GST Return Filing Dates 2026 — Complete Calendar with Due Dates for GSTR-1, GSTR-3B & Annual Returns
By Parul Singh, GST Practitioner · GST Returns · Updated June 2026
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Monthly GST Return Due Dates 2026
In my 15+ years as a GST Practitioner in Karol Bagh, I have seen businesses lose thousands of rupees simply because they missed a GST filing deadline. The GST return calendar can feel overwhelming -- GSTR-1, GSTR-3B, GSTR-9 -- each with its own due date. Let me simplify it for you.
Official Reference: Section 37 of the CGST Act 2017 mandates filing of GSTR-1. Section 39 mandates GSTR-3B. Rule 61 of CGST Rules prescribes the due dates which are notified via CGST notifications each year.
For FY 2026-27, here are the monthly GST return due dates:
| Return | Month | Due Date |
|---|---|---|
| GSTR-1 | April 2026 | 11 May 2026 |
| GSTR-3B | April 2026 | 20 May 2026 |
| GSTR-1 | May 2026 | 11 June 2026 |
| GSTR-3B | May 2026 | 20 June 2026 |
| GSTR-1 | June 2026 | 11 July 2026 |
| GSTR-3B | June 2026 | 20 July 2026 |
| GSTR-1 | July 2026 | 11 August 2026 |
| GSTR-3B | July 2026 | 20 August 2026 |
📍 Real Example -- Connaught Place Retailer
Meena Sarees in Connaught Place filed GSTR-3B for April 2026 on 22 May -- 2 days late. Late fee: ₹50/day (₹25 CGST + ₹25 SGST) x 2 days = ₹100. Seems small? Her neighbor at a Chandni Chowk wholesale shop missed 3 months consecutively and paid ₹9,000 in late fees alone -- that too without any tax liability!
💡 Pro Tip from Parul: Set a recurring reminder on the 5th of every month: File GSTR-1 by 10th and GSTR-3B by 18th. I tell all my clients in Delhi -- never wait for the last day. The GST portal slows down on due dates and you risk server errors. Filing 2-3 days early saves you both late fees and stress.
Quarterly Return Dates (QRMP Scheme)
Businesses with turnover up to ₹5 crore can opt for the QRMP (Quarterly Return Monthly Payment) scheme. Under this, you file GSTR-1 and GSTR-3B quarterly but pay tax monthly via Invoice Furnishing Facility (IFF).
Official Reference: Notification No. 85/2020 -- Central Tax dated 10 November 2020 introduced the QRMP scheme. Rule 61(1) proviso of CGST Rules allows quarterly filing for eligible taxpayers.
| Quarter | Period | GSTR-1 Due | GSTR-3B Due |
|---|---|---|---|
| Q1 | Apr-Jun 2026 | 13 July 2026 | 22/24 July 2026 |
| Q2 | Jul-Sep 2026 | 13 October 2026 | 22/24 October 2026 |
| Q3 | Oct-Dec 2026 | 13 January 2027 | 22/24 January 2027 |
| Q4 | Jan-Mar 2027 | 13 April 2027 | 22/24 April 2027 |
📍 Real Example -- Janakpuri Boutique Owner
Sunita runs a boutique in Janakpuri with ₹85 lakh annual turnover. She opted for QRMP. For Q1 (Apr-Jun), she files GSTR-1 by 13 July showing all April-June sales. But she must pay monthly tax by 25th of next month through IFF. If she misses the IFF for May, her buyer cannot claim ITC on her May invoices -- a common problem I see with small Delhi businesses.
Annual Return Due Dates
Annual returns are where most businesses slip up. GSTR-9 and GSTR-9C have their own deadlines, and these are often extended by the GST Council.
| Return | For FY | Due Date |
|---|---|---|
| GSTR-9 (Annual Return) | FY 2025-26 | 31 December 2026 |
| GSTR-9C (Reconciliation) | FY 2025-26 | 31 December 2026 |
Official Reference: Section 44 of the CGST Act 2017 requires annual return filing by 31 December following the end of the financial year. The GST Council may extend this date via notification.
