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GST Compliance Calendar FY 2026-27 — Every Return, Due Date & Section You Need to Track

A GST compliance calendar is only useful if it's organised the way a business actually needs to use it — by return type and taxpayer category, not as one undifferentiated wall of dates. Below is the complete FY 2026-27 calendar, structured exactly that way, with the underlying CGST/IGST section and rule behind every single due date.

Monthly Returns — The Recurring Backbone of the Calendar

These returns repeat every month without exception, and missing any one of them triggers late fees and interest independent of whether tax was actually due.

GSTR-7 — TDS Under GST

Due on the 10th of every month, for persons required to deduct TDS under GST, covering the preceding month's deductions — governed by Section 39(3), CGST Act 2017 read with Rule 66.

GSTR-8 — TCS by E-Commerce Operators

Also due on the 10th of every month, for e-commerce operators liable to collect TCS on supplies made through their platform — governed by Section 52, CGST Act 2017 read with Rule 67.

GST SRM-II — Special Procedure for Pan Masala/Tobacco Manufacturers

Due on the 10th of every month, this monthly return applies specifically to manufacturers of pan masala and tobacco products operating under the special procedure — governed by Notification 4/2024-CT read with Rule 162.

GSTR-1 — Outward Supplies

Due on the 11th of every month (for the preceding month), for all GST-registered taxpayers except those under the QRMP scheme — governed by Section 37, CGST Act 2017 read with Rule 59.

GSTR-1/IFF — Invoice Furnishing Facility for QRMP Taxpayers

Due on the 13th of every month, this is the monthly invoice-level alternative available to taxpayers under the QRMP scheme who file GSTR-3B quarterly but wish to upload invoices monthly — governed by Section 37 read with Rule 59(2).

GSTR-5 — Non-Resident Taxable Persons

Due on the 13th of every month, for non-resident taxable persons registered under GST — governed by Section 39(5), CGST Act 2017 read with Rule 63.

GSTR-6 — Input Service Distributors

Also due on the 13th of every month, for taxpayers registered specifically as an Input Service Distributor (ISD) — governed by Section 39(4), CGST Act 2017 read with Rule 65.

GSTR-3B — Summary Return

Due on the 20th of every month, for all GST-registered taxpayers except those under the QRMP scheme — governed by Section 39, CGST Act 2017 read with Rule 61. This is the return most businesses associate with their core monthly GST compliance, and the one carrying the most immediate cash-flow consequence since tax payment is made alongside it.

GSTR-5A — OIDAR Service Providers

Due on the 20th of every month, for providers of Online Information Database Access and Retrieval (OIDAR) services — governed by Section 14, IGST Act 2017 read with Rule 64.

Quarterly Compliances — QRMP and Composition Taxpayers

CMP-08 — Composition Scheme Statement-Cum-Challan

Due on the 18th day following the end of each quarter (18 July, 18 October, 18 January, 18 April), for taxpayers registered under the Composition Scheme — governed by Section 10, CGST Act 2017 read with Rule 62.

GSTR-3B (Quarterly) — QRMP Scheme, Split by State Category

For taxpayers under the QRMP scheme, GSTR-3B is filed quarterly rather than monthly, with the due date split by state grouping:

• Category X States (Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu, Dadra & Nagar Haveli, Puducherry, Andaman & Nicobar Islands, Lakshadweep): due on the 22nd following quarter-end.
• Category Y States (Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Jammu & Kashmir, Ladakh, Chandigarh, Delhi): due on the 24th following quarter-end. Both governed by the notification prescribing QRMP due dates, read with Rule 61.

Half-Yearly and Annual Compliances

ITC-04 — Goods Sent to or Received From a Job Worker

Filing frequency depends on Annual Aggregate Turnover (AATO): principals with AATO above ₹5 crore file half-yearly (due 25 October for Apr-Sep, and the corresponding date for Oct-Mar), while those with AATO up to ₹5 crore file annually — governed by Section 143, CGST Act 2017 read with Rule 45(3).

GSTR-9 / GSTR-9C — Annual Return and Reconciliation Statement

Due 31 December following the end of the relevant financial year, for taxpayers whose turnover exceeds the prescribed thresholds (GSTR-9C reconciliation specifically applies above the higher threshold) — governed by Section 44, CGST Act 2017 read with Rule 80.

GSTR-4 — Annual Return for Composition Taxpayers

Due 30 April following the end of the relevant financial year, for taxpayers under the Composition Scheme — governed by Section 39(2), CGST Act 2017 read with Rule 62.

Year-End, Once-a-Year Actions (31 March)

A cluster of one-time, once-a-year actions fall due on 31 March each year, easy to miss precisely because they don't recur monthly like the rest of the calendar:

• CMP-02 — the online option to opt into the Composition Levy for the following financial year, under Rule 3(3).
• RFD-11 (LUT) — the Letter of Undertaking application enabling export of goods/services without payment of GST for the following financial year, for exporters and SEZ suppliers, under Section 16, IGST Act 2017 read with Rule 96A.
• Annexure V/VI/VII — the forward-charge/reverse-charge option filing for Goods Transport Agencies under Notification No. 11/2017-Central Tax (Rate), fixing the GTA's tax position for the following financial year.

Why a Calendar Like This Needs to Be Built Around Categories, Not Just Dates

A raw list of dates tells you when something is due — it doesn't tell you whether it applies to you, which is the far more common way businesses actually miss a filing. Structuring the calendar around return type and taxpayer category (regular vs QRMP vs Composition, State grouping for quarterly filers, AATO thresholds for ITC-04) is what actually makes a compliance calendar usable rather than just comprehensive.

How We Help

Tracking this calendar correctly — including which category your specific registration falls into, and catching the easy-to-miss once-a-year 31 March actions — is exactly the kind of ongoing compliance work we handle for clients across the year: return preparation and filing, reconciliation between GSTR-1/3B/2B, annual return and audit support, and representation before GST authorities where a notice or discrepancy arises. Our GST Advisory & Compliance practice can take this calendar off your desk entirely, or simply review your current filing process against it.

This article reflects the GST return framework as understood at the time of writing for FY 2026-27 and is for general informational purposes only. Due dates are subject to extension or amendment by CBIC notification — please verify current dates on the GST portal before relying on this calendar, and consult our team for filing obligations specific to your registration.