GST Compliance Calendar 2026: All Due Dates for Returns and Payments
Shivam Jadon
Risk & Compliance
Missing a GST due date triggers late fees, accrues interest on unpaid tax, and disrupts ITC claims. Consequently, delays create compliance gaps that affect future filings. For businesses managing multiple GSTINs or large vendor networks, the calendar is not just a reference; it is an operational schedule with direct financial impact.
Therefore, this GST Compliance Calendar 2026 guide provides the complete due date schedule for 2026, covering monthly filers, QRMP participants, composition dealers, and the annual return timeline. You can reach the GST Council official portal through this.
Monthly GST Due Dates for Regular Taxpayers
For regular monthly filers (aggregate turnover above ₹5 crore or those who have opted out of QRMP), the filing obligations are best understood by seeing how each GST return GSTR-1, GSTR-3B — works:
GSTR-1 (Outward Supply Return)
Due on the 11th of the following month.
Tax Period
GSTR-1 Due Date
January 2026
February 11, 2026
February 2026
March 11, 2026
March 2026
April 11, 2026
April 2026
May 11, 2026
May 2026
June 11, 2026
June 2026
July 11, 2026
July 2026
August 11, 2026
August 2026
September 11, 2026
September 2026
October 11, 2026
October 2026
November 11, 2026
November 2026
December 11, 2026
December 2026
January 11, 2027
GSTR-3B (Summary Return and Tax Payment)
Due on the 20th of the following month for most taxpayers.
Tax Period
GSTR-3B Due Date
January 2026
February 20, 2026
February 2026
March 20, 2026
March 2026
April 20, 2026
April 2026
May 20, 2026
May 2026
June 20, 2026
June 2026
July 20, 2026
July 2026
August 20, 2026
August 2026
September 20, 2026
September 2026
October 20, 2026
October 2026
November 20, 2026
November 2026
December 20, 2026
December 2026
January 20, 2027
Note on state-wise staggering: For monthly filers with turnover between ₹5 crore and certain threshold, the due date is the 20th. Notifications may stagger dates by state (22nd or 24th for certain taxpayer categories, based on state). Monitor current CBIC notifications for precise state-wise dates.
Quarterly GST Due Dates Under QRMP Scheme
The Quarterly Return Monthly Payment (QRMP) scheme is available for taxpayers with aggregate turnover up to ₹5 crore. Under QRMP:
GSTR-1 and GSTR-3B are filed quarterly
Tax is paid monthly via PMT-06 challan
GSTR-1 (Quarterly)
Quarterly GSTR-1 is filed by the 13th of the month following each quarter:
Quarter
GSTR-1 Due Date
Q3 FY25-26 (Oct–Dec 2025)
January 13, 2026
Q4 FY25-26 (Jan–Mar 2026)
April 13, 2026
Q1 FY26-27 (Apr–Jun 2026)
July 13, 2026
Q2 FY26-27 (Jul–Sep 2026)
October 13, 2026
Q3 FY26-27 (Oct–Dec 2026)
January 13, 2027
QRMP filers also use IFF (Invoice Furnishing Facility) to report B2B invoices for the first two months of each quarter, helping buyers get ITC in their GSTR-2B without waiting for the quarterly GSTR-1.
GSTR-3B (Quarterly) and PMT-06 (Monthly)
Quarterly GSTR-3B is due by the 22nd or 24th of the month following the quarter, depending on the state:
Quarter End
GSTR-3B Category 1 States
GSTR-3B Category 2 States
December 2025
January 22, 2026
January 24, 2026
March 2026
April 22, 2026
April 24, 2026
June 2026
July 22, 2026
July 24, 2026
September 2026
October 22, 2026
October 24, 2026
Monthly PMT-06 payment (for months 1 and 2 of each quarter): Due on the 25th of the following month.
GST Annual Return Due Date FY 2025-26
GSTR-9 (Annual Return)
Statutory due date: December 31, 2026, for FY 2025-26 (April 2025 to March 2026)
GSTR-9C (Reconciliation Statement, for turnover above ₹5 crore)
Historical note: The GSTR-9/9C deadline has been extended in most years. Extensions in prior years ranged from December 31 (statutory) to February 28 or later. Monitor CBIC notifications for official extensions to the FY 2025-26 deadline.
GST Payment Due Dates and Interest Timelines
Tax Payment (Cash)
For monthly filers, payment must reach the government by the GSTR-3B due date (20th). Payment is made through the Electronic Cash Ledger on the GST portal.
For QRMP filers:
Monthly advance payment (PMT-06): 25th of the following month
Final quarterly payment through GSTR-3B: 22nd or 24th as above
Interest Accrual
Interest at 18% per annum begins accruing from the day after the payment due date if tax is not paid on time.
