GST Filing Calendar · FY 2026-27

GST Return Due Dates 2026-27 —
GSTR-1, 3B, QRMP & Annual

The full GST filing calendar for FY 2026-27: GSTR-1 by the 11th, GSTR-3B by the 20th, the QRMP quarterly dates, GSTR-9 and GSTR-9C annual deadlines, plus late fees and interest.

Updated for FY 2026-27 GST Expert Reviewed Monthly & QRMP Dates

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11thGSTR-1 monthly

20thGSTR-3B monthly

31 DecGSTR-9 annual

18%interest p.a.

Quick Answer

For FY 2026-27, a regular monthly filer must file GSTR-1 by the 11th of the following month and GSTR-3B by the 20th. Under the QRMP scheme (turnover up to Rs 5 crore), GSTR-1 is quarterly by the 13th and GSTR-3B by the 22nd or 24th (state-wise), with monthly tax paid via PMT-06 by the 25th. The GSTR-9 / 9C annual return for FY 2026-27 is due 31 December 2027. Late filing costs Rs 50/day (Rs 20 for nil returns) plus 18% interest on unpaid tax.

GSTR-1 11th

GSTR-3B 20th

QRMP 3B 22/24th

GSTR-9 31 Dec

GST 2.0 changed rates, not filing dates

The GST 2.0 rate rationalisation (effective 22 September 2025) moved most goods and services into a two-slab 5% / 18% structure. It did not change return-filing due dates — the GSTR-1, GSTR-3B, QRMP and annual-return deadlines below continue unchanged for FY 2026-27.

Regular filers

GSTR-1 & GSTR-3B Monthly Due Dates (FY 2026-27)

GSTR-1 reports outward supplies and is due on the 11th of the following month. GSTR-3B is the summary return where tax is paid and input tax credit is claimed, due on the 20th. Both apply to regular filers with turnover above Rs 5 crore (or who have opted out of QRMP).

Tax Period	GSTR-1 (11th)	GSTR-3B (20th)
April 2026	11 May 2026	20 May 2026
May 2026	11 Jun 2026	20 Jun 2026
June 2026	11 Jul 2026	20 Jul 2026
July 2026	11 Aug 2026	20 Aug 2026
August 2026	11 Sep 2026	20 Sep 2026
September 2026	11 Oct 2026	20 Oct 2026
October 2026	11 Nov 2026	20 Nov 2026
November 2026	11 Dec 2026	20 Dec 2026
December 2026	11 Jan 2027	20 Jan 2027
January 2027	11 Feb 2027	20 Feb 2027
February 2027	11 Mar 2027	20 Mar 2027
March 2027	11 Apr 2027	20 Apr 2027

Dates falling on a holiday are not auto-extended unless CBIC notifies an extension; file on or before the due date.

Turnover up to Rs 5 crore

QRMP Scheme — Quarterly Due Dates

Under the Quarterly Return, Monthly Payment (QRMP) scheme, GSTR-1 and GSTR-3B are filed quarterly, but tax is still paid every month via a PMT-06 challan by the 25th of the following month. GSTR-3B has two dates depending on your principal place of business — Category X (22nd) or Category Y (24th).

Quarter	Period	GSTR-1 (13th)	GSTR-3B (Cat X / Y)
Q1	Apr–Jun 2026	13 Jul 2026	22 / 24 Jul 2026
Q2	Jul–Sep 2026	13 Oct 2026	22 / 24 Oct 2026
Q3	Oct–Dec 2026	13 Jan 2027	22 / 24 Jan 2027
Q4	Jan–Mar 2027	13 Apr 2027	22 / 24 Apr 2027

Category X (22nd): AP, Telangana, Karnataka, TN, Kerala, Maharashtra, Gujarat, MP, Chhattisgarh, Goa and southern/western UTs. Category Y (24th): all remaining states and UTs.

QRMP still needs monthly tax payment

Filing GSTR-3B quarterly does not defer your tax. You must deposit tax for the first two months of each quarter via PMT-06 by the 25th, or interest at 18% runs on the shortfall. The Invoice Furnishing Facility (IFF) also lets you push B2B invoices monthly by the 13th so your buyers get timely ITC.

