GST Return Filing Calendar for FY 2026-27: Due Dates for All Forms

GST compliance is a critical responsibility for every registered taxpayer in India. Timely filing of GST returns not only helps businesses avoid late fees and penalties but also ensures smooth Input Tax Credit (ITC) flow and compliance with GST regulations. The GST system is now highly data-driven, and the Department compares GSTR-1, GSTR-3B, GSTR-2B, e-way bills, e-invoices, annual returns, books of accounts, financial statements and third-party data.

This comprehensive guide provides a complete GST return filing calendar for FY 2026-27, covering due dates for all forms, filing frequencies, and key compliance considerations.

GSTR-1: Statement of Outward Supplies

GSTR-1 is a return containing details of outward supplies made during the tax period, including B2B sales, B2C sales, exports, debit notes, credit notes, and amendments to invoices. The information reported in GSTR-1 forms the basis for the recipient's Input Tax Credit claim.

Monthly Filers (Turnover > ₹5 Crore)

Quarterly Filers (QRMP Scheme)

GSTR-3B: Monthly/Quarterly Summary Return

GSTR-3B is a summary return through which taxpayers report taxable supplies, pay GST liability, claim eligible ITC, and declare inward and outward supplies. It is one of the most important GST compliance returns.

Monthly Filers

QRMP Scheme Filers

Under QRMP, GSTR-1 and GSTR-3B are filed quarterly, but tax is paid monthly via PMT-06 challan.

Category A states: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu, Dadra & Nagar Haveli, Puducherry, Andaman & Nicobar Islands, Lakshadweep.

GSTR-9: Annual Return

GSTR-9 is the annual GST return that consolidates information reported in GSTR-1, GSTR-3B, and books of accounts. It provides a yearly summary of GST transactions and compliance.

Note: The December 31 annual return deadline demands strict adherence. Starting January 1, 2026, filing GSTR-9 or 9C late triggers automatic late fee calculation based on your turnover slab.

Other GST Returns: Due Dates at a Glance

Sequential Filing Restriction

A registered person shall not be allowed to furnish a return for a tax period if the said tax period has not been furnished by him. From October 2022 tax period onwards, the filing of previous period GSTR-1 is mandatory before filing current period GSTR-1.

Critical Rule: File GSTR-1 before GSTR-3B for the same tax period. If GSTR-1 for a previous period isn't filed, you cannot file GSTR-3B for that period or any subsequent ones.

Late Fee and Interest for Delayed Filing

Late Fee Rates

• GSTR-1/GSTR-3B (with tax liability): ₹50 per day (₹25 CGST + ₹25 SGST)
• GSTR-1/GSTR-3B (nil return): ₹20 per day (₹10 CGST + ₹10 SGST)
• GSTR-9/GSTR-9C: ₹200 per day (₹100 CGST + ₹100 SGST)

Interest

Interest is charged at 18% per annum on outstanding GST liability from the due date.

Key Compliance Takeaways for FY 2026-27

• GSTR-1 must be filed by the 11th of the following month (monthly) or 13th of the month following the quarter (QRMP)
• GSTR-3B must be filed by the 20th of the following month (monthly)
• GSTR-9 annual return must be filed by 31 December 2027
• Sequential filing is mandatory — previous period returns must be filed before current period returns
• Late fees apply even for nil returns
• Interest at 18% applies on delayed tax payments

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