GST Return Due Dates 2026: Filing Calendar for Indian Businesses

Filing GST returns on time is one of the most critical compliance tasks for any business registered in India. Missing a GST return filing due date 2026 can result in heavy late fees, 18% annual interest, and even the blocking of your E-way bills.

If you are a freelancer, consultant, or small business owner, this complete GST return filing calendar India will help you track your monthly and quarterly deadlines.

What Are GST Returns?

A GST return is a document containing details of all the income (sales) and expenses (purchases) that a taxpayer must file with the Indian tax authorities. The government uses this return to calculate your net tax liability. When you generate a bill using our Free Invoice Generator, those exact invoice details must be reported in your GST returns.

GST Return Filing Calendar

The due dates depend largely on your turnover and the scheme you have opted for. Here is a simple table summarizing the most common GST return types and due dates:

| Return Form | Who Files This? | Filing Frequency | Standard Due Date | | :--- | :--- | :--- | :--- | | GSTR-1 | Regular Taxpayers (Sales Details) | Monthly | 11th of the next month | | GSTR-1 (QRMP) | Small Taxpayers (Sales Details) | Quarterly | 13th of the month after the quarter | | GSTR-3B | Regular Taxpayers (Summary & Tax Payment) | Monthly | 20th of the next month | | GSTR-3B (QRMP) | Small Taxpayers (Summary & Tax Payment) | Quarterly | 22nd or 24th of the month after the quarter | | CMP-08 | Composition Scheme Dealers | Quarterly | 18th of the month after the quarter | | GSTR-4 | Composition Scheme Dealers | Annually | 30th April of the next financial year | | GSTR-9 | Regular Taxpayers (Annual Return) | Annually | 31st December of the next financial year |

(Note: Due dates are strictly enforced but may change due to official CBIC notifications or GST portal technical issues. Always consult the official GST portal for real-time extensions.)

GSTR-1 Due Date

GSTR-1 contains the details of all outward supplies (your sales).

• The monthly GST return due date for GSTR-1 is the 11th of the following month.
• If you are a small business (turnover up to ₹5 crore) opted into the QRMP scheme, your quarterly GST return due date for GSTR-1 is the 13th of the month following the end of the quarter.

GSTR-3B Due Date

GSTR-3B is a summary return where you declare your total tax liabilities, claim Input Tax Credit (ITC), and pay the tax.

• For standard monthly filers, the GSTR-3B due date is the 20th of the following month.
• For quarterly filers (QRMP), the due date is the 22nd (for Category X states) or the 24th (for Category Y states) of the month following the quarter.

CMP-08 Due Date for Composition Dealers

If you have opted for the GST Composition Scheme to reduce your compliance burden, you do not file GSTR-1 or GSTR-3B. Instead, you file a simple statement called Form CMP-08 every quarter. The due date for CMP-08 is the 18th of the month succeeding the quarter.

GSTR-4 Due Date

In addition to the quarterly CMP-08, Composition Dealers must file an annual return called GSTR-4. The due date is 30th April following the end of the financial year.

Monthly vs Quarterly GST Filing

You might wonder whether you should file monthly or quarterly. In simple words:

• Monthly Filing: Mandatory if your annual turnover exceeds ₹5 crore. It requires more frequent accounting but keeps your compliance strictly up to date.
• Quarterly Filing (QRMP Scheme): Optional for small businesses with a turnover up to ₹5 crore. It allows you to file returns every three months (reducing paperwork), though you still must pay taxes monthly using a challan (PMT-06).

GST Late Fee for Delayed Returns

If you miss your GST return due dates, you will be penalized. The standard GST late fee for return filing is:

• ₹50 per day of delay for a normal return.
• ₹20 per day of delay for a "Nil" return (if you had no sales or purchases in that period).

This late fee is strictly enforced by the GST portal and will automatically appear in your next GSTR-3B ledger.

GST Interest on Late Tax Payment

Aside from the flat daily late fee, if you owe the government tax money and pay it after the due date, you must pay interest. The statutory interest rate is 18% per annum on the net tax liability, calculated from the day following the due date until the actual date of payment.

How to Avoid GST Return Filing Penalties

1. Use Good Invoicing Habits: Issue bills on time and clearly format your taxes using proper IGST vs CGST vs SGST breakdowns.
2. Reconcile Early: Don't wait until the 20th. Reconcile your sales against your bank account by the 5th of every month.
3. File Nil Returns: If you made no sales, you still have to file. A Nil return takes only two minutes but saves you ₹20 every single day in penalties.

Frequently Asked Questions

What is the GSTR-1 due date?
For monthly filers, the GSTR-1 due date is the 11th of the following month. For quarterly filers (QRMP scheme), it is the 13th of the month following the end of the quarter.

What is the GSTR-3B due date?
For monthly filers, the GSTR-3B due date is the 20th of the following month. For quarterly filers, it is the 22nd or 24th of the month following the quarter, depending on your state.

What is the due date for GST return filing in 2026?
There are multiple due dates depending on your return type. Generally, monthly sales (GSTR-1) are due on the 11th, and monthly tax payments (GSTR-3B) are due on the 20th of every month.

What is the late fee for delayed GST return filing?
The late fee is typically ₹50 per day of delay (₹25 CGST + ₹25 SGST). If it is a Nil return (no business activity), the late fee is reduced to ₹20 per day.

What is the difference between GSTR-1 and GSTR-3B?
GSTR-1 is a statement of all your outward supplies (sales), showing the invoices you issued. GSTR-3B is a summary return where you declare your total tax liability, claim Input Tax Credit (ITC), and actually pay the tax.

Who files CMP-08?
CMP-08 is filed by businesses registered under the GST Composition Scheme. It is a quarterly statement-cum-challan to declare details or pay tax.

Who files GSTR-4?
GSTR-4 is the annual return filed by taxpayers opted into the GST Composition Scheme. It is due by the 30th of April following the financial year.

Can GST return due dates change?
Yes, the Central Board of Indirect Taxes and Customs (CBIC) occasionally extends due dates via official notifications, often due to portal glitches or natural disasters.

What happens if I miss the GST return due date?
If you miss the due date, you will incur a daily late fee. Additionally, if you have outstanding tax to pay, you will be charged 18% per annum interest on the tax amount.

How can I calculate GST late fee?
You can calculate your exact penalty by multiplying the number of days delayed by ₹50 (or ₹20 for Nil returns). You can also use the free KaroTools GST Late Fee Calculator to do the math automatically.