GST compliance is a monthly rhythm. Which dates apply to you depends on three things: whether you file monthly or under QRMP (quarterly returns, monthly payment), whether you're in the composition scheme, and - for QRMP - which state you're registered in.
Monthly filers
| Return | What it is | Due |
|---|---|---|
| GSTR-1 | Outward supplies (sales invoices) | 11th of the next month |
| GSTR-3B | Summary return and tax payment | 20th of the next month |
So for October 2026: GSTR-1 by 11 November, GSTR-3B by 20 November. For March 2027: 11 April and 20 April 2027.
QRMP filers (turnover up to ₹5 crore)
| Month in quarter | What to do | Due |
|---|---|---|
| Month 1 and 2 | IFF - upload B2B invoices (optional) | 13th of the next month |
| Month 1 and 2 | PMT-06 - pay tax | 25th of the next month |
| Month 3 | GSTR-1 for the quarter | 13th of the next month |
| Month 3 | GSTR-3B for the quarter | 22nd or 24th of the next month |
22nd: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Dadra & Nagar Haveli and Daman & Diu, Puducherry, Andaman & Nicobar Islands, Lakshadweep.
24th: all other states and UTs - including Delhi, Uttar Pradesh, Rajasthan, Punjab, Haryana, Bihar, West Bengal, Odisha, Jharkhand, Assam and the North-East, Himachal Pradesh, Uttarakhand, Jammu & Kashmir, Ladakh and Chandigarh.
QRMP quarters in 2026-27
| Quarter | GSTR-1 | GSTR-3B |
|---|---|---|
| Apr-Jun 2026 | 13 Jul 2026 | 22/24 Jul 2026 |
| Jul-Sep 2026 | 13 Oct 2026 | 22/24 Oct 2026 |
| Oct-Dec 2026 | 13 Jan 2027 | 22/24 Jan 2027 |
| Jan-Mar 2027 | 13 Apr 2027 | 22/24 Apr 2027 |
Composition scheme
- CMP-08 (quarterly statement and payment): 18th of the month after the quarter - 18 July, 18 October, 18 January, 18 April.
- GSTR-4 (annual return): 30 April after the year - 30 April 2027 for FY 2026-27.
Annual return
- GSTR-9: 31 December after the year - 31 December 2026 for FY 2025-26. Optional if your aggregate turnover was up to ₹2 crore.
- GSTR-9C (self-certified reconciliation): same date, if turnover is above ₹5 crore.
Rules that changed recently
- Three-year time bar: a GST return can no longer be filed after three years from its due date. Old pending returns must be cleared or they're lost - including the ITC and the ability to regularise.
- GSTR-3B lock: the liability in Table 3 of GSTR-3B is auto-filled from GSTR-1 (and GSTR-1A) and can't be edited in 3B. Correct mistakes through GSTR-1A before filing 3B.
- Sundays and holidays: the due date doesn't move automatically - file a day early.
What a missed date costs
Late fee ₹50 a day (₹20 for a nil return) up to a cap that depends on turnover, plus 18% a year interest on tax paid late in cash. See the GSTR-3B late fee guide for worked examples, or use the free calculator on the home page.
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