The GST Compliance Calendar 2026-27 is the month-wise schedule of GST return due dates and tax payment deadlines under the Central Goods and Services Tax Act, 2017, covering GSTR-1 (11th), GSTR-3B (20th), GSTR-7 / GSTR-8 (10th), CMP-08 (18th of the month after each quarter), GSTR-9 / GSTR-9C (31 December 2026 for FY 2025-26), PMT-06 (25th for QRMP), and form-specific compliances throughout April 2026 to March 2027.
Every GST-registered business in India must follow a structured filing rhythm, monthly returns for taxpayers with turnover above ₹5 crore, quarterly returns with monthly tax payments under the QRMP scheme for those up to ₹5 crore, and a separate cycle for composition dealers. Missing even one cycle can trigger late fees of ₹50 per day (₹20 for nil returns), 18% per annum interest on unpaid tax under Section 50 of the CGST Act, blocked filings for subsequent periods, and disabled e-way bill generation under Rule 138E after two consecutive GSTR-3B defaults.
This guide covers the complete month-wise GST compliance calendar for FY 2026-27, the recurring due-date framework, every annual deadline, the key 2026-27 changes (including the 3-year filing cap, e-invoicing thresholds, and ITC reconciliation tightening), and the specific consequences of delayed compliance, with the statutory anchors practitioners and CAs reference daily.
Key Takeaways
- Monthly cycle dominated by GSTR-1 and GSTR-3B: Monthly taxpayers file GSTR-1 by the 11th and GSTR-3B by the 20th of the following month — these two returns together cover outward supplies, ITC, and tax payment.
- QRMP splits returns from payments: QRMP taxpayers file GSTR-1 quarterly by the 13th of the month after the quarter, file GSTR-3B quarterly by the 22nd (Category X states) or 24th (Category Y states) of the month after the quarter, but pay tax monthly through PMT-06 by the 25th of each month.
- Annual returns due 31 December 2026: Both GSTR-9 (all regular taxpayers with turnover above ₹2 crore) and GSTR-9C (turnover above ₹5 crore) for FY 2025-26 are due by 31 December 2026 under Section 44 of the CGST Act, 2017.
- Composition deadlines on a different clock: Composition dealers file CMP-08 quarterly by the 18th of the month after each quarter, and the annual GSTR-4 by 30 June of the following year (permanently extended via Notification No. 12/2024-Central Tax dated 10 July 2024).
- Late filing triggers three separate costs: A late fee of ₹50 per day (₹20 for nil returns) capped per return, 18% per annum interest under Section 50, plus blocked future return filings and disabled e-way bill generation after two consecutive GSTR-3B defaults under Rule 138E.
- 3-year filing cap: Under the Finance Act, 2023 (effective 1 October 2023), returns cannot be filed after 3 years from the original due date — the GST portal permanently disables filing once this window closes.
What is a GST Compliance Calendar 2026-27?
A GST compliance calendar includes due dates for GST return filing, tax payments, invoice filings, annual returns, and other compliance-related tasks under the GST system. It is a schedule that helps businesses track every important GST return due date throughout the financial year.
Businesses use the GST calendar to:
- Stay organized
- File returns on time
- Pay taxes correctly
- Reduce the risk of penalties and late fees.
The GST compliance calendar usually covers key GST forms such as GSTR-1, GSTR-3B, GSTR-9, and CMP-08, depending on the type of taxpayer and registration category. It also includes due dates for e-invoicing, input tax credit reconciliation, and other GST-related activities.
Types of GST Returns and Who Needs to File Them
Different types of taxpayers must file different GST returns based on their business structure, turnover, and registration type.
The table below explains which GST return applies to each taxpayer category:
| Taxpayer Type | GST Returns to File | Filing Frequency |
| Regular taxpayer (turnover above ₹5 crore) | GSTR-1 and GSTR-3B | Monthly |
| Regular taxpayer under QRMP scheme (turnover up to ₹5 crore) | GSTR-1 and GSTR-3B (quarterly), PMT-06 for monthly tax payment, optional Invoice Furnishing Facility (IFF) for B2B invoices | Quarterly returns + monthly tax payment |
| Composition scheme taxpayer | CMP-08 and GSTR-4 | Quarterly statement + annual return |
| Taxpayer required to deduct TDS under GST | GSTR-7 | Monthly |
| E-commerce operator required to collect TCS | GSTR-8 | Monthly |
| Non-resident taxable person | GSTR-5 | Monthly |
| Input Service Distributor (ISD) | GSTR-6 | Monthly |
| Regular taxpayers are required to file an annual GST return | GSTR-9 | Annual |
| Taxpayers are required to submit a reconciliation statement, subject to turnover limits above ₹5 crore | GSTR-9C | Annual |
Note: GST return applicability may change based on government notifications, turnover limits, and taxpayer category. Always review the latest GST rules before filing returns.
