GST compliance calendar for 2026-27: GSTR-1 is due on the 11th (monthly filers) or 13th (quarterly QRMP filers), GSTR-3B on the 20th/22nd/24th based on state and turnover, GSTR-9 annual return by December 31, and GSTR-9C reconciliation statement by December 31 for turnover above ₹5 crore. Every CA firm managing GST clients should track these dates centrally.
GSTR-1 Due Dates 2026-27
GSTR-1 is the statement of outward supplies. Filing frequency depends on annual turnover.
| Taxpayer Category | Filing Frequency | Due Date |
|---|---|---|
| Turnover > ₹5 Crore | Monthly | 11th of the following month |
| Turnover ≤ ₹5 Crore (QRMP opted) | Quarterly | 13th of the month after the quarter |
| QRMP — Invoice Filing Facility (IFF) | Monthly (optional) | 13th of the following month (for M1 and M2 of the quarter) |
GSTR-3B Due Dates 2026-27
GSTR-3B is the monthly/quarterly self-assessment return where tax is paid. Three due dates apply based on state:
| Category | States/UTs | Due Date |
|---|---|---|
| Monthly (>₹5Cr turnover) | All states | 20th of the following month |
| Quarterly (QRMP) — Category A | Chhattisgarh, MP, Gujarat, Daman & Diu, Dadra, Maharashtra, Karnataka, Goa, Lakshadweep, Kerala, Tamil Nadu, Puducherry, Andaman, Telangana, Andhra Pradesh | 22nd of the month after the quarter |
| Quarterly (QRMP) — Category B | J&K, Ladakh, HP, Punjab, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, UP, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha | 24th of the month after the quarter |
Annual GST Returns — Due Dates
| Return | Who Files | Due Date (FY 2025-26) |
|---|---|---|
| GSTR-9 | All regular taxpayers with turnover > ₹2 Crore | 31 December 2026 |
| GSTR-9C | Taxpayers with turnover > ₹5 Crore (self-certified) | 31 December 2026 |
| GSTR-9A | Composition dealers | 31 December 2026 |
| GSTR-4 (Annual) | Composition dealers (quarterly payment) | 30 April 2026 (for FY 2025-26) |
Monthly GST Due Date Summary for 2026-27
| Month | GSTR-1 (Monthly) | GSTR-3B (Monthly) | QRMP Quarter End |
|---|---|---|---|
| April 2026 | 11 May | 20 May | — |
| May 2026 | 11 Jun | 20 Jun | — |
| June 2026 (Q1) | 11 Jul | 20 Jul | GSTR-1: 13 Jul | GSTR-3B: 22/24 Jul |
| July 2026 | 11 Aug | 20 Aug | — |
| August 2026 | 11 Sep | 20 Sep | — |
| September 2026 (Q2) | 11 Oct | 20 Oct | GSTR-1: 13 Oct | GSTR-3B: 22/24 Oct |
| October 2026 | 11 Nov | 20 Nov | — |
| November 2026 | 11 Dec | 20 Dec | — |
| December 2026 (Q3) | 11 Jan | 20 Jan | GSTR-1: 13 Jan | GSTR-3B: 22/24 Jan |
| January 2027 | 11 Feb | 20 Feb | — |
| February 2027 | 11 Mar | 20 Mar | — |
| March 2027 (Q4) | 11 Apr | 20 Apr | GSTR-1: 13 Apr | GSTR-3B: 22/24 Apr |
Important GST Compliance Dates You May Miss
- GSTR-7 (TDS deductors): 10th of every month
- GSTR-8 (E-commerce operators): 10th of every month
- CMP-08 (Composition quarterly tax payment): 18th of the month after the quarter
- RFD-10 (Refund for UN/Embassy bodies): Within 6 months of the quarter end
- GSTR-11 (UIN holders — embassies, UN agencies): 28th of the month following the quarter
Never miss a GST deadline again. TaxZeo auto-tracks GSTR-1, GSTR-3B, GSTR-9 deadlines for every GST client in your portfolio and alerts you 7 days before each due date.
See GST Compliance Features →Frequently Asked Questions
What is the late fee for GSTR-1?
Late fee for GSTR-1 is ₹50/day (₹25 CGST + ₹25 SGST) for taxpayers with taxable turnover, and ₹20/day (₹10 + ₹10) for nil returns. Maximum late fee is ₹10,000 per return. From 2023, the government has been waiving late fees periodically through amnesty schemes.
What is the late fee for GSTR-3B?
GSTR-3B late fee is ₹50/day for regular returns (₹20/day for nil returns), capped at ₹10,000 per return. Additionally, interest at 18% per annum applies on unpaid tax from the due date.
Can a CA file GSTR-3B on behalf of a client?
Yes. CAs can file GSTR-3B using GST practitioner authorization (Form GST PCT-05) or direct login credentials provided by the client. Most CA firms use client credentials; the GST portal also supports API-based filing for bulk submissions.