GST return due dates

GST return due dates: a monthly filer files GSTR-1 by the 11th and GSTR-3B by the 20th of the next month. A quarterly (QRMP) filer pays the first two months' tax by PMT-06 by the 25th, and after the quarter files GSTR-1 by the 13th and GSTR-3B by the 22nd or 24th, depending on the State. A composition dealer pays by CMP-08 by the 18th after each quarter and files GSTR-4 by 30 June. The annual return GSTR-9 is due by 31 December. Income tax: advance tax by 15 June, 15 September, 15 December and 15 March.

Next due dates: November 2026 to March 2027

October 2026's dates have passed: GSTR-1 for September on 11 October and GSTR-3B on 20 October; for the July–September quarter, GSTR-1 on 13 October, CMP-08 on 18 October and quarterly GSTR-3B on 22 or 24 October.

After March: GSTR-1 for March 2027 by 11 April, the January–March quarter's GSTR-1 by 13 April, CMP-08 by 18 April, GSTR-3B for March by 20 April and quarterly GSTR-3B by 22 or 24 April 2027. The first advance tax instalment for 2027-28 is due by 15 June 2027, and composition dealers' GSTR-4 for 2026-27 by 30 June 2027.

These are the usual dates. CBIC sometimes extends a date by notification, often only a day or two before it, and a date that falls on a Sunday or holiday is not moved unless CBIC notifies it. Check the news on the GST portal before the last day.

Monthly filers: GSTR-1 and GSTR-3B

A business with aggregate turnover above ₹5 crore files every month; a smaller one files monthly unless it opts for the quarterly QRMP scheme.

Quarterly filers (QRMP scheme)

Businesses with aggregate turnover up to ₹5 crore may file returns every quarter but still pay tax every month (Quarterly Return Monthly Payment, rule 61A; Notification 84/2020-CT).

Quarterly GSTR-3B: 22nd or 24th, by State

The date depends on the State or union territory you are registered in: the first two digits of your GSTIN (see the State code list).

Table in rule 61(1)(ii) of the CGST Rules, as substituted by Notification 82/2020-CT from 1 January 2021.

Composition dealers: CMP-08 and GSTR-4

Annual return: GSTR-9 and GSTR-9C

• GSTR-9 is due by 31 December after the financial year: for 2025-26, by 31 December 2026 (section 44, rule 80).
• Optional up to ₹2 crore: a business whose aggregate turnover for the year is up to ₹2 crore need not file GSTR-9, from 2024-25 onwards (Notification 15/2025-CT; similar notifications covered earlier years). It may still file one.
• GSTR-9C, a self-certified reconciliation, is filed with GSTR-9 only when aggregate turnover is above ₹5 crore (rule 80(3), Notification 30/2021-CT).
• Composition dealers file GSTR-4 instead of GSTR-9.

Income tax: advance tax

If your income tax for the year, after TDS, is ₹10,000 or more, pay it in four instalments during the year instead of all at the end.

• Presumptive income from business (44AD) or profession (44ADA): all of it by 15 March.
• Resident senior citizens (60 or more) with no business or professional income need not pay advance tax.
• Paying late or too little costs 1% a month interest on the shortfall (sections 234B and 234C); see ITR due date, late fee and interest.
• Section 211 of the Income-tax Act, 1961; the Income-tax Act, 2025 keeps the same four dates from tax year 2026-27. Work out your tax with the income tax calculator.

Filing late: late fee and interest

A late fee is charged for every day from the day after the due date until you file, half as CGST and half as SGST. On top of that, tax paid late carries interest at 18% a year on the tax paid in cash (section 50(1), Notification 13/2017-CT).

• Sources: Notifications 19/2021-CT (GSTR-3B), 20/2021-CT (GSTR-1) and 21/2021-CT (GSTR-4), from June 2021 periods; 07/2023-CT (GSTR-9, from 2022-23). A late GSTR-9C attracts the GSTR-9 late fee from the GSTR-9 due date (Notification 08/2025-CT).
• IFF has no late fee: bills missed there go in the quarterly GSTR-1. PMT-06 and CMP-08 paid late carry interest only.
• The free BooksOn HSN app's late fee and interest calculator works out the exact amount for any return period since July 2017, with the notification behind it.

Free due-date alerts in the BooksOn HSN app

• A notification the day before and on the day each GST return or advance tax instalment is due, even when the app is closed.
• Pick how you file: monthly, quarterly (QRMP, with your State's 22nd or 24th), composition, or not registered for GST (advance tax only).
• Works without internet, and nothing leaves your phone. No alerts between 10 pm and 7 am; anything due then comes at 8 am.
• GST dates include CBIC's nationwide extensions up to the app's latest update. Turn alerts on or change them any time in the app's About tab.

Never miss a GST or advance tax date: free alerts in the BooksOn HSN appFree · no ads · works offline · GST rate on any date since 1 July 2017, GST, late fee and income tax calculators, GSTIN check · English, हिन्दी, தமிழ்.

Questions

See also: GSTIN check · GST calculator · Income tax calculator · GST State code list

Reference only, not tax advice: due dates are those in the CGST Act and Rules and the CBIC Central Tax notifications cited (on cbic-gst.gov.in), as used in the BooksOn HSN app. Extensions are notified often; confirm on the GST portal before you rely on a date. See Sources & disclaimer.