Software Costs and 2026 GST Rules
GST return due dates 2026: GSTR-1, IFF, GSTR-3B, CMP-08, GSTR-4 and GSTR-9 calendar
Which GST returns a small business files and when in 2026, monthly vs QRMP vs composition, with a filled-in calendar for October 2026 to March 2027 and the rules on extensions.
A regular GST taxpayer filing monthly files GSTR-1 by the 11th and GSTR-3B by the 20th of the following month. Under the QRMP scheme (aggregate turnover up to ₹5 crore) you file GSTR-1 by the 13th and GSTR-3B by the 22nd or 24th of the month after each quarter, and pay tax monthly by the 25th. Composition dealers file CMP-08 by the 18th after each quarter and one GSTR-4 a year. The GSTR-9 annual return for FY 2025-26 is due by 31 December 2026. These are the statutory dates; the government sometimes extends them by notification, so always check the GST portal before relying on an extension.
This guide is part of the GST return filing software overview.
Returns by type of taxpayer
| Return | What it reports | Who files | Due date |
|---|---|---|---|
| GSTR-1 (monthly) | Outward supplies: B2B invoices, B2C summaries, credit/debit notes, HSN summary | Regular taxpayers not in QRMP | 11th of next month |
| IFF (Invoice Furnishing Facility) | B2B invoices for months 1 and 2 of a quarter (optional) | QRMP taxpayers | 1st–13th of next month |
| GSTR-1 (quarterly) | Outward supplies for the quarter (month 3, plus B2C and anything not in IFF) | QRMP taxpayers | 13th of month after quarter |
| GSTR-1A | Optional amendment of the current period's GSTR-1 | Regular taxpayers | After GSTR-1, before GSTR-3B of that period |
| GSTR-3B (monthly) | Summary of liability, ITC claimed and tax paid | Regular taxpayers not in QRMP | 20th of next month |
| PMT-06 | Tax payment for months 1 and 2 of a quarter | QRMP taxpayers | 25th of next month |
| GSTR-3B (quarterly) | Quarterly summary return | QRMP taxpayers | 22nd or 24th of month after quarter, by state |
| CMP-08 | Statement-cum-challan of tax on turnover | Composition taxpayers | 18th of month after quarter |
| GSTR-4 | Annual return | Composition taxpayers | After year end; see below |
| GSTR-9 | Annual return | Regular taxpayers above ₹2 crore turnover | 31 December after year end |
| GSTR-9C | Self-certified reconciliation statement | Turnover above ₹5 crore | With GSTR-9 |
| GSTR-7 / GSTR-8 | TDS deducted / TCS collected | Government deductors / e-commerce operators | 10th of next month |
The 22nd / 24th split. The quarterly GSTR-3B is due on the 22nd for taxpayers whose principal place of business is in one group of states and UTs (including Maharashtra, Gujarat, Karnataka, Tamil Nadu, Kerala, Telangana, Andhra Pradesh, Madhya Pradesh, Chhattisgarh and Goa) and on the 24th for the rest (including Delhi, Uttar Pradesh, Rajasthan, Punjab, Haryana, Bihar, West Bengal, Odisha and the north-eastern states). Check your own state on the portal; the grouping is set by notification.
GSTR-4 date. The annual GSTR-4 for composition taxpayers was moved to 30 June following the financial year (previously 30 April) by an amendment to the CGST Rules in 2024. Confirm the current date on the portal.
Calendar: October 2026 to March 2027
The table shows the statutory dates for returns falling due in this window. Dates falling on a holiday are not automatically moved; file early.
| Date | Monthly filer | QRMP filer | Composition |
|---|---|---|---|
| 11 Oct 2026 | GSTR-1 for September | — | — |
| 13 Oct 2026 | — | GSTR-1 for Jul–Sep quarter | — |
| 18 Oct 2026 | — | — | CMP-08 for Jul–Sep |
| 20 Oct 2026 | GSTR-3B for September | — | — |
| 22/24 Oct 2026 | — | GSTR-3B for Jul–Sep | — |
| 11 Nov 2026 | GSTR-1 for October | — | — |
| 13 Nov 2026 | — | IFF for October (optional) | — |
| 20 Nov 2026 | GSTR-3B for October | — | — |
| 25 Nov 2026 | — | PMT-06 for October | — |
| 30 Nov 2026 | Last date to claim missed FY 2025-26 ITC (or earlier GSTR-9 filing) | Same | — |
| 11 / 13 / 20 / 25 Dec 2026 | GSTR-1, GSTR-3B for November | IFF, PMT-06 for November | — |
| 31 Dec 2026 | GSTR-9 / 9C for FY 2025-26 | Same | — |
| 11 Jan 2027 | GSTR-1 for December | — | — |
| 13 Jan 2027 | — | GSTR-1 for Oct–Dec | — |
| 18 Jan 2027 | — | — | CMP-08 for Oct–Dec |
| 20 Jan 2027 | GSTR-3B for December | — | — |
| 22/24 Jan 2027 | — | GSTR-3B for Oct–Dec | — |
The 30 November date comes from section 16(4) of the CGST Act: ITC on invoices of a financial year can be claimed only up to 30 November of the following year or the date you file the annual return, whichever is earlier. It is the most commonly missed date in the calendar. See ITC reconciliation with GSTR-2B.
Why the order matters
The GST system is built so that each return feeds the next:
- Your GSTR-1 (and GSTR-1A) creates your liability in GSTR-3B and shows up in your buyers' GSTR-2B.
- GSTR-2B is generated around the 14th from your suppliers' filings, after the actions you take in IMS.
- GSTR-3B is filed last, with liability now locked to what GSTR-1/1A reported.
So a GSTR-1 filed late does not just attract a late fee: your customers do not see their credit on time, and you cannot correct the liability inside GSTR-3B. Since 2025 the portal also blocks filing of any return more than three years after its due date. These changes are covered in GST portal changes 2025–2026.
Extensions and what they cover
The government extends due dates by notification under the CGST Act, typically for portal glitches, natural disasters or specific states. Extensions often apply only to the return and not to interest, or only to certain states. Before relying on one:
- read the notification on CBIC GST, not just a news report;
- check whether the late fee is waived, the due date extended, or both;
- note whether interest still runs from the original date.
If you miss a date, the late fee and interest guide shows how to work out what you owe.
Frequently asked questions
Do I have to file a return if I had no sales in the month?
Yes. A registered person must file GSTR-1 and GSTR-3B even when there is no business, as nil returns. Nil returns can be filed by SMS, and the late fee for a nil return is lower but still applies.
Is the GSTR-9 due date for FY 2025-26 really 31 December 2026?
That is the statutory date under section 44 and the CGST Rules. Taxpayers with turnover up to ₹2 crore are exempt from GSTR-9 from FY 2024-25 onwards. Check the portal for any extension close to the date. See the GSTR-9 guide.
Can I switch between monthly filing and QRMP during the year?
You can opt in or out of QRMP for a quarter within the window on the portal (generally from the first day of the second month of the preceding quarter to the last day of the first month of the quarter). See QRMP explained.
Do e-commerce sellers have different dates?
The seller's own returns follow the normal calendar. The e-commerce operator files GSTR-8 for the tax it collects, and the seller sees that TCS in the portal to claim it in the cash ledger.
Sources
- GST portal — return dashboard, due date notices, advisories
- CBIC GST — notifications extending due dates; CGST Rules on returns
- GST Council — recommendations that later change return procedures