⚠️ Common Mistake: Filing GSTR-9 after the due date attracts a late fee of ₹200/day (₹100 CGST + ₹100 SGST), subject to a maximum of 0.25% of annual turnover. For a business with ₹2 crore turnover, that is a maximum penalty of ₹50,000. As a GST consultant in Delhi, I have seen businesses ignore GSTR-9 entirely -- this is a big mistake. Non-filing can lead to assessment under Section 62.
Late Fees and Penalties
Late fees under GST are prescribed under Section 47 of the CGST Act 2017. Here is a summary:
| Return | Late Fee (per day) | Maximum |
|---|---|---|
| GSTR-1 | ₹200 (₹100 CGST + ₹100 SGST) | ₹5,000 |
| GSTR-3B (with tax liability) | ₹200 (₹100 CGST + ₹100 SGST) | Subject to conditions |
| GSTR-3B (nil return) | ₹50 (₹25 CGST + ₹25 SGST) | ₹2,000 |
| GSTR-9 | ₹200 per day | 0.25% of turnover |
📍 Real Example -- Okhla Manufacturer
Rajesh Industries in Okhla had ₹18 lakh GST liability for March but filed GSTR-3B on 5 May -- 15 days late. Late fee: ₹3,000. Plus interest under Section 50 at 18% per annum on ₹18 lakh for 15 days = ₹1,331. Total cost of delay: ₹4,331. If they had filed on time, this would be zero. I always tell my clients near Kirti Nagar -- even a 1-day delay costs money.
Filing Tips from Parul
After filing thousands of GST returns for businesses across Delhi -- from small shops in Gandhi Nagar to large firms in Vasant Kunj -- here are my top tips:
- File early, not on the last day. The GST portal crashes on due dates. I recommend filing by the 17th for GSTR-3B.
- Use the QRMP scheme if eligible. It reduces your compliance burden from 24 returns a year to 8 (4 GSTR-1 + 4 GSTR-3B).
- Always reconcile before filing. Match your books with GSTR-2A/2B before filing GSTR-3B to claim correct ITC.
- Never skip nil returns. Even if no sales, file nil GSTR-3B -- otherwise late fee accumulates.
- Keep digital records. Use Tally or Zoho Books to auto-generate return data. This saves hours every month.
💡 Pro Tip from Parul: If you are looking for a reliable GST advisor near you, I offer monthly GST filing packages starting at ₹1,499/month. WhatsApp me at +91 95401 04776 for a free consultation. Many of my clients in Karol Bagh, Connaught Place, and Dwarka have saved over ₹50,000 in penalties just by filing on time.
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Frequently Asked Questions
What is the due date for GSTR-1?
GSTR-1 is due on the 11th of the following month for monthly filers. For quarterly filers under QRMP, it is due on the 13th of the month following the quarter end.
What happens if I miss the GSTR-3B due date?
A late fee of ₹200 per day (₹100 CGST + ₹100 SGST) applies. For nil returns, it is ₹50 per day. Interest at 18% per annum also applies on the unpaid tax amount from the due date till payment.
Can I file GSTR-3B without filing GSTR-1?
Yes, GSTR-3B can be filed independently. However, the data in GSTR-1 and GSTR-3B should be consistent. Major mismatches may trigger scrutiny.
What is the QRMP scheme?
QRMP (Quarterly Return Monthly Payment) allows taxpayers with turnover up to ₹5 crore to file GSTR-1 and GSTR-3B quarterly while paying tax monthly through IFF. It reduces compliance burden significantly.
Is GSTR-9 mandatory for all GST taxpayers?
GSTR-9 is mandatory for taxpayers with aggregate turnover above ₹2 crore. For FY 2025-26, taxpayers with turnover up to ₹2 crore are exempt from filing GSTR-9.
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