GST Return Filing Due Dates and Late Fees (2026): The Complete FY27 Calendar

GST return filing due dates in 2026 have not changed the way rates have. The calendar you used last year still holds. What has changed is the cost of missing a date. Late , interest, and the new compliance checks under the amnesty window make a delayed filing more expensive in FY27 than it was in FY26. This guide lays out every due date for FY27, the late structure, and the mistakes we keep seeing in client files so you do not repeat them.

Who needs to track these dates

Every registered taxpayer under GST, including regular taxpayers, composition dealers, QRMP filers, Input Service Distributors, casual taxable persons, and non-resident taxable persons, must track at least one of the returns below. If your business is GST registered, at least one of these dates applies to you every month or quarter.

GST return filing due dates 2026, the master calendar

The GST return filing due dates in 2026 follow the same structure set under the CGST Act, 2017 and the notifications that shape the QRMP scheme. Monthly filers follow one set of dates, quarterly filers follow another, and the annual return has its own deadline.

Return	Applicable to	Due date (FY27)	Frequency
GSTR-1	Regular monthly filers	11th of the next month	Monthly
GSTR-1 (IFF)	QRMP filers, first two months of quarter	13th of the next month	Optional, monthly
GSTR-1 (quarterly)	QRMP filers	13th of the month after the quarter	Quarterly
GSTR-3B (monthly)	Regular filers, turnover above 5 crore	20th of the next month	Monthly
GSTR-3B (quarterly)	QRMP filers	22nd or 24th of the month after the quarter, by state	Quarterly
CMP-08	Composition dealers	18th of the month after the quarter	Quarterly
GSTR-4	Composition dealers	30th June of the next financial year	Annual
GSTR-5	Non-resident taxable persons	13th of the next month	Monthly
GSTR-6	Input Service Distributors	13th of the next month	Monthly
GSTR-7	TDS deductors under GST	10th of the next month	Monthly
GSTR-8	E-commerce operators collecting TCS	10th of the next month	Monthly
GSTR-9	Regular taxpayers, turnover above 2 crore	31st December 2026 (for FY26)	Annual
GSTR-9C	Turnover above 5 crore	31st December 2026 (for FY26)	Annual reconciliation

GSTR-1, the outward supplies return

GSTR-1 is the return for outward supplies. If your turnover crossed 5 crore in the previous year, you file GSTR-1 every month by the 11th. If you are on the QRMP scheme, you file GSTR-1 quarterly by the 13th of the month after the quarter, with the option to upload invoices in the first two months of the quarter through the Invoice Furnishing Facility.

Late filing of GSTR-1 attracts a late under Section 47 of the CGST Act. The is 50 rupees per day for nil returns and 200 rupees per day for other returns, split equally between CGST and SGST, capped as per the latest notification. The late must be paid before the next return can be filed, which means a delayed GSTR-1 stops your whole filing chain.

GSTR-3B, the summary return

GSTR-3B is where you pay your GST liability. Monthly filers have a single due date, the 20th of the next month. QRMP filers have a staggered due date, 22nd or 24th depending on the state, set to balance the load on the GST portal.

For QRMP filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, and the UTs of Daman and Diu, Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar, and Lakshadweep, the GSTR-3B due date is the 22nd of the month after the quarter. For the rest of India, it is the 24th.

Late filing of GSTR-3B attracts two separate costs. First, the late under Section 47. Second, interest at 18 percent per annum under Section 50 on the tax amount paid late, calculated from the due date to the date of actual payment. The interest part is where most founders get hurt, because it runs on the tax liability, not just the late .

Annual return, GSTR-9 and GSTR-9C

The annual return for FY26 is due on 31st December 2026. Taxpayers with aggregate turnover above 2 crore must file GSTR-9. Taxpayers with aggregate turnover above 5 crore must also file GSTR-9C, the reconciliation statement. Businesses below the 2 crore threshold can skip GSTR-9 if they choose, though we recommend filing it regardless because the annual return is the clean snapshot the department uses for scrutiny two or three years later.

Late , the honest number

Late on GST returns in 2026 follow a tiered structure based on the return type and the turnover of the filer. For GSTR-1 and GSTR-3B, the base is 50 rupees per day for nil returns and 200 rupees per day for other returns, capped at different levels depending on turnover. For GSTR-9, the late is 200 rupees per day, capped at 0.5 percent of turnover in the state, split equally between CGST and SGST. For GSTR-9C, the is similar, capped per turnover slab.

