GST Return Filing Due Dates 2026: A Complete Calendar#
Under the Goods and Services Tax (GST) regime, missing a filing deadline is an expensive mistake. Not only does it trigger automatic late fees and 18% per annum interest on delayed tax payments, but it also prevents your B2B customers from claiming their Input Tax Credit (ITC) via GSTR-2B. This can severely damage your business relationships.
This guide provides a definitive, updated table of all GST return filing due dates for the calendar year 2026, categorized by taxpayer type.
The Core Returns: Regular Taxpayers#
For businesses registered as regular taxpayers, compliance revolves around two primary returns: GSTR-1 (details of outward supplies/sales) and GSTR-3B (summary return and tax payment).
Option 1: Monthly Filers (Turnover > ₹5 Crore)#
If your Aggregate Annual Turnover (AATO) in the preceding financial year exceeded ₹5 Crore, you are mandated to file monthly.
| Return Type | Description | Due Date |
|---|---|---|
| GSTR-1 | Details of outward supplies (sales). | 11th of the succeeding month |
| GSTR-3B | Summary return and tax payment. | 20th of the succeeding month |
Example: For sales made in May 2026, GSTR-1 is due on June 11, and GSTR-3B is due on June 20.
Option 2: The QRMP Scheme (Turnover < ₹5 Crore)#
To reduce the compliance burden on MSMEs, businesses with a turnover up to ₹5 Crore can opt for the Quarterly Return Monthly Payment (QRMP) scheme. Under QRMP, returns are filed quarterly, but tax is paid monthly.
Document Upload (Invoice Furnishing Facility - IFF)
Under QRMP, you can optionally upload B2B invoices monthly so your buyers get their ITC without waiting for the quarter to end.
| Return Type | Description | Due Date |
|---|---|---|
| IFF (M1 & M2) | Uploading B2B invoices for the 1st and 2nd month of the quarter. | 13th of the succeeding month |
Quarterly Filing
| Return Type | Description | Due Date |
|---|---|---|
| GSTR-1 | Quarterly sales return. | 13th of the month following the quarter |
| GSTR-3B (Group A) | Quarterly tax return for specific states.* | 22nd of the month following the quarter |
| GSTR-3B (Group B) | Quarterly tax return for remaining states.** | 24th of the month following the quarter |
*Group A States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu, Dadra & Nagar Haveli, Puducherry, Andaman & Nicobar Islands, Lakshadweep. **Group B States: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu & Kashmir, Ladakh, Chandigarh, Delhi.
Composition Scheme Taxpayers#
The Composition Scheme is designed for small traders and manufacturers (turnover up to ₹1.5 Crore) to pay tax at a flat rate without claiming ITC.
| Return Type | Description | Due Date |
|---|---|---|
| CMP-08 | Statement for payment of self-assessed tax. | 18th of the month succeeding the quarter |
| GSTR-4 | Annual return for composition dealers. | 30th April following the financial year |
Annual Returns and specialized Filings#
| Return Type | Who Needs to File? | Due Date |
|---|---|---|
| GSTR-9 | Annual Return for regular taxpayers (exempt for turnover < ₹2 Cr in some years, check latest notifications). | 31st December following the FY |
| GSTR-9C | Reconciliation Statement (Self-certified) for turnover > ₹5 Crore. | 31st December following the FY |
| GSTR-5 | Non-Resident Foreign Taxpayers. | 20th of the succeeding month |
| GSTR-6 | Input Service Distributors (ISD). | 13th of the succeeding month |
| GSTR-7 | Authorities deducting TDS under GST. | 10th of the succeeding month |
| GSTR-8 | E-commerce Operators collecting TCS. | 10th of the succeeding month |
Penalties for Late Filing#
Missing these due dates attracts cumulative financial penalties:
- Late Fees:
- Nil Return: ₹20 per day (₹10 CGST + ₹10 SGST).
- Normal Return: ₹50 per day (₹25 CGST + ₹25 SGST).
- Note: Maximum late fees are capped based on your turnover tier.
- Interest: An interest rate of 18% per annum is calculated on the outstanding tax liability from the day after the due date until the actual date of payment.
- ITC Blockage: The most severe business consequence is that if you do not file your GSTR-1/IFF, your buyers cannot see the tax paid in their GSTR-2B, meaning they cannot claim ITC and may withhold your payments.
Conclusion#
Tax compliance is a strict, calendar-driven activity. Setting automated reminders for the 11th, 13th, and 20th of every month ensures you avoid unnecessary late fees and maintain a pristine compliance rating in the GST network.