📋 Disclaimer

Due dates shown are worked out from the standard GST rules for FY 2026-27. No automatic shift is shown for Sundays or holidays. The GST Council and CBIC may extend deadlines via notifications. Always verify current due dates on the official GST portal before filing. Late filing attracts penalty and interest.

⚠️ Important changes

3-year time bar: from the July 2025 tax period, the GST portal blocks GSTR-1, 3B, 4, 5, 5A, 6, 7, 8 and 9 filed more than 3 years after the due date — a missed return can become permanently unfileable.
GSTR-3B lock: from the July 2025 period, auto-populated liability (incl. Table 3.2) in GSTR-3B cannot be edited. Correct mistakes through GSTR-1A or a later GSTR-1/IFF before filing 3B.
GSTR-9 exemption: taxpayers with AATO up to ₹2 crore need not file GSTR-9.

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Return Types Explained

GSTR-1

Outward supplies (sales). Filed monthly (11th) or quarterly (13th for QRMP). QRMP filers may upload B2B invoices through IFF by the 13th for months 1–2.

GSTR-3B

Summary return with tax payment. Monthly filers: 20th. QRMP: 22nd or 24th after the quarter (by state), with PMT-06 challan by the 25th for months 1–2.

GSTR-9

Annual return. Mandatory for AATO above ₹2 crore (optional up to ₹2 crore). GSTR-9C above ₹5 crore. Due by 31 December of the next FY.

GSTR-4

Annual return for composition scheme taxpayers. Due by 30 June of the next FY (from FY 2024-25). CMP-08 is due by the 18th after each quarter.

FAQ

GSTR-3B is a monthly self-declaration return summarising outward/inward supplies and tax payment. Monthly filers: due on the 20th of the following month. QRMP scheme filers: due on the 22nd of the month following the quarter in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Dadra & Nagar Haveli and Daman & Diu, Puducherry, Andaman & Nicobar Islands and Lakshadweep; and on the 24th in all other states and UTs. Since the July 2025 period, auto-populated liability in GSTR-3B is locked and cannot be edited.

GSTR-9 is mandatory for regular GST taxpayers with annual aggregate turnover above ₹2 crore; up to ₹2 crore it is optional. Taxpayers with turnover above ₹5 crore must also file GSTR-9C (reconciliation statement certified by a CA/CMA). The annual return is due by December 31 of the following financial year — GSTR-9/9C for FY 2025-26 is due on 31 December 2026.

Late fee is ₹50 per day (₹25 CGST + ₹25 SGST) for GSTR-3B with tax liability. For Nil returns, it is ₹20 per day (₹10 CGST + ₹10 SGST). The maximum late fee per GSTR-3B return depends on turnover: ₹500 for nil returns; ₹2,000 if AATO is up to ₹1.5 crore; ₹5,000 for AATO ₹1.5–5 crore; ₹10,000 above ₹5 crore. Interest @ 18% per annum applies on unpaid tax from the due date. Returns not filed within 3 years of the due date can no longer be filed at all.

QRMP (Quarterly Return Monthly Payment) scheme is for GST taxpayers with annual turnover up to ₹5 crore. They file GSTR-1 and GSTR-3B quarterly, but pay tax monthly via a challan (PMT-06) by the 25th of each month. This reduces the number of return filings from 24 to 8 per year.

GST Due Date Calendar