Last checked 2 November 2026
The dates at a glance
| Return | Who files it | Due date | Set by |
|---|---|---|---|
| GSTR-1 | Regular taxpayers filing monthly | 11th of the next month | Section 37, Notification 83/2020-CT |
| GSTR-1 (quarterly) | QRMP taxpayers (aggregate turnover up to ₹5 crore) | 13th of the month after the quarter | Section 37, Notification 83/2020-CT |
| IFF | QRMP taxpayers, optional, for B2B invoices in the first two months of a quarter (up to ₹50 lakh a month) | 1st to 13th of the next month | Rule 59(2) |
| GSTR-3B | Regular taxpayers filing monthly | 20th of the next month | Rule 61(1)(i) |
| GSTR-3B (quarterly) | QRMP taxpayers | 22nd or 24th of the month after the quarter, by State (see below) | Rule 61(1)(ii) |
| PMT-06 | QRMP taxpayers: tax for the first two months of a quarter | 25th of the next month | Rule 61(3) |
| CMP-08 | Composition taxpayers: tax for the quarter | 18th of the month after the quarter | Rule 62(1)(i) |
| GSTR-4 | Composition taxpayers: annual return | 30 June after the year ends | Rule 62, proviso (from FY 2024-25) |
| GSTR-7 | Government departments and others who deduct GST TDS | 10th of the next month, every month | Rule 66(1) |
| GSTR-8 | E-commerce operators who collect GST TCS | 10th of the next month | Section 52(4) |
| GSTR-9 | Regular taxpayers with aggregate turnover above ₹2 crore (not required up to ₹2 crore) | 31 December after the year ends | Rule 80(1), Notification 15/2025-CT |
| GSTR-9C | Aggregate turnover above ₹5 crore: reconciliation statement | 31 December after the year ends | Rule 80(3) |
| ITC-04 | Manufacturers who send goods to job workers | 25 October and 25 April (turnover above ₹5 crore, half-yearly); 25 April (others, yearly) | Rule 45(3) |
These are the dates the law sets. The government can extend any of them by notification, and when it does, the notification wins: for example, GSTR-3B for March 2026 was moved from 20 April to 21 April 2026 by Notification 1/2026-Central Tax. Your Returns Dashboard on the GST portal shows the current due date for your GSTIN.
Monthly filers: month by month
For businesses that file GSTR-1 and GSTR-3B every month (any turnover above ₹5 crore, and anyone below it who chose monthly filing). GSTR-7 and GSTR-8 are only for TDS deductors and e-commerce operators.
| Tax period | GSTR-1 | GSTR-3B | GSTR-7 / GSTR-8 |
|---|---|---|---|
| April 2026 | 11 May 2026 (Mon) | 20 May 2026 (Wed) | 10 May 2026 (Sun) |
| May 2026 | 11 Jun 2026 (Thu) | 20 Jun 2026 (Sat) | 10 Jun 2026 (Wed) |
| June 2026 | 11 Jul 2026 (Sat) | 20 Jul 2026 (Mon) | 10 Jul 2026 (Fri) |
| July 2026 | 11 Aug 2026 (Tue) | 20 Aug 2026 (Thu) | 10 Aug 2026 (Mon) |
| August 2026 | 11 Sep 2026 (Fri) | 20 Sep 2026 (Sun) | 10 Sep 2026 (Thu) |
| September 2026 | 11 Oct 2026 (Sun) | 20 Oct 2026 (Tue) | 10 Oct 2026 (Sat) |
| October 2026 | 11 Nov 2026 (Wed) | 20 Nov 2026 (Fri) | 10 Nov 2026 (Tue) |
| November 2026 | 11 Dec 2026 (Fri) | 20 Dec 2026 (Sun) | 10 Dec 2026 (Thu) |
| December 2026 | 11 Jan 2027 (Mon) | 20 Jan 2027 (Wed) | 10 Jan 2027 (Sun) |
| January 2027 | 11 Feb 2027 (Thu) | 20 Feb 2027 (Sat) | 10 Feb 2027 (Wed) |
| February 2027 | 11 Mar 2027 (Thu) | 20 Mar 2027 (Sat) | 10 Mar 2027 (Wed) |
| March 2027 | 11 Apr 2027 (Sun) | 20 Apr 2027 (Tue) | 10 Apr 2027 (Sat) |
The returns for March 2026 also fall in this year: GSTR-1 on 11 April 2026 and GSTR-3B on 21 April 2026 (extended by one day).
QRMP (quarterly) filers: month by month
Under the QRMP scheme you file GSTR-1 and GSTR-3B once a quarter but pay tax every month. In the first two months of each quarter you pay by PMT-06 (a fixed sum the portal works out, or the tax actually due) and may upload B2B invoices through IFF so your buyers get their credit sooner.
