The Complete Guide to GST Return Due Dates for 2026

Navigating the Indian GST landscape requires strict adherence to statutory deadlines. The GST Council has prescribed different return forms depending on your business type, turnover, and chosen compliance scheme. Missing these deadlines guarantees penalties, which you can estimate using a Late Fee Calculator.

To help you stay compliant, we’ve compiled a detailed guide to the most critical due dates. You can also view our quick-reference GST Due Dates Calendar anytime.

1. GSTR-1: Outward Supplies

GSTR-1 is the return where you report all your sales (outward supplies). The due date depends on whether you file monthly or quarterly (under the QRMP scheme).

• Monthly Filers (Turnover > ₹5 Crore):
  • Due Date: 11th of the following month.
• Quarterly Filers (QRMP Scheme):
  • Invoice Furnishing Facility (IFF): For the first two months of the quarter, upload B2B invoices by the 13th of the following month.
  • Quarterly Return: For the end of the quarter, file by the 13th of the month succeeding the quarter.

(Ensure your invoices carry the correct HSN codes. Use our HSN Code Lookup if unsure).

2. GSTR-3B: Summary Return & Tax Payment

GSTR-3B is your summary return where you declare your tax liability, claim ITC, and pay the tax.

• Monthly Filers:
  • Due Date: 20th of the following month.
• Quarterly Filers (QRMP Scheme):
  • Due Date: 22nd or 24th of the month succeeding the quarter (depending on your registered State).

3. CMP-08: Composition Scheme Taxpayers

Small businesses opting for the Composition Scheme do not file regular GSTR-1 or GSTR-3B returns. Instead, they file a quarterly statement for the payment of self-assessed tax.

• Due Date: 18th of the month succeeding the quarter.
• Annual Return for Composition (GSTR-4): Due by 30th April of the following financial year.

4. GSTR-9 & GSTR-9C: Annual Returns

The annual return is a comprehensive consolidation of all your monthly/quarterly filings for the entire financial year.

• GSTR-9 (Annual Return): Mandatory for regular taxpayers with an aggregate turnover exceeding ₹2 Crore.
• GSTR-9C (Reconciliation Statement): Mandatory for taxpayers whose turnover exceeds ₹5 Crore. It must be self-certified.
• Due Date for both: 31st December of the year succeeding the relevant financial year.

Best Practices for Compliance

1. Verify Your ITC: Before filing GSTR-3B, always verify that your suppliers have filed their returns by checking GSTR-2B. You can also verify their credibility beforehand using a GSTIN Validator.
2. Reconcile Often: Reconcile your sales ledger with GSTR-1 regularly to avoid year-end mismatches. Use our GST Calculator to double-check tax fraction amounts on large invoices.
3. Set Reminders: Keep the official GST Portal bookmarked and never wait until the last day to file, as server loads can cause unexpected delays.