GST Return Filing Due Dates 2026: GSTR-1, 3B & 9 Calendar

GST return filing due dates in 2026 follow a monthly rhythm for most registered businesses: GSTR-1 (outward supplies) by the 11th of the following month, and GSTR-3B (summary return with tax payment) by the 20th of the following month for monthly filers. Businesses under the QRMP scheme with turnover up to ₹5 crore file quarterly instead, while the annual return GSTR-9 is due by 31 December following the end of the financial year.

Key takeaways

Monthly filers: GSTR-1 due by the 11th, GSTR-3B due by the 20th of the following month.
QRMP scheme (turnover up to ₹5 crore) allows quarterly GSTR-1/3B filing with monthly tax payment via a simple challan.
GSTR-9 annual return is due by 31 December after the financial year ends; GSTR-9C reconciliation applies above the turnover threshold.
Late filing attracts late fees per day plus 18% annual interest on delayed tax payment — both accumulate even for nil returns.

Monthly GST Return Due Dates

Return	Purpose	Due Date
GSTR-1	Outward supply details (invoices)	11th of the following month
GSTR-3B	Summary return and tax payment	20th of the following month
GSTR-2B	Auto-generated input credit statement (view only)	Generated around the 14th

These dates apply to regular monthly filers. Some states follow staggered GSTR-3B due dates (20th, 22nd, or 24th) based on principal place of business, so always confirm the exact date for your registered state.

QRMP Scheme Due Dates for Small Businesses

Registered businesses with aggregate turnover up to ₹5 crore in the preceding financial year can opt for the Quarterly Return Monthly Payment (QRMP) scheme. Under QRMP, GSTR-1 and GSTR-3B are filed quarterly (by the 13th and 22nd/24th of the month following the quarter, respectively), while tax is still paid monthly using a simplified challan (Invoice Furnishing Facility for the first two months, and self-assessed or fixed-sum method for the tax payment). This significantly reduces the compliance load for small traders and service providers without delaying tax payment to the government.

Annual Return: GSTR-9 and GSTR-9C

GSTR-9, the annual return consolidating the year’s monthly/quarterly filings, is due by 31 December following the end of the financial year (for example, for FY 2025-26, the due date falls on 31 December 2026). Businesses with turnover above the government-notified threshold must additionally file GSTR-9C, a reconciliation statement certified by a chartered accountant or cost accountant, comparing GST returns with audited financial statements. Composition scheme taxpayers file the simpler GSTR-4 annual return instead.

Penalties for Late GST Return Filing

Late fee: ₹50 per day (₹25 CGST + ₹25 SGST) for regular returns, and ₹20 per day for nil returns, subject to a maximum cap linked to turnover.
Interest: 18% per annum on the tax amount unpaid, calculated from the due date until actual payment.
Blocked e-way bills and filings: Continued non-filing can block the generation of e-way bills and restrict filing of subsequent periods’ returns.
Input credit risk for buyers: Late GSTR-1 filing delays your buyers’ ability to claim input tax credit, damaging business relationships even before any direct penalty applies to you.

How to Stay on Top of GST Return Deadlines

Step 1: Decide between monthly filing and the QRMP scheme based on your turnover and cash flow preference.
Step 2: Reconcile sales invoices against GSTR-1 data before the 11th of each month (or quarterly, under QRMP).
Step 3: Reconcile GSTR-2B input credit against purchase records before filing GSTR-3B.
Step 4: Pay tax and file GSTR-3B by the 20th (or applicable staggered date).
Step 5: Prepare GSTR-9 and, if applicable, GSTR-9C well before the 31 December annual deadline, reconciling against audited books.

E-Invoicing and E-Way Bill Compliance Alongside Returns

Businesses above the government-notified e-invoicing turnover threshold must generate an Invoice Reference Number (IRN) through the Invoice Registration Portal for every B2B invoice before it can be considered valid for GST purposes, and this data auto-populates into GSTR-1, reducing manual entry but requiring real-time invoice discipline. Similarly, e-way bills are mandatory for movement of goods above the notified value threshold, and mismatches between e-way bill data and GSTR-1/3B filings are a common trigger for GST department scrutiny, so reconciling these three data sources — invoices, e-way bills, and returns — every month is good practice even beyond the strict filing deadline itself.

How ComplianceKaro Helps

We manage monthly and quarterly GST return filing, reconcile input credit against GSTR-2B, and prepare your annual GSTR-9/9C, integrated with our accounting and bookkeeping service. For broader tax planning, see our tax advisory services. Book a free consultation to set up a dependable GST compliance calendar.

FAQ

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

For monthly filers, GSTR-3B is due by the 20th of the following month, though some states have staggered dates of the 22nd or 24th based on the principal place of business.

Can small businesses file GST returns quarterly instead of monthly?

Yes, businesses with turnover up to ₹5 crore in the preceding financial year can opt for the QRMP scheme, filing GSTR-1 and GSTR-3B quarterly while still paying tax monthly.

What happens if I file a nil GST return late?

Even nil returns attract a late fee of ₹20 per day (₹10 CGST + ₹10 SGST), so it is important to file on time even when there is no business activity in a period.

Simplify your GST compliance. Book a free consultation and let ComplianceKaro manage your return filing calendar.