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Year-end

Annual Return — GSTR-9 & GSTR-9C

The annual return and reconciliation statement for a financial year are both due on 31 December of the next financial year — so FY 2026-27 falls due on 31 December 2027.

Return	Due Date (FY 2026-27)	Applicability
GSTR-9 (Annual Return)	31 December 2027	Turnover above Rs 2 crore (optional up to Rs 2 crore)
GSTR-9C (Reconciliation)	31 December 2027	Turnover above Rs 5 crore (self-certified)

Special filers

Other GST Returns & Their Due Dates

Return	Filed By	Due Date
GSTR-4	Composition dealers (annual)	30 June after FY-end
CMP-08	Composition — quarterly tax challan	18th of month after quarter
GSTR-5	Non-resident taxable persons	13th of following month*
GSTR-6	Input Service Distributors (ISD)	13th of following month
GSTR-7	GST TDS deductors	10th of following month
GSTR-8	E-commerce operators (TCS)	10th of following month

* GSTR-5 was moved to the 13th (from the 20th) by Notification 12/2024-CT. Confirm current dates on the GST portal before filing.

Also deducting TDS on payments? See our TDS return calendar.

TDS Return Filing →

If you miss a date

GST Late Fee & Interest for Delayed Returns

Late filing attracts a per-day late fee plus interest on any unpaid tax. The late fee accrues from the day after the due date until the return is filed.

Return	Late Fee per Day	Maximum Cap
GSTR-3B / GSTR-1 with tax	Rs 50 (Rs 25 CGST + Rs 25 SGST)	Rs 5,000–10,000 by turnover
GSTR-3B / GSTR-1 nil return	Rs 20 (Rs 10 CGST + Rs 10 SGST)	Rs 500 (Rs 250 each)
GSTR-9 annual return	Rs 200 (Rs 100 CGST + Rs 100 SGST)	0.25% of state turnover (0.50% combined)

Nil-return caps and turnover slabs are set by CBIC notifications; verify the cap for your turnover band.

Interest is charged even if the late fee is waived

Interest at 18% per annum runs on the net tax paid late (after eligible ITC), from the due date to the date of payment. For excess or wrongly claimed ITC that is reversed, interest is 24% per annum. Interest is separate from, and additional to, the late fee.

Behind on filings and worried about mounting late fees?

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Government sourcesGST portal (returns dashboard & due dates): gst.gov.in · CBIC GST: cbic-gst.gov.in · QRMP scheme: Notification 84/2020-CT & Rule 61A, CGST Rules · Late fee & interest: Sections 47 & 50, CGST Act 2017 and related notifications

GST Return Due Dates — Frequently Asked Questions

Monthly Returns

What is the due date for GSTR-3B filing?

For a regular monthly filer, GSTR-3B is due on the 20th of the following month — for example, GSTR-3B for April 2026 is due on 20 May 2026. Under the QRMP scheme, quarterly GSTR-3B is due on the 22nd (Category X states) or 24th (Category Y states) of the month following the quarter-end.

What is the due date for GSTR-1?

Monthly GSTR-1 is due on the 11th of the following month for taxpayers filing monthly (turnover above Rs 5 crore or those who have opted out of QRMP). Under QRMP, quarterly GSTR-1 is due on the 13th of the month following the quarter, with an optional Invoice Furnishing Facility (IFF) to upload B2B invoices monthly by the 13th.

Are GST due dates auto-extended if they fall on a Sunday or holiday?

No. Unless the CBIC issues a specific extension notification, GST due dates are not automatically pushed to the next working day. It is safest to file on or before the stated date. The portal generally accepts filing on holidays, so plan to file a day early rather than rely on an extension.

QRMP Scheme

What are the QRMP scheme due dates for small taxpayers?

Under the Quarterly Return Monthly Payment (QRMP) scheme, taxpayers with turnover up to Rs 5 crore file GSTR-1 and GSTR-3B quarterly. GSTR-1 is due on the 13th of the month after the quarter; GSTR-3B is due on the 22nd (Category X) or 24th (Category Y). Tax for the first two months of each quarter is paid via PMT-06 challan by the 25th of the following month.

Which states are Category X and Category Y for QRMP GSTR-3B?

