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

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.

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.

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.

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.

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.

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.

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).

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).

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.

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).

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.

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.

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.

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.

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.