Example: GSTR-3B for April 2026 (due May 20) filed and tax paid on June 5. Interest accrues for 16 days (May 21 to June 5).
GSTR-7 (TDS deductors under GST): Due on the 10th of the following month.
GSTR-8 (E-commerce operators, TCS): Due on the 10th of the following month.
GSTR-6 (Input Service Distributors): Due on the 13th of the following month.
GSTR-5 (Non-resident taxable persons): Due on the 13th of the following month or within 7 days after the last day of the registration period, whichever is earlier.
E-way bill generation: Before goods movement commences, not a monthly obligation, but a continuous one.
LUT for exporters: File a Letter of Undertaking before each financial year to make zero-rated supplies without paying IGST.
How to Track Your GST Compliance Status
The GST portal provides a compliance rating visible on the taxpayer’s dashboard. Monthly filers can view:
Third-party GST compliance tracking tools (integrated with the GSTN API) provide automated alerts when due dates approach and flag late filings as they occur. For businesses managing 10+ GSTINs or with large vendor networks, these tools prevent compliance gaps.
Vendor compliance monitoring: Businesses can track whether their key suppliers are filing GSTR-1 timely (which affects ITC availability). The GSTN API and accounting software integrations provide this visibility without manual portal checks.
Compliance Calendar as a Financial Health Indicator
For lenders analyzing a business’s GST compliance history, the consistency of filing against the due date schedule over 24 months is a behavioral indicator of financial discipline. ITC deadlines and the September filing cutoff by which ITC for a financial year must be claimed make the compliance calendar a cash flow document, not just a tax one.
The pattern they examine:
Are GSTR-1 and GSTR-3B filed consistently by the 11th and 20th?
Did you delay filings by 30+ days in any month?
Did you file nil returns followed by catch-up filings?
Did you file GSTR-9 for the preceding financial year?
A business that files on time every month for 24 consecutive periods, with no filing gaps, demonstrates operational consistency that correlates with debt repayment behavior. The correlation is not causal, but as a behavioral proxy, it is one of the most reliable low-cost signals available to lenders.
Key Takeaways
Monthly GSTR-1 is due on the 11th and GSTR-3B on the 20th for FY 2025–26. Additionally, businesses must file the annual GSTR-9 by December 31, 2026.
Meanwhile, QRMP filers (up to ₹5 crore) submit returns quarterly. They file GSTR-1 by the 13th and GSTR-3B by the 22nd or 24th. However, they must make monthly PMT-06 payments.
Importantly, interest at 18% per annum starts after the GSTR-3B payment due date. It does not depend on the filing date.
The GSTR-9/9C deadline is December 31 each year; however, don’t assume extensions.
Vendor compliance monitoring, whether your suppliers file on time or not, directly affects your ITC availability
Frequently Asked Questions
Q: What happens if GSTR-3B is filed on time but GSTR-1 is filed late?
Tax is paid, and no interest accrues (assuming payment was complete). However, late filing of GSTR-1 attracts late fees (₹200/day, capped at ₹5,000) and, more importantly, delays the buyer’s GSTR-2B population, denying them timely ITC access.
Q: Can a business switch between the monthly and QRMP schemes mid-year?
No. Choose the QRMP option at the start of each quarter and apply it for the entire quarter. To opt in or out of QRMP, the taxpayer must do so on the GST portal before the start of a new quarter. The default for businesses below ₹5 crore is QRMP.
Q: Is there a consolidated compliance calendar available on the GST portal?
The GST portal’s compliance section shows the specific due dates for the logged-in taxpayer’s registration type and state. The CBIC also publishes a general compliance calendar for each financial year. Third-party platforms aggregate these due dates with automated reminders.
Q: What is the due date for GSTR-11 (filed by UIN holders like embassies)?
Entities with a UIN file GSTR-11 to claim refunds of GST paid on inward supplies. It is due by the 28th of the month following the quarter.
Conclusion
The GST compliance calendar is a 35-event annual schedule for monthly filers: 12 GSTR-1 filings, 12 GSTR-3B filings, 12 payment dates, the GSTR-9 annual return, and GSTR-9C if applicable. Managing this schedule is not simply a tax function; it is a business operation that affects working capital (via ITC timing), vendor relationships (via ITC eligibility for buyers), and credit credibility (via the compliance history that lenders review).
The businesses that build GST compliance tracking into their monthly financial close process, treating the 11th and 20th as non-negotiable operational deadlines alongside payroll and vendor payments, are the ones that maintain the clean compliance record that underpins both supplier trust and lending access.
May 3, 2026
8 min read