The late is a hard cost, but the real cost of a late filing is the cascading effect. Once you miss one return, the next return cannot be filed without clearing the first. Input tax credit claims of your customers get stuck. Your e-way bill generation gets blocked after two continuous defaults. If you are in a high-value B2B business, a blocked e-way bill for even four days can mean delivery delays, penalty clauses with customers, and reputational damage worth many times the late itself.

Interest, the silent cost that hurts more

Interest under Section 50 runs at 18 percent per annum on tax paid after the due date. On an undisclosed or under-reported liability, the rate jumps to 24 percent per annum. Interest is calculated daily, compounding is not applicable but the daily base is the outstanding tax including any earlier interest that has not been paid. For a business sitting on a 10 lakh rupee GST liability paid even 30 days late, the interest is roughly 14,800 rupees, separate from the late . Scale that across a year of chronic delays and the interest line alone eats through a small business’s margin.

Five mistakes we see in client files every quarter

After nine years of filing for Indian SMEs, the mistakes repeat. These five account for most of the late and interest we clean up when a new client arrives.

1. Treating GSTR-1 as optional because the liability sits in GSTR-3B. A missed GSTR-1 blocks the next GSTR-3B, and both late stack.
2. Filing GSTR-3B without reconciling GSTR-2B first. Input tax credit claimed in GSTR-3B that does not match GSTR-2B gets reversed with interest six months later.
3. Ignoring the QRMP tax payment for the first two months of the quarter. Even if the return is quarterly, the tax must be deposited monthly using the PMT-06 challan. Missing this invites interest.
4. Missing GSTR-9 because turnover was just below 2 crore. Skipping it creates gaps in the department’s scrutiny record and makes any future notice harder to defend.
5. Filing nil returns out of habit. A nil GSTR-3B when you actually had outward supplies creates a mismatch that surfaces as a notice, usually 18 to 24 months later.

What to do if you have already missed a due date

If a due date has passed, act the same day you realise. File the pending return, pay the tax, the late , and the interest in one go. Do not wait for the next cycle, because interest runs daily. If the delay has crossed a full month, check whether your e-way bill generation has been blocked, because that signals a bigger problem downstream. If you are caught in a chain of multiple missed returns, consider whether the current GST amnesty scheme applies, because the amnesty window closes in the middle of FY27 and it is often the cleanest route to regularise past defaults.

Frequently asked questions

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

GSTR-3B is due on the 20th of the next month for monthly filers. QRMP filers have a staggered due date of the 22nd or 24th of the month after the quarter, based on the state of registration.

When is GSTR-9 due for FY26?

GSTR-9 for financial year 2025-26 is due on 31st December 2026. GSTR-9C, the reconciliation statement for taxpayers with turnover above 5 crore, is due on the same date.

What is the late for late GST return filing in 2026?

The late is 50 rupees per day for nil returns and 200 rupees per day for other returns, split equally between CGST and SGST, capped per return as per the current notification. Interest at 18 percent per annum applies on any tax paid after the due date, over and above the late .

Can I file GSTR-3B without filing GSTR-1 first?

No. The GST portal does not allow GSTR-3B filing until the corresponding GSTR-1 is filed. A missed GSTR-1 blocks your entire GST filing chain for that period.

Does QRMP mean I pay tax only quarterly?

No. QRMP lets you file returns quarterly but the tax must still be paid monthly through the PMT-06 challan in the first two months of the quarter. The quarterly filing is only about the return, not the payment.

The practical takeaway

GST return filing due dates in 2026 are stable. What changes year to year is how your business scale interacts with those dates. A 2 crore business has one set of risks, a 50 crore business has a different set, and a 500 crore business has a third set. Building a quarterly internal review around these dates, with someone accountable for each return, is the single best compliance investment a growing Indian SME can make.

If your filings have slipped in the last year, or if you are not sure which GSTR-3B schedule applies to your state or your turnover band, we are happy to help you map it out in a 20 minute discovery call. The call is custom to your business, and you walk away with a FY27 filing calendar for your team regardless of whether we work together afterwards.