Category X (22nd due date) covers the southern and western states and UTs — Andhra Pradesh, Telangana, Karnataka, Tamil Nadu, Kerala, Maharashtra, Gujarat, Madhya Pradesh, Chhattisgarh, Goa, and UTs like Puducherry, Daman & Diu, Dadra & Nagar Haveli, Andaman & Nicobar and Lakshadweep. Category Y (24th due date) covers all the remaining northern, eastern and central states and UTs.

Do I still pay tax monthly under QRMP?

Yes. QRMP defers the return filing to quarterly, but not the tax. You must deposit tax for the first two months of each quarter using a PMT-06 challan by the 25th of the next month (using the fixed-sum or self-assessment method), otherwise 18% interest applies on the shortfall. The balance is settled in the quarterly GSTR-3B.

Can I switch between monthly and QRMP filing?

Yes. Eligible taxpayers (turnover up to Rs 5 crore) can opt in or out of QRMP at the start of any quarter, within the window notified on the GST portal. Once chosen, the frequency continues until you change it. Choose based on your invoice volume and how quickly your buyers need ITC reflected.

Annual Return

What is the due date for the GSTR-9 annual return?

The GSTR-9 annual return is due on 31 December of the next financial year. For FY 2026-27 the due date is 31 December 2027. GSTR-9 is mandatory for taxpayers with aggregate turnover above Rs 2 crore; those with turnover up to Rs 2 crore are exempt (filing is optional).

Who must file GSTR-9C, and by when?

GSTR-9C is a self-certified reconciliation statement between the GSTR-9 annual return and the audited financial statements. It must be filed by taxpayers whose aggregate turnover exceeds Rs 5 crore in the financial year. Its due date is the same as GSTR-9 — 31 December of the following financial year (31 December 2027 for FY 2026-27).

What is the due date for GSTR-4 for composition dealers?

Composition taxpayers file the annual return GSTR-4 by 30 June following the end of the financial year. In addition, they pay tax every quarter through the CMP-08 challan-cum-statement, which is due on the 18th of the month after each quarter.

Late Fee & Interest

What is the late fee for not filing GST returns on time?

For GSTR-3B and GSTR-1 with tax liability, the late fee is Rs 50 per day (Rs 25 CGST + Rs 25 SGST). For nil returns it is Rs 20 per day (Rs 10 CGST + Rs 10 SGST). The maximum is capped by turnover for regular returns and at Rs 500 for nil returns. GSTR-9 carries Rs 200 per day, capped at 0.25% of state turnover (0.50% combined CGST+SGST).

How much interest is charged on late GST payment?

Interest is 18% per annum on the net tax paid after the due date, calculated from the day after the due date until the date of payment. If you claimed excess or ineligible input tax credit and later reverse it, interest on that amount is 24% per annum. Interest is charged in addition to the late fee.

Is there a late fee even for a nil GST return?

Yes. A nil GSTR-3B or GSTR-1 still attracts Rs 20 per day (Rs 10 CGST + Rs 10 SGST) if filed late, subject to a maximum of Rs 500 per return. There is no interest on a nil return because there is no tax outstanding, but the per-day late fee still applies until you file.

Can the GST late fee be waived or reduced?

Late fees are reduced or waived only through specific CBIC amnesty or relief notifications issued from time to time (for instance, capped-fee schemes for old pending returns). Outside such windows there is no automatic waiver — the standard per-day fee applies. Check the GST portal or a practitioner for any current amnesty before clearing back-log returns.

General

Did GST 2.0 change any return due dates?

No. The GST 2.0 rate rationalisation effective 22 September 2025 restructured tax rates into a two-slab 5%/18% system (with a 40% demerit rate). It did not alter return-filing frequencies or due dates. GSTR-1 (11th), GSTR-3B (20th), the QRMP dates and the annual-return deadlines all continue as before for FY 2026-27.

What happens if I do not file a GST return at all?

Continued non-filing blocks you from filing subsequent returns (returns must be filed sequentially), stops your buyers from getting ITC, accrues daily late fees and 18% interest, and can lead to a best-judgment assessment under Section 62 and eventual cancellation of your GST registration. File pending returns promptly, or seek help to regularise them.

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