GST Compliance Calendar 2026 — All Due Dates

By CA Amit Patel · GST · 7 min read

Complete GST compliance calendar for FY 2025-26. All GSTR filing due dates, annual return deadlines, and audit requirements.

GST Compliance Calendar 2026 — All Due Dates

Monthly Returns Under GST

The Goods and Services Tax (GST) regime in India requires regular filing of returns by all registered taxpayers. Monthly filing is the default requirement for businesses with an aggregate turnover exceeding Rs. 5 crore in the previous financial year, as well as for specified categories such as e-commerce operators, TDS deductors, and non-resident taxable persons. The two most critical monthly returns are GSTR-1 (Outward Supply Details) due on the 11th of every month and GSTR-3B (Summary Return and Self-Assessment) due on the 20th of every month. GSTR-1 captures all sales invoices, credit notes, and debit notes issued during the tax period and must be filed even if there are no supplies made. GSTR-3B is a self-declared summary return where the taxpayer reports aggregate sales, input tax credit claimed, and pays the net tax liability. Timely filing of both returns is crucial to avoid late fees, interest penalties, and blockage of input tax credit for buyers. Additionally, taxpayers must ensure that the data in GSTR-1 and GSTR-3B are consistent, as invoices uploaded in GSTR-1 auto-populate into the buyer's GSTR-2B for input tax credit matching.

Quarterly Returns Under QRMP Scheme

The QRMP (Quarterly Return Monthly Payment) scheme is available to registered taxpayers with an aggregate turnover of up to Rs. 5 crore in the previous financial year. Under this beneficial scheme, taxpayers can file GSTR-1 and GSTR-3B on a quarterly basis while making tax payments each month through a simple challan in Form PMT-06. The quarterly GSTR-1 is due on the 13th of the month following the end of the quarter, and the quarterly GSTR-3B is due on the 24th of the month following the end of the quarter. For example, for the quarter ending March 2026, GSTR-1 is due on 13th April 2026 and GSTR-3B is due on 24th April 2026. Taxpayers opting for the QRMP scheme must also file their self-generated invoice details using the Invoice Furnishing Facility (IFF) for the first two months of each quarter by the 13th of the following month. The IFF allows buyers to claim input tax credit on purchases made during those months without waiting for the quarterly return to be filed. This facility is optional but highly recommended to maintain smooth ITC flow in the supply chain.

Annual Compliance and GSTR-9

Annual GST compliance involves filing GSTR-9 (Annual Return) which consolidates all monthly or quarterly returns filed during the financial year and requires reconciliation of the taxpayer's audited financial statements with the GST returns filed. For the financial year 2025-26, GSTR-9 is due on 31st December 2026. The annual return must be filed by all regular taxpayers whose aggregate turnover exceeds Rs. 2 crore in the financial year. Taxpayers with aggregate turnover exceeding Rs. 5 crore must also obtain a GST audit and file a self-certified reconciliation statement along with the annual return. Late filing of GSTR-9 attracts a late fee of Rs. 200 per day (Rs. 100 per day each under CGST and SGST acts), subject to a maximum of 0.25 percent of the taxpayer's turnover in the relevant state. GSTR-10 (Final Return) must be filed by taxpayers who cancel their GST registration within three months of the cancellation date. GSTR-11 is filed by persons having a Unique Identity Number (UIN) such as foreign diplomatic missions and embassies for claiming refunds. Proper annual compliance ensures that the taxpayer's GST records are accurate and complete, reducing the risk of notices and assessments from tax authorities.

Key Quarter Dates for 2026

Below is a comprehensive table of important GST due dates for the calendar year 2026. Taxpayers must mark these dates on their compliance calendars and ensure timely filing to avoid penalties and interest charges.

