GST return due dates depend on how you file: monthly filers file GSTR-1 by the 11th and GSTR-3B by the 20th of the next month, while quarterly (QRMP) filers file GSTR-1 by the 13th and GSTR-3B by the 22nd or 24th of the month after the quarter. This guide explains why the dates fall in that order, lays out a full quarter with real dates, covers the less common returns, and lists what changed in 2025 and 2026. A GST due date changes only when the government notifies an extension, so check the GST portal before relying on any older calendar.
Why GSTR-1 is due before GSTR-3B
GSTR-1 is due first because your buyers' input tax credit depends on it. Monthly GSTR-1 filings made up to the 11th feed each buyer's GSTR-2B, which the portal generates on the 14th. Buyers then claim that credit in GSTR-3B by the 20th.
The order also works the other way. Under rule 59(6) of the CGST Rules, you cannot file GSTR-1 for a period while the GSTR-3B for the preceding month or quarter is still pending. One missed GSTR-3B therefore blocks the next GSTR-1 and delays your buyers' credit. For suppliers who file quarterly GSTR-1 or IFF, the GSTR-2B cut-off is the 13th, according to the GST portal's GSTR-2B FAQs.
Worked example: GST due dates from November 2026 to January 2027
The table shows every return due from November 2026 to January 2027 for two made-up businesses with turnover of ₹3 crore: one filing monthly, and one under QRMP in Maharashtra.
| Date | Monthly filer | QRMP filer in Maharashtra |
|---|---|---|
| 11 November 2026 | GSTR-1 for October | |
| 13 November 2026 | IFF for October (optional) | |
| 20 November 2026 | GSTR-3B for October | |
| 25 November 2026 | PMT-06 for October | |
| 11 December 2026 | GSTR-1 for November | |
| 13 December 2026 | IFF for November (optional) | |
| 20 December 2026 | GSTR-3B for November | |
| 25 December 2026 | PMT-06 for November | |
| 31 December 2026 | GSTR-9 for FY 2025-26 | GSTR-9 for FY 2025-26 |
| 11 January 2027 | GSTR-1 for December | |
| 13 January 2027 | GSTR-1 for October to December | |
| 20 January 2027 | GSTR-3B for December | |
| 22 January 2027 | GSTR-3B for October to December |
The same QRMP business in Delhi would file its quarterly GSTR-3B by 24 January 2027. December is the busiest month, because the annual return falls in it.
How do QRMP due dates work month by month?
Under QRMP you pay tax every month but file returns once a quarter. For the first two months of the quarter, you deposit tax with challan PMT-06 by the 25th of the next month. After the quarter, you file GSTR-1 by the 13th and GSTR-3B by the 22nd or 24th, depending on your state.
For the monthly payment you have two choices:
- Fixed sum: deposit 35% of the tax you paid in cash for the last quarter. If you filed monthly in the last quarter, deposit the cash tax of its last month.
- Self-assessment: work out the tax actually due for the month and deposit it. A balance already in your cash ledger counts towards it.
Example. A QRMP filer paid ₹1,20,000 in cash in its GSTR-3B for July to September 2026. Under the fixed-sum method it deposits ₹42,000 (35% of ₹1,20,000) by 25 November 2026 for October and another ₹42,000 by 25 December 2026 for November.
No deposit is needed for a month if the balance in your cash or credit ledger covers that month's tax (for the second month, the tax of both months), or if the tax is nil. These rules come from Notification 85/2020-Central Tax.
Who can file quarterly, and when can you switch?
QRMP is open to registered persons with aggregate turnover up to ₹5 crore in the previous financial year. If your turnover crosses ₹5 crore during a quarter, you file monthly from the first month of the next quarter. You choose the option in a fixed window that runs from the second month of the previous quarter to the end of the quarter's first month, shown in the table above.
A few conditions apply under Notification 84/2020-Central Tax and the GST portal FAQs:
- You cannot opt for quarterly filing while the last return due on that date is unfiled.