Key GST Changes You Must Know for 2026-27
Businesses should stay updated with the following latest GST changes for FY 2026-27 to avoid penalties, filing errors, and compliance issues:
1. Three-Year Limit for Filing GST Returns: Under amendments inserted by the Finance Act, 2023 (specifically into Sections 37(5), 39(11), 44(2), and 52(15) of the CGST Act, 2017), taxpayers cannot file the following returns after 3 years from the original due date:
- GSTR-1 — outward supplies return
- GSTR-3B — summary return and tax payment
- GSTR-4 — composition annual return
- GSTR-8 — TCS return by e-commerce operators
- GSTR-9 — annual return
The restriction took effect from 1 October 2023 through Notification No. 28/2023-Central Tax dated 31 July 2023. After the 3-year window closes, the GST portal permanently disables the filing facility for that return, even if payment of late fees restores the filing right.
Practical implication for FY 2026-27: Returns originally due in FY 2023-24 must be filed before their respective 3-year cut-offs (most fall in 2026-27). Pending compliance from earlier periods should be cleared on priority.
2. Stricter GSTR-3B Filing Controls: The GST system has tightened controls on GSTR-3B filings. Once filed, certain tax liability details cannot be freely edited. Businesses must correct errors through the amendment mechanisms allowed under the GST rules. In many cases, corrections in outward supplies are made through GSTR-1A before filing GSTR-3B.
3. Increased Focus on ITC Reconciliation: GST authorities continue to track mismatches between GSTR-2B, GSTR-1, and GSTR-3B. Incorrect ITC claims may lead to reversals, notices, interest, or penalties.
4. Expanded E-Invoicing Compliance: Businesses with turnover above ₹5 crore must generate e-invoices through the Invoice Registration Portal (IRP). Taxpayers with a turnover of ₹10 crore and above must report invoices within 30 days from the invoice date.
5. Continued QRMP Scheme for Small Businesses: Businesses with a turnover of up to ₹5 crore can continue using the QRMP scheme. The scheme allows quarterly return filing with monthly tax payments through PMT-06.
Month-Wise GST Compliance Calendar 2026-27
The GST compliance month-wise calendar for FY 2026-27 lists all the important GST filing due dates for Indian businesses:
Q1: April – June 2026
The first quarter of FY 2026-27 includes several carry-forward compliances from the previous financial year, including QRMP filings and ITC-04 reporting.
| Month | Return | Due Date |
| April | GSTR-7 / GSTR-8 | 10 April 2026 |
| April | GSTR-1 (Monthly) | 11 April 2026 |
| April | GSTR-1 (QRMP for Jan–Mar 2026 quarter) | 13 April 2026 |
| April | GSTR-5 / GSTR-6 | 13 April 2026 |
| April | CMP-08 (Jan–Mar 2026 quarter) | 18 April 2026 |
| April | GSTR-3B (Monthly) | 20 April 2026 |
| April | GSTR-3B (QRMP) | 22 or 24 April 2026 |
| April | ITC-04 (for Oct 2025–Mar 2026, if applicable) | 25 April 2026 |
| May | GSTR-7 / GSTR-8 | 10 May 2026 |
| May | GSTR-1 (Monthly) | 11 May 2026 |
| May | GSTR-5 / GSTR-6 | 13 May 2026 |
| May | GSTR-3B (Monthly) | 20 May 2026 |
| June | GSTR-7 / GSTR-8 | 10 June 2026 |
| June | GSTR-1 (Monthly) | 11 June 2026 |
| June | GSTR-5 / GSTR-6 | 13 June 2026 |
| June | GSTR-3B (Monthly) | 20 June 2026 |
Q2: July – September 2026
Q2 of FY 2026-27 mainly focuses on regular monthly GST filings and quarterly compliances for QRMP taxpayers and composition dealers.
| Month | Return | Due Date |
| July | GSTR-7 / GSTR-8 | 10 July 2026 |
| July | GSTR-1 (Monthly) | 11 July 2026 |
| July | GSTR-1 (QRMP for Apr–Jun 2026 quarter) | 13 July 2026 |
| July | GSTR-5 / GSTR-6 | 13 July 2026 |
| July | CMP-08 (Apr–Jun 2026 quarter) | 18 July 2026 |
| July | GSTR-3B (Monthly) | 20 July 2026 |
| July | GSTR-3B (QRMP) | 22 or 24 July 2026 |
| August | GSTR-7 / GSTR-8 | 10 August 2026 |
| August | GSTR-1 (Monthly) | 11 August 2026 |
| August | GSTR-5 / GSTR-6 | 13 August 2026 |
| August | GSTR-3B (Monthly) | 20 August 2026 |
| September | GSTR-7 / GSTR-8 | 10 September 2026 |
| September | GSTR-1 (Monthly) | 11 September 2026 |
| September | GSTR-5 / GSTR-6 | 13 September 2026 |
| September | GSTR-3B (Monthly) | 20 September 2026 |
Q3: October – December 2026
The third quarter combines regular GST filings with important annual compliance activities for FY 2025-26.
| Month | Return | Due Date |
| October | GSTR-7 / GSTR-8 | 10 October 2026 |
| October | GSTR-1 (Monthly) | 11 October 2026 |
| October | GSTR-1 (QRMP for Jul–Sep 2026 quarter) | 13 October 2026 |
| October | GSTR-5 / GSTR-6 | 13 October 2026 |
| October | CMP-08 (Jul–Sep 2026 quarter) | 18 October 2026 |
| October | GSTR-3B (Monthly) | 20 October 2026 |
| October | GSTR-3B (QRMP) | 22 or 24 October 2026 |
| October | ITC-04 (for