GST Return Filing Due Dates for 2026–27: GSTR-1, GSTR-3B, QRMP & Annual Returns

GST Return Filing Due Dates for 2026–27

Filing GST returns on time keeps your business free from late fees, interest, and notices. This guide lists every GST return due date for FY 2026–27 (1 April 2026 to 31 March 2027), based on the standard timelines set under the CGST Act and CGST Rules. Bookmark this page and use it as your yearly GST filing calendar.

Note: CBIC sometimes extends due dates through official notifications, especially around festivals or portal issues. Always confirm the final date on the GST portal before you file.

GST Return Filing Due Dates for FY 2026–27 at a Glance

Here is a quick summary of all major GST returns and their standard due dates for FY 2026–27.

Keep this table handy. The sections below explain each due date in detail, along with month-wise calendars you can follow through the year.

Monthly GST Return Due Dates for 2026–27

Monthly GSTR-1 is generally due by the 11th of the following month, and monthly GSTR-3B is generally due by the 20th of the following month. This rule applies to regular taxpayers who have not opted for the QRMP scheme.

GSTR-1 Due Date for Monthly Filers

If your business files GSTR-1 every month, the return for a particular month must be filed by the 11th of the next month. For example, GSTR-1 for April 2026 sales is due on 11 May 2026. This applies to taxpayers with turnover above ₹5 crore, and to smaller taxpayers who have chosen monthly filing instead of QRMP.

GSTR-3B Due Date for Monthly Filers

GSTR-3B is the summary return where you declare your tax liability and pay tax. For monthly filers, it is due on the 20th of the next month. For example, GSTR-3B for April 2026 is due on 20 May 2026. Since July 2025, GSTR-3B values are auto-populated from GSTR-1 and GSTR-2B, so it is important to file GSTR-1 correctly and on time.

GSTR-6 Due Date for Input Service Distributors

An Input Service Distributor (ISD) must file GSTR-6 by the 13th of the following month, whether or not there is any input tax credit to distribute that month. For example, GSTR-6 for April 2026 is due on 13 May 2026. A nil return is still required if there is no credit to pass on.

GSTR-5 and GSTR-5A Due Dates for Non-Resident Taxpayers

GSTR-5 is filed by non-resident taxable persons doing business in India for a short period. It is due by the 20th of the following month, or within 7 days from the end of the registration validity period, whichever is earlier. GSTR-5A is filed by Online Information and Database Access or Retrieval (OIDAR) service providers, and it is also due by the 20th of the following month.

Quarterly GST Return Due Dates for QRMP Taxpayers

Businesses with annual turnover up to ₹5 crore can opt for the Quarterly Return Monthly Payment (QRMP) scheme. Under QRMP, GSTR-1 and GSTR-3B are filed once every quarter, but tax is still paid every month.

GSTR-1 and IFF Due Dates Under QRMP

Quarterly GSTR-1 is due on the 13th of the month after the quarter ends. For example, GSTR-1 for the April–June 2026 quarter is due on 13 July 2026. Taxpayers who want to pass on invoice details to buyers earlier can use the optional Invoice Furnishing Facility (IFF) in the first two months of each quarter. IFF for a month is due on the 13th of the following month, same as monthly GSTR-1.

GSTR-3B Due Dates Under QRMP

Quarterly GSTR-3B is due on the 22nd or 24th of the month after the quarter ends, depending on the taxpayer's state.

Category X states (due on the 22nd): includes Maharashtra, Gujarat, Karnataka, Tamil Nadu, Telangana, Andhra Pradesh, Madhya Pradesh, Chhattisgarh, Kerala, Goa, Puducherry, and some union territories.

Category Y states (due on the 24th): includes Delhi, Uttar Pradesh, Haryana, Punjab, Rajasthan, Bihar, West Bengal, Odisha, Jharkhand, and the remaining states and union territories.

Check the GST portal for the exact category of your state before filing.

PMT-06 Payment Due Dates for QRMP Taxpayers

QRMP taxpayers must still pay tax every month using Form PMT-06, even though returns are filed quarterly. PMT-06 for the first two months of a quarter is due on the 25th of the following month. For the third month of the quarter, tax is settled directly through the quarterly GSTR-3B, so there is no separate PMT-06 for that month.

Month-Wise GST Return Due Date Calendar for 2026–27

This calendar covers the full financial year, from April 2026 to March 2027. Use it to plan your filings in advance.

April to June 2026 GST Due Dates

July to September 2026 GST Due Dates

October to December 2026 GST Due Dates

January to March 2027 GST Due Dates

Annual GST Return Due Dates

GSTR-9 Annual Return Due Date for FY 2026–27

GSTR-9 is the annual return that consolidates all the GSTR-1 and GSTR-3B data filed during the year. For FY 2026–27, the standard due date is 31 December 2027. It applies to regular taxpayers with annual turnover above ₹2 crore, and filing is optional for taxpayers below this limit, subject to the applicable notification for that year.