- The option you choose continues for later quarters until you change it, so there is no need to opt in every quarter.
- A business registered in the first month of a quarter can opt for QRMP from that quarter. One registered in the second or third month files monthly until the next quarter.
- To file quarterly from January to March 2027, make the choice between 1 November 2026 and 31 January 2027.
Annual return deadlines: GSTR-9, GSTR-9C and GSTR-4
The annual return GSTR-9 for FY 2025-26 is due by 31 December 2026, with the reconciliation statement GSTR-9C if aggregate turnover is above ₹5 crore. Composition taxpayers file GSTR-4 by 30 June after the year, so GSTR-4 for FY 2025-26 was due by 30 June 2026.
- GSTR-9 is not required if your aggregate turnover is up to ₹2 crore, for FY 2024-25 onwards.
- The GST portal will not accept GSTR-9 until every GSTR-1 and GSTR-3B for that year is filed, so clear any backlog well before December.
- GSTR-9C is self-certified. It goes with GSTR-9 by the same date under rule 80(3).
Due dates for other GST returns
Some registrations file returns other than GSTR-1 and GSTR-3B. Tax deductors file GSTR-7 and e-commerce operators file GSTR-8 by the 10th of the next month. Input service distributors file GSTR-6 by the 13th. A cancelled registration needs a final return, GSTR-10, within three months.
| Return | Who files | Due date |
|---|---|---|
| GSTR-7 | Persons deducting GST at source | 10th of the next month |
| GSTR-8 | E-commerce operators collecting tax at source | 10th of the next month |
| GSTR-6 | Input service distributors | 13th of the next month |
| GSTR-5 | Non-resident taxable persons | 13th of the next month, or within 7 days after the registration expires, whichever is earlier |
| GSTR-10 | Persons whose registration is cancelled or surrendered | Within 3 months of the date of cancellation or of the cancellation order, whichever is later |
What changed in 2025 and 2026
Two changes already apply: GSTR-4 moved to 30 June, first used for FY 2024-25 (due 30 June 2025), and GSTR-9 is no longer required for turnover up to ₹2 crore from FY 2024-25. Since 1 October 2023 a return cannot be filed more than three years after its due date.
The 57th GST Council meeting on 8 October 2026 made recommendations that are proposals until notified:
- A waiver of the late fee on returns under section 39(1) (GSTR-3B) for turnover up to ₹5 crore in the preceding year, if the late return is filed by the end of the month in which it was due.
- A new way to amend liability and input tax credit in returns, proposed from the return for April 2027.
- An optional annual return with quarterly payment (ARQP) scheme for businesses with turnover up to ₹5 crore that sell only to unregistered buyers, approved in principle.
Read the Council press release for the full list.
Common mistakes with GST due dates
Most missed GST due dates come from using the wrong set of dates for your filing type or state.
- Using the 22nd for a QRMP business whose principal place of business is in a state with the 24th as its date, or the other way round.
- Forgetting PMT-06 in the first two months of a quarter. QRMP lowers the number of returns, not the number of payments.
- Treating IFF as compulsory. It is optional and only for B2B invoices up to ₹50 lakh a month.
- Assuming GSTR-9 is not needed when turnover is just above ₹2 crore.
- Missing the QRMP window and then filing quarterly anyway. The option only changes inside the window.
If a date has already passed, the GST late fee calculator shows the fee and interest. To see whether you need to register at all, use the GST registration checker, and for composition dates, check eligibility with the composition scheme checker.
How Ofin can help
Ofin's outsourced accounting team keeps your GST calendar for a fixed fee: we file GSTR-1 and GSTR-3B (or IFF, PMT-06 and the quarterly returns under QRMP), reconcile GSTR-2B before every GSTR-3B, and prepare GSTR-9 and GSTR-9C. For company law dates, see the ROC compliance calendar, and for a new business start with GST registration from ₹1,499.