Return FormPeriodDue Date 2026Late Fee Per Day
GSTR-1 MonthlyJanuary11th FebruaryRs. 50 (Rs. 25 CGST + Rs. 25 SGST)
GSTR-1 MonthlyFebruary11th MarchRs. 50
GSTR-1 MonthlyMarch11th AprilRs. 50
GSTR-1 MonthlyApril11th MayRs. 50
GSTR-1 MonthlyMay11th JuneRs. 50
GSTR-1 MonthlyJune11th JulyRs. 50
GSTR-1 MonthlyJuly11th AugustRs. 50
GSTR-1 MonthlyAugust11th SeptemberRs. 50
GSTR-1 MonthlySeptember11th OctoberRs. 50
GSTR-1 MonthlyOctober11th NovemberRs. 50
GSTR-1 MonthlyNovember11th DecemberRs. 50
GSTR-1 MonthlyDecember11th January 2027Rs. 50
GSTR-3B MonthlyJanuary20th FebruaryRs. 100 (Rs. 50 CGST + Rs. 50 SGST)
GSTR-3B MonthlyFebruary20th MarchRs. 100
GSTR-3B MonthlyMarch20th AprilRs. 100
GSTR-3B MonthlyApril20th MayRs. 100
GSTR-3B MonthlyMay20th JuneRs. 100
GSTR-3B MonthlyJune20th JulyRs. 100
GSTR-3B MonthlyJuly20th AugustRs. 100
GSTR-3B MonthlyAugust20th SeptemberRs. 100
GSTR-3B MonthlySeptember20th OctoberRs. 100
GSTR-3B MonthlyOctober20th NovemberRs. 100
GSTR-3B MonthlyNovember20th DecemberRs. 100
GSTR-3B MonthlyDecember20th January 2027Rs. 100
GSTR-1 Quarterly QRMPJan-Mar 202613th April 2026Rs. 50
GSTR-1 Quarterly QRMPApr-Jun 202613th July 2026Rs. 50
GSTR-1 Quarterly QRMPJul-Sep 202613th October 2026Rs. 50
GSTR-1 Quarterly QRMPOct-Dec 202613th January 2027Rs. 50
GSTR-3B Quarterly QRMPJan-Mar 202624th April 2026Rs. 100
GSTR-3B Quarterly QRMPApr-Jun 202624th July 2026Rs. 100
GSTR-3B Quarterly QRMPJul-Sep 202624th October 2026Rs. 100
GSTR-3B Quarterly QRMPOct-Dec 202624th January 2027Rs. 100
GSTR-9 AnnualFY 2025-2631st December 2026Rs. 200 per day (max 0.25 percent of turnover)
GSTR-10 FinalDate of cancellationWithin 3 months of cancellationRs. 200 per day
Important Note: Late fees for GSTR-1 and GSTR-3B are capped at Rs. 5,000 per return (Rs. 2,500 CGST + Rs. 2,500 SGST) for nil filers. However, for taxpayers with taxable turnover, the late fee continues to accrue until the return is actually filed. Additionally, interest at 18 percent per annum is payable on the net tax liability from the due date until the date of payment. Filing returns on time is essential not only to avoid these financial penalties but also to ensure seamless input tax credit flow to your buyers. The GST department has been increasingly strict about late filing with automated notices, e-way bill blocking, and registration suspension for chronic defaulters.

Penalties for Late Filing

The GST Act imposes significant financial consequences for non-compliance with return filing requirements. Late filing of GSTR-1 attracts a late fee of Rs. 50 per return (Rs. 25 each under CGST and SGST). Late filing of GSTR-3B attracts a late fee of Rs. 100 per return (Rs. 50 each under CGST and SGST). In addition to late fees, interest at 18 percent per annum is levied on the net tax liability from the due date until the actual date of payment. For annual returns (GSTR-9), the late fee is Rs. 200 per day (Rs. 100 each under CGST and SGST), subject to a maximum of 0.25 percent of the taxpayer's aggregate turnover in the state. It is important to note that late fees apply even when the tax liability is nil and the return is a nil return. Furthermore, continued non-compliance can lead to more severe consequences including restriction of e-way bill generation, blocking of input tax credit, suspension of GST registration, and ultimately cancellation of registration by the tax authorities. Show cause notices under Section 46 of the CGST Act are issued to defaulting taxpayers, and if the return is not filed within 15 days of the notice, the proper officer may proceed to assess the tax liability under Section 62. The GST department has been leveraging data analytics and artificial intelligence to identify non-compliant taxpayers and trigger automated enforcement actions.

Why Choose RegisterMyGST for GST Compliance?

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