GST Return Due Dates at a Glance
Missing a GST return deadline triggers automatic late fees and interest — even if you owe zero tax. Here is the complete due date calendar for Financial Year 2026–27, covering every return type.
Monthly Returns — Regular Taxpayers
| Return | Frequency | Due Date | Late Fee (per day) |
|---|---|---|---|
| GSTR-1 | Monthly | 11th of next month | ₹50 (₹25 CGST + ₹25 SGST) |
| GSTR-3B | Monthly | 20th of next month | ₹50 (₹25 CGST + ₹25 SGST) |
| GSTR-7 (TDS) | Monthly | 10th of next month | ₹50 (₹25 CGST + ₹25 SGST) |
| GSTR-8 (TCS) | Monthly | 10th of next month | ₹50 (₹25 CGST + ₹25 SGST) |
| GSTR-5 (NRTP) | Monthly | 20th of next month | ₹50 (₹25 CGST + ₹25 SGST) |
| GSTR-5A (OIDAR) | Monthly | 20th of next month | ₹50 (₹25 CGST + ₹25 SGST) |
| GSTR-6 (ISD) | Monthly | 13th of next month | ₹50 (₹25 CGST + ₹25 SGST) |
QRMP Quarterly Schedule
Taxpayers with turnover ≤ ₹5 crore who opted for Quarterly Return Monthly Payment:
- IFF (Months 1 & 2): 13th of the following month
- PMT-06 (Months 1 & 2): 25th of the following month
- GSTR-1 & GSTR-3B (Month 3 / quarter end): 13th and 24th respectively of the month following the quarter
Composition Scheme Due Dates
- CMP-08: 18th of the month following the quarter (Q1: 18 July, Q2: 18 Oct, Q3: 18 Jan, Q4: 18 Apr)
- GSTR-4 (Annual): 30th April of the following financial year
Annual Returns
- GSTR-9: 31st December of the year following the relevant financial year
- GSTR-9C (reconciliation): Same as GSTR-9 — filed together with the annual return
Late Fee & Interest Rules
Late fee caps: GSTR-1, GSTR-3B, GSTR-7, GSTR-8 — maximum ₹10,000 per return. Nil GSTR-1/GSTR-3B — ₹20/day (₹10 CGST + ₹10 SGST), capped at ₹500.
Interest: 18% per annum on net tax liability from the due date until actual payment. Computed daily on the outstanding amount. Even one day late triggers interest on the full month's liability.
CMP-08 late fee: ₹25/day (₹12.50 CGST + ₹12.50 SGST). GSTR-4 late fee: ₹50/day (₹25 CGST + ₹25 SGST), no cap.
Practice All Returns Risk-Free
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IndIaTaxSim Team
GST compliance experts building India's most complete GST simulation platform. All articles are reviewed for accuracy against the latest GSTN portal updates.