| Tax period | Sales details | Tax and return, 22nd-day States | Tax and return, 24th-day States |
|---|---|---|---|
| April 2026 | 13 May 2026 (IFF) | 25 May 2026 (PMT-06) | 25 May 2026 (PMT-06) |
| May 2026 | 13 Jun 2026 (IFF) | 25 Jun 2026 (PMT-06) | 25 Jun 2026 (PMT-06) |
| June 2026, quarter end | 13 Jul 2026 (GSTR-1) | 22 Jul 2026 (GSTR-3B) | 24 Jul 2026 (GSTR-3B) |
| July 2026 | 13 Aug 2026 (IFF) | 25 Aug 2026 (PMT-06) | 25 Aug 2026 (PMT-06) |
| August 2026 | 13 Sep 2026 (IFF) | 25 Sep 2026 (PMT-06) | 25 Sep 2026 (PMT-06) |
| September 2026, quarter end | 13 Oct 2026 (GSTR-1) | 22 Oct 2026 (GSTR-3B) | 24 Oct 2026 (GSTR-3B) |
| October 2026 | 13 Nov 2026 (IFF) | 25 Nov 2026 (PMT-06) | 25 Nov 2026 (PMT-06) |
| November 2026 | 13 Dec 2026 (IFF) | 25 Dec 2026 (PMT-06) | 25 Dec 2026 (PMT-06) |
| December 2026, quarter end | 13 Jan 2027 (GSTR-1) | 22 Jan 2027 (GSTR-3B) | 24 Jan 2027 (GSTR-3B) |
| January 2027 | 13 Feb 2027 (IFF) | 25 Feb 2027 (PMT-06) | 25 Feb 2027 (PMT-06) |
| February 2027 | 13 Mar 2027 (IFF) | 25 Mar 2027 (PMT-06) | 25 Mar 2027 (PMT-06) |
| March 2027, quarter end | 13 Apr 2027 (GSTR-1) | 22 Apr 2027 (GSTR-3B) | 24 Apr 2027 (GSTR-3B) |
IFF is optional. In the third month of each quarter there is no PMT-06: the quarter’s tax is paid with GSTR-3B.
Which States file quarterly GSTR-3B on the 22nd or the 24th
| Due date | Principal place of business in |
|---|---|
| 22nd of the month after the quarter | Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana and Andhra Pradesh; the Union Territories of Dadra and Nagar Haveli and Daman and Diu, Puducherry, Andaman and Nicobar Islands and Lakshadweep |
| 24th of the month after the quarter | Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha; the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi |
The date depends on the State of your principal place of business, as listed in Rule 61(1). Monthly GSTR-3B is due on the 20th everywhere.
Composition taxpayers
Composition taxpayers pay tax every quarter with CMP-08 and file one return, GSTR-4, for the year.
| Quarter | CMP-08 due |
|---|---|
| April–June 2026 | 18 Jul 2026 (Sat) |
| July–September 2026 | 18 Oct 2026 (Sun) |
| October–December 2026 | 18 Jan 2027 (Mon) |
| January–March 2027 | 18 Apr 2027 (Sun) |
| Annual return | Due date |
|---|---|
| GSTR-4 for 2025-26 | 30 Jun 2026 (Tue) |
| GSTR-4 for 2026-27 | 30 Jun 2027 (Wed) |
| CMP-02 to opt in for 2027-28 | By 31 Mar 2027 (Wed) |
GSTR-4 moved from 30 April to 30 June from FY 2024-25. See the composition scheme guide.
Annual returns and other dates in 2026-27
| Date | What is due |
|---|---|
| 25 Apr 2026 (Sat) | ITC-04 for 2025-26 (turnover up to ₹5 crore) or for October 2025–March 2026 (above ₹5 crore) |
| 30 Jun 2026 (Tue) | GSTR-4 for 2025-26 (composition) |
| 25 Oct 2026 (Sun) | ITC-04 for April–September 2026 (turnover above ₹5 crore) |
| 30 Nov 2026 (Mon) | Last date to claim 2025-26 input tax credit and to issue credit notes for 2025-26 supplies (or the date you file the annual return, if earlier) |
| 31 Dec 2026 (Thu) | GSTR-9 and GSTR-9C for 2025-26 |
| 31 Mar 2027 (Wed) | CMP-02 to opt into composition for 2027-28; LUT for 2027-28 if you export without paying IGST |
| 25 Apr 2027 (Sun) | ITC-04 for 2026-27 (up to ₹5 crore) or October 2026–March 2027 (above ₹5 crore) |
| 31 Dec 2027 (Fri) | GSTR-9 and GSTR-9C for 2026-27 |
The year-end steps are in closing the financial year.
Rules that changed recently
- Three-year bar. From the July 2025 tax period the portal does not accept GSTR-1, GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8 or GSTR-9 more than three years after its due date (GSTN advisory, 7 June 2025).
- GSTR-3B liability is locked. From the July 2025 tax period, the tax liability that GSTR-3B fills in from GSTR-1, IFF and GSTR-1A cannot be edited in GSTR-3B. Correct it through GSTR-1A before filing GSTR-3B. So file a correct GSTR-1 first. Details in the GSTR-3B guide.
- GSTR-4 on 30 June instead of 30 April, from FY 2024-25.
- No GSTR-9 up to ₹2 crore aggregate turnover, from FY 2024-25 (Notification 15/2025-Central Tax).
- GSTR-7 every month. Section 39(3), as amended by the Finance (No. 2) Act, 2024, requires a GST TDS deductor to file GSTR-7 for every month, even a month with no deductions; Rule 66 sets the 10th.
Late fee and interest
Missing a date costs a late fee for each day until you file (for GSTR-1 and GSTR-3B: ₹50 a day, or ₹20 for a nil return, capped by turnover) and interest at 18% a year on tax paid late in cash. Work out both for your dates with the free GST late fee and interest calculator; the caps are in the GSTR-3B and GSTR-1 guides.
How billinginfo helps
billinginfo builds the GSTR-1, GSTR-2 and GSTR-3B reports from your bills, ready to export to Excel for you or your accountant to file before these dates. It does not file returns for you. See GST reports.