GSTR-9C Reconciliation Statement Due Date

GSTR-9C is a reconciliation statement that matches the figures in GSTR-9 with the taxpayer's audited financial statements. It applies to taxpayers with annual turnover above ₹5 crore and is now self-certified by the taxpayer rather than CA-certified. The due date for FY 2026–27 is also 31 December 2027, the same as GSTR-9. GSTR-9C can only be filed after GSTR-9 has been filed and accepted on the portal.

GSTR-4 Annual Return for Composition Taxpayers

Taxpayers registered under the composition scheme file GSTR-4 once a year instead of monthly or quarterly returns. For FY 2026–27, GSTR-4 is due on 30 April 2027. Composition taxpayers also pay tax quarterly using Form CMP-08, due by the 18th of the month after each quarter.

Other Important GST Return Due Dates

GSTR-7 Due Date for TDS Deductors

Entities that deduct tax at source under GST, such as government departments and certain notified bodies, must file GSTR-7 by the 10th of the following month. For example, GSTR-7 for April 2026 is due on 10 May 2026.

GSTR-8 Due Date for E-Commerce Operators

E-commerce operators who collect tax at source (TCS) on supplies made through their platform must file GSTR-8 by the 10th of the following month, the same deadline as GSTR-7.

GSTR-11 Due Date for UIN Holders

Foreign diplomatic missions, embassies, and other entities holding a Unique Identity Number (UIN) file GSTR-11 to claim a refund on tax paid for their purchases in India. It is generally due on the 28th of the month following the month in which the statement of inward supplies is filed.

Late Fee for Late GST Return Filing

Missing a GST return due date leads to late fees, and unpaid tax leads to interest. The exact amount depends on the return type, your turnover, and the latest CBIC notification in force.

Late Fee for GSTR-1

The standard late fee for GSTR-1 is ₹50 per day of delay (₹25 under CGST and ₹25 under SGST). For a nil return, the late fee is reduced to ₹20 per day (₹10 under CGST and ₹10 under SGST). The maximum late fee is capped based on the taxpayer's turnover, as per the applicable CBIC notification.

Late Fee for GSTR-3B

GSTR-3B follows the same late fee structure as GSTR-1: ₹50 per day for a regular return and ₹20 per day for a nil return, split equally between CGST and SGST. Here too, the maximum amount is capped based on annual turnover in the preceding financial year.

Interest on Delayed GST Payment

If tax is paid after the due date, interest applies at 18% per annum, calculated from the day after the due date until the date of actual payment, under Section 50 of the CGST Act. A higher rate of 24% per annum can apply in cases involving undue or excess claim of input tax credit or excess reduction of output tax liability. Always check the current notification for the exact rate and cap applicable to your return type before filing.

How to Check Your GST Return Due Date on the GST Portal

The GST portal shows return-specific deadlines based on your GSTIN, financial year, and tax period, which makes it the most reliable source for your exact due date.

Step 1: Log in to the GST Portal

Go to the official GST portal and log in using your GSTIN, username, and password.

Step 2: Open Services and Select Returns Dashboard

From the top menu, go to Services, then Returns, and select Returns Dashboard.

Step 3: Choose Financial Year and Return Period

Select the financial year and the return filing period you want to check, then click Search.

Step 4: Check the Deadline Displayed for Your GSTIN

The dashboard will show the applicable returns for that period along with their due dates, based on your registration type and filing frequency.

Important Points to Remember Before Filing GST Returns

Reconcile your sales register and purchase register with GSTR-2B before filing.

Verify input tax credit eligibility and remove any ineligible credit before claiming it.

Match the figures in GSTR-1 with GSTR-3B to avoid mismatch notices.

Keep all invoices, debit notes, and credit notes ready and properly recorded.

File a few days before the due date instead of waiting for the last day, since the portal gets slow during peak load.

Set calendar reminders for monthly, quarterly, and annual due dates separately.

FAQs on GST Return Filing Due Dates 2026–27

What is the due date for GSTR-1 in FY 2026–27?

For monthly filers, GSTR-1 is due on the 11th of the following month throughout FY 2026–27.

What is the due date for GSTR-3B in FY 2026–27?

For monthly filers, GSTR-3B is due on the 20th of the following month throughout FY 2026–27.

What is the GSTR-1 due date under the QRMP scheme?

Under QRMP, GSTR-1 is filed quarterly and is due on the 13th of the month after the quarter ends.

What is the GSTR-3B due date under the QRMP scheme?

Under QRMP, GSTR-3B is due on the 22nd of the month after the quarter for Category X states, and on the 24th for Category Y states.

What is the due date for GSTR-9 for FY 2026–27?

The standard due date for GSTR-9, and for GSTR-9C where applicable, is 31 December 2027.

Can GST return due dates be extended?

Yes. CBIC can extend due dates through official notifications, usually in response to portal issues, natural calamities, or representations from trade bodies. Always confirm the latest date on the GST portal or through an official CBIC notification before you file.

Stay Updated on GST Due Dates with Legaldevindia

GST due dates can change during the year, and missing one can mean unnecessary late fees and interest. Download our GST compliance calendar for FY 2026–27, subscribe to our due date reminders, or talk to our GST experts to keep your filings on track all year round.