GST return dates depend on the form, filing frequency and the taxpayer’s principal place of business. The dates below are the usual statutory schedule; a Government notification can extend a due date for a period or region. Check the GST Due Dates Calendar and the GST Portal before filing. A Nil period does not automatically remove a return-filing obligation.
Regular monthly and quarterly dates
| Form or facility | Who uses it | Usual due date |
|---|---|---|
| GSTR-1, monthly | Taxpayers filing monthly outward-supply details | 11th of the following month |
| GSTR-1, quarterly | Eligible QRMP taxpayers | 13th of the month after the quarter |
| IFF, optional | QRMP taxpayers uploading eligible B2B invoice details for either of the first two months of a quarter | 13th of the following month |
| GSTR-3B, monthly | Taxpayers filing monthly summary returns | 20th of the following month |
| GSTR-3B, quarterly | Eligible QRMP taxpayers | 22nd or 24th of the month after the quarter, based on the State/UT group |
| CMP-08 | Composition taxpayers | 18th of the month after the quarter |
| GSTR-4 | Composition taxpayers, annual return | 30 April after the financial year |
| GSTR-9 / GSTR-9C | Taxpayers required to file the annual return/reconciliation statement | Usually 31 December after the financial year, subject to applicable exemptions and extensions |
The QRMP scheme is generally available to eligible taxpayers with aggregate turnover up to ₹5 crore, subject to scheme conditions. Monthly filing is not limited to businesses above ₹5 crore; an eligible taxpayer may choose monthly filing. Nil GSTR-1 and Nil GSTR-3B returns follow the same due-date schedule when the return is required for that period.
QRMP calendar for financial year 2026–27
These are ordinary quarter-end dates, before any notified extension. For GSTR-3B, use the 22nd or 24th date that applies to your State/UT group.
| Quarter | GSTR-1 | GSTR-3B | CMP-08 |
|---|---|---|---|
| April–June 2026 | 13 July 2026 | 22 or 24 July 2026 | 18 July 2026 |
| July–September 2026 | 13 October 2026 | 22 or 24 October 2026 | 18 October 2026 |
| October–December 2026 | 13 January 2027 | 22 or 24 January 2027 | 18 January 2027 |
| January–March 2027 | 13 April 2027 | 22 or 24 April 2027 | 18 April 2027 |
For monthly filing, GSTR-1 is ordinarily due on the 11th and GSTR-3B on the 20th of the next month. For example, April 2026 returns are ordinarily due on 11 and 20 May 2026. File a Nil return by the same applicable due date when required; do not leave the period unfiled just because there were no sales.
Late fees and turnover-based caps
For late GSTR-1 and GSTR-3B filings, the usual combined Central plus State/UT late fee is ₹20 per day for a Nil return and ₹50 per day for other returns. The notified maximum for each return is generally capped as follows, based on the preceding financial year’s aggregate turnover and return liability:
| Return status and preceding-year turnover | General maximum late fee per return |
|---|---|
| Nil outward supplies / Nil tax liability | ₹500 |
| Other returns; turnover up to ₹1.5 crore | ₹2,000 |
| Other returns; turnover above ₹1.5 crore and up to ₹5 crore | ₹5,000 |
| Other returns; turnover above ₹5 crore | ₹10,000 |
These are general caps under the applicable notifications and corresponding State/UT provisions. A period-specific waiver, extension or special notification can change what is payable. Interest on unpaid tax is separate from late fee. Use the Late Fee Calculator for an estimate, then confirm the liability shown on the GST Portal.
Annual return reminders
GSTR-9 and GSTR-9C applicability depends on the relevant financial year’s turnover threshold and any exemption notification. A general due date does not prove that a particular taxpayer must file either form. Check the form’s current instructions and the applicable financial-year notification before filing.
Composition taxpayers also file the annual GSTR-4 return, ordinarily by 30 April after the financial year. See the detailed CMP-08 due dates and filing guide for quarterly payment statements and composition-specific rules.
Avoid common deadline mistakes
- Confirm whether you file monthly, under QRMP or under the composition scheme.
- Check the exact GSTR-3B QRMP date for your State/UT group.
- File required Nil returns; zero sales do not by themselves cancel the filing obligation.
- Check portal notices and official extensions before relying on a calendar screenshot or an older article.
- Reconcile GSTR-1, GSTR-3B and GSTR-2B records before filing. Use the GSTIN Validator to check GSTIN format and status links, and the GST Calculator for arithmetic only.
Income-tax advance-tax installments are separate from GST return dates. For that separate calculation, see the Advance Tax Calculator.
Frequently asked questions
What is the usual GSTR-1 due date?
Monthly filers generally file by the 11th of the following month. Eligible QRMP filers generally file the quarter’s return by the 13th after the quarter.
What is the usual GSTR-3B due date?
Monthly GSTR-3B is generally due on the 20th of the following month. QRMP filers generally file by the 22nd or 24th after the quarter, depending on their State/UT group.
Do I have to file a Nil GST return?
If a return is due for your registration and tax period, Nil activity does not automatically remove the filing requirement. The GST Portal supports Nil filing where the form’s conditions are satisfied.
When is CMP-08 due?
CMP-08 is ordinarily due on the 18th of the month after each quarter. A notified extension can change a particular quarter’s date.
Is GSTR-1 due on the 11th for every taxpayer?
No. The 11th date is the usual monthly schedule. QRMP quarterly GSTR-1 is generally due on the 13th after the quarter; IFF is a separate optional facility for eligible monthly invoice data.
How much late fee applies to a Nil return?
The usual rate is ₹20 per day for a Nil GSTR-1 or GSTR-3B, subject to the notified cap and any period-specific waiver. Confirm the amount on the GST Portal.
Does the late fee cap depend on turnover?
For non-Nil GSTR-1 and GSTR-3B, the general cap is linked to the preceding financial year’s turnover bands. Nil returns have a separate lower cap. Check the specific form and notification.
Is interest included in the late fee?
No. Late fee for filing delay and interest on delayed tax payment are separate liabilities and can both apply when their respective conditions are met.
When is GSTR-4 due?
The annual return for composition taxpayers is ordinarily due by 30 April after the relevant financial year, subject to extensions.
When are GSTR-9 and GSTR-9C due?
They are generally due by 31 December after the financial year, but applicability, exemptions and extensions depend on the relevant year and taxpayer.
Official references
- GST Portal GSTR-1 guide — confirms that Nil GSTR-1 filing is supported and explains the return workflow.
- Notification 19/2021-Central Tax — GSTR-3B late-fee rationalisation and turnover-based caps.
- Notification 20/2021-Central Tax — GSTR-1 late-fee caps.
- GST Portal — check the live return dashboard, form applicability, filed status and period-specific notices.
This guide gives the ordinary schedule, not a taxpayer-specific filing determination. Verify the portal and current notification before acting on a due date or fee estimate.