconciliation statement) for taxpayers with AATO above ₹5 Crore is also due on 31 December 2026 and must be filed along with GSTR-9. GSTR-9 is mandatory for AATO above ₹2 Crore and optional below ₹2 Crore. Critical warning: filing GSTR-9 before completing GSTR-2B reconciliation permanently closes the ITC window for FY 2025-26. Reconcile all 12 months of GSTR-2B before filing GSTR-9.
Composition dealers have two filings: (1) CMP-08 — quarterly statement of tax payment, due on the 18th of the month after each quarter (18 July, 18 October, 18 January, 18 April). Note: CMP-08 is a statement, not a return — late payment attracts 18% interest but no late fee. (2) GSTR-4 — annual return, due on 30 April of the following year. GSTR-4 for FY 2026-27 is due 30 April 2027. Late fee for GSTR-4: ₹50/day for normal, ₹20/day for nil, capped at ₹2,000 (₹500 for nil).
Yes. The CBIC can extend GST return due dates through official notifications on the recommendations of the GST Council. Extensions are granted for specific reasons — technical issues on the GST portal, natural disasters, or when there's a significant change in law. For example, GSTR-3B for March 2026 was extended from 20 April to 21 April 2026 due to portal issues. Extensions may not apply to all taxpayers — they can be limited to specific return types, specific states, or specific taxpayer categories. Always check the CBIC notification or GST portal for the latest confirmed due dates before filing.
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