GST Return Filing Due Dates — 2026-27

GSTR-3B must be filed by the 20th of the following month for regular (monthly) filers. 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 or 24th of the month following the quarter-end, depending on the state.

The late fee for GSTR-3B and GSTR-1 is ₹50 per day (₹25 CGST + ₹25 SGST) for returns with tax liability. For nil returns, the late fee is ₹20 per day (₹10 CGST + ₹10 SGST). The maximum late fee is capped at ₹2,000 for nil returns and ₹5,000/₹10,000 for other returns depending on turnover. Additionally, interest at 18% per annum is charged on the outstanding tax from the due date.

The GSTR-9 annual return for FY 2026-27 is due on 31 December 2027. GSTR-9 must be filed by every registered GST taxpayer with aggregate turnover exceeding ₹2 crore. Taxpayers with turnover up to ₹2 crore are exempt from filing GSTR-9.

GSTR-9C is a reconciliation statement that must be filed by taxpayers whose aggregate annual turnover exceeds ₹5 crore. It is a self-certified reconciliation between GSTR-9 and the audited financial statements. The due date for GSTR-9C is the same as GSTR-9, which is 31 December of the following financial year.

Under the Quarterly Return Monthly Payment (QRMP) scheme, taxpayers with turnover up to ₹5 crore can file GSTR-1 and GSTR-3B quarterly instead of monthly. GSTR-1 is due on the 13th of the month following the quarter. GSTR-3B is due on the 22nd or 24th of the month following the quarter (22nd for Category A states, 24th for Category B states). Monthly tax must be paid via PMT-06 challan by the 25th of the following month.