GST Due Dates 2026-27: The Full Calendar — Monthly, Quarterly and Annual

Ask five business owners when GST is due and you will get five answers, four of them half right. The 11th. The 20th. Something about the 13th, if you are quarterly. A date in December that has something to do with an annual return nobody wants to file. Each answer belongs to a real form. The trouble is that no single date is the GST date, and treating one as if it were is how returns quietly go late.

This page is the reference I wish every client would pin above the accounts desk: every standing due date for 2026-27 in one place — monthly, quarterly and annual — with the state split that decides the quarterly dates, and the two cut-off dates that are not returns at all but cost more than most returns when they are missed. Bookmark it. Then check the portal near any deadline, because the government can and does move a date by notification for a particular month.

What are the GST due dates for 2026-27?

For a regular monthly filer, GSTR-1 is due on the 11th of the following month and GSTR-3B on the 20th. QRMP filers file GSTR-1 by the 13th after the quarter and GSTR-3B by the 22nd or 24th, depending on their state group. GSTR-9, with GSTR-9C where it applies, falls on 31 December after the financial year.

The monthly table: dates that come round twelve times a year

For most readers, two rows run their month. GSTR-1 on the 11th reports your outward supplies — your sales — and feeds your buyers' input tax credit statements. GSTR-3B on the 20th is the summary return in which tax is actually paid. Think of the month as a relay: GSTR-1 hands the baton to your buyers, and GSTR-3B carries it over the line with the money. Drop the first and your buyers feel it before you do, in credit that does not appear where they expected it.

One row in that table catches people out. Older calendars still show GSTR-5 on the 20th. Section 39(5) of the CGST Act has set the non-resident's return at thirteen days after the month ends for some years now, and Notification No. 05/2026-Central Tax dated 26 October 2026 aligned Rule 63 to the same 13th with effect from 1 November 2026. GSTR-5A, the OIDAR return, stays on the 20th. The two forms sit side by side in most tables and part company on the date.

How to run a month, in the order that works:

1. Close the sales register by the first week and file GSTR-1 by the 11th.
2. Reconcile purchases against GSTR-2B once it is generated, so the credit you claim in GSTR-3B is credit you can defend.
3. File GSTR-3B and pay any cash liability by the 20th.
4. If you deduct or collect tax at source, or distribute credit as an ISD, work to your own earlier rows in the table — the 10th and the 13th arrive before the dates everyone talks about.

Our complete guide to GST return filing explains how each of these returns is prepared and filed. This page deliberately does not repeat those steps. Dates here, method there.

The quarterly table: QRMP and composition

The Quarterly Return Monthly Payment scheme — QRMP — lets eligible taxpayers with aggregate turnover up to ₹5 crore file GSTR-1 and GSTR-3B once a quarter instead of every month. Quarterly filing is not quarterly payment, and the gap between those two ideas is where QRMP filers get hurt.

The state split for quarterly GSTR-3B, in full. Group 1, due on the 22nd: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, and the union territories of Daman and Diu, Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep. Group 2, due on the 24th: every other state and union territory, including Delhi, Uttar Pradesh, Haryana, Punjab, Rajasthan, Bihar, West Bengal, Odisha and the north-eastern and hill states.

A word on the monthly filer confusion I hear often. Years ago, monthly GSTR-3B dates were staggered too, and old calendars still show a 22nd and a 24th for monthly filers. For 2026-27, the standing monthly date is the 20th for everyone. The 22nd and 24th belong to quarterly QRMP filing, split by the state groups above. If your calendar says otherwise, it is an old calendar.

And the PMT-06 row deserves its own warning. Under QRMP you pay tax for the first two months of each quarter by the 25th of the following month, through a challan in Form PMT-06, even though the return itself comes only at the quarter's end. Owners who hear quarterly and relax until the quarter closes discover two missed payments waiting for them, with interest. Quarterly returns. Monthly money. Hold both halves of that sentence.

The month-by-month calendar for a regular monthly filer

Same rhythm, every month of 2026-27. The period changes; the dates do not, unless a notification moves one for a specific month.

