Staying compliant with GST return filing deadlines is essential for every business. Late filing can result in penalties, interest, blockage of Input Tax Credit (ITC), and compliance notices from the GST department.
This guide covers the key GST return due dates applicable during FY 2026-27.
GSTR-1 contains details of all outward supplies (sales) made during the tax period.
Monthly Filers: Due Date – 11th of the following month
QRMP (Quarterly) Filers: Due Date – 13th of the month following the quarter
| Quarter | Due Date |
|---|---|
| April – June 2026 | 13 July 2026 |
| July – September 2026 | 13 October 2026 |
| October – December 2026 | 13 January 2027 |
| January – March 2027 | 13 April 2027 |
GSTR-3B is a summary return used to report GST liability and claim Input Tax Credit (ITC).
Monthly Filers: Due Date – 20th of the following month
QRMP Filers: Due Date – 22nd or 24th of the month following the quarter (depending on State/UT)
| Quarter | Due Date |
|---|---|
| April – June 2026 | 22/24 July 2026 |
| July – September 2026 | 22/24 October 2026 |
| October – December 2026 | 22/24 January 2027 |
| January – March 2027 | 22/24 April 2027 |
Tax payment statement for taxpayers registered under the Composition Scheme.
| Quarter | Due Date |
|---|---|
| April – June 2026 | 18 July 2026 |
| July – September 2026 | 18 October 2026 |
| October – December 2026 | 18 January 2027 |
| January – March 2027 | 18 April 2027 |
Composition taxpayers are required to file GSTR-4 annually.
GSTR-9 is the annual return required for regular taxpayers.
Applicable to taxpayers crossing the prescribed turnover threshold.
Applicable to entities required to deduct Tax Deducted at Source (TDS) under GST.
Applicable to e-commerce operators collecting Tax Collected at Source (TCS).
Failure to file GST returns on time may result in:
Timely GST return filing is crucial for maintaining compliance and avoiding penalties. Businesses should keep track of monthly, quarterly, and annual filing obligations to ensure smooth tax operations throughout FY 2026-27.