GST Return Due Dates for FY 2026-27
GSTR-1 Due Dates
GSTR-1 reports your outward supplies (sales) for the period.
| Filing frequency | Due date |
| Monthly (turnover above ₹5 crore, or opted out of QRMP) | 11th of the following month |
| Quarterly (QRMP scheme, turnover up to ₹5 crore) | 13th of the month following the quarter |
| Invoice Furnishing Facility (IFF) — optional monthly upload for QRMP filers | 13th of the following month (for months 1 and 2 of the quarter) |
GSTR-3B Due Dates
GSTR-3B is the summary return where actual tax is paid. Monthly filers all share one date; QRMP filers are staggered by state group to spread portal load.
| Filing frequency | Due date |
| Monthly | 20th of the following month |
| QRMP — Group 1 states (Chhattisgarh, MP, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, AP, and UTs of Daman & Diu, Dadra & Nagar Haveli, Puducherry, Andaman & Nicobar, Lakshadweep) | 22nd of the month following the quarter |
| QRMP — Group 2 states (remaining states and UTs) | 24th of the month following the quarter |
QRMP filers must still pay estimated tax monthly via Form PMT-06 by the 25th of each of the first two months of the quarter, even though the return itself is filed quarterly.
GSTR-9 (Annual Return) Due Date
GSTR-9 for a financial year is due by 31 December of the following financial year — for FY 2025-26, that's 31 December 2026. It's mandatory for registered taxpayers with aggregate turnover above ₹2 crore; below that it's optional. Taxpayers above ₹5 crore turnover must also file the reconciliation statement GSTR-9C, self-certified, by the same date.
Late Fee for Missing These Dates
| Return | Late fee |
| GSTR-1 / GSTR-3B (regular) | ₹50/day (₹25 CGST + ₹25 SGST), capped based on turnover slab |
| GSTR-1 / GSTR-3B (NIL return) | ₹20/day (₹10 CGST + ₹10 SGST) |
| GSTR-9 | ₹200/day (₹100 CGST + ₹100 SGST), capped at 0.5% of turnover in the state/UT |
Beyond the late fee, unpaid tax attracts 18% annual interest from the due date until payment, and — separately — GSTR-1 for a period is blocked from filing until GSTR-3B for the previous period is filed, so a missed 3B compounds into a filing freeze, not just a penalty.
Missing any one of these dates is rarely a one-time cost — it usually cascades into a blocked next filing and a growing interest bill. If you'd rather not track a staggered QRMP calendar by hand, our GST return filing service handles the monthly/quarterly cycle and payment reminders end-to-end.