Quarterly filers can read their year off the quarterly table the same way: each quarter's GSTR-1 falls on the 13th of the month after the quarter ends, CMP-08 on the 18th for composition dealers, quarterly GSTR-3B on the 22nd or 24th by state group, and PMT-06 payments on the 25th in the first two months of every quarter.

The annual dates, and the cut-off that is not a return

Spend a minute on 30 November, because it passes quietly and charges heavily. Section 16(4) of the CGST Act sets the last date for claiming input tax credit on an invoice or debit note of a financial year: 30 November of the following year, or the date you file the annual return, whichever comes first. In practice, the last return in which FY 2025-26 credit can cleanly be taken is the October 2026 GSTR-3B, filed by 20 November 2026. A supplier invoice you discover in December, for goods you bought and used in March, is very likely a cost now, not a credit. Our guide to the GSTR-9 reconciliation for FY 2025-26 shows how the annual return pulls these threads together, and if December has already caught you out once, the GSTR-9 late fee calculator will tell you what a late annual return costs before the portal does.

On extensions, one rule covers the whole calendar. The dates in this guide are the standing dates in the law and the rules. The government extends a date for a particular period only by issuing a notification, and it does so from time to time — for a portal problem, a natural calamity, a system change. An extension for one month changes nothing about the next. Never carry last month's extension forward in your head.

Mistakes this calendar exists to prevent

• Working to the 20th for everything. GSTR-7 and GSTR-8 fall on the 10th, GSTR-1 on the 11th and GSTR-6 on the 13th. A month planned around one date misses three others.
• QRMP filers skipping PMT-06. Quarterly returns still need monthly payments for the first two months, by the 25th. This is the costliest misunderstanding on this page.
• Using the wrong state group. The 22nd or the 24th turns on where your principal place of business is, not where your biggest customer sits.
• Treating 30 November as a filing date. It is a credit cut-off. The practical deadline is the October GSTR-3B on 20 November.
• Filing GSTR-9 in December without reconciling first. The annual return is a summary of twelve months of returns. Differences found by the department, that you never looked for, are how notices begin.
• Trusting an old calendar. Staggered monthly GSTR-3B dates and other retired patterns still circulate. Check the year on any calendar before you trust a single date in it.

Should you run this calendar yourself?

A one-registration business with tidy books and a disciplined accountant can run this calendar in-house, and plenty do it well. The case for handing it over grows with each added registration, each state, each scheme — monthly in one state, QRMP in another, an ISD registration on top — because the dates stop being a list and start being a system. What you are buying then is not filing. It is the certainty that no row of these tables was forgotten in a busy month.

If you would rather have the dates watched for you — every GSTR-1, every GSTR-3B, the quarterly payments and the annual return, filed on time through the year — our GST return filing service runs this exact calendar for businesses across India, and the first conversation costs nothing but twenty minutes.

Frequently asked questions

What is the due date for GSTR-3B in 2026-27?

The 20th of the following month for monthly filers, in every state. QRMP filers file quarterly, by the 22nd of the month after the quarter in Group 1 states and the 24th in Group 2 states.

What is the due date for GSTR-1?

The 11th of the following month for monthly filers. Under QRMP, the quarterly GSTR-1 is due on the 13th of the month after the quarter, and the optional Invoice Furnishing Facility for the first two months of a quarter runs to the 13th of the following month.

I am under QRMP. Do I pay anything monthly?

Yes. Tax for the first two months of each quarter is paid through a challan in Form PMT-06 by the 25th of the following month. Only the returns are quarterly; the payments are not.

When is CMP-08 due?

On the 18th of the month following the quarter, for composition dealers paying their tax for that quarter.

What is the last date to claim ITC for FY 2025-26?

Under section 16(4), 30 November 2026, or the date you file the annual return for that year, whichever is earlier. In practice, claim it in the October 2026 GSTR-3B, due on 20 November 2026.

When are GSTR-9 and GSTR-9C due?

On 31 December following the end of the financial year, where each applies to you. For FY 2025-26 that is 31 December 2026; for FY 2026-27, 31 December 2027. A date can be moved for a year only by notification, so confirm on the portal as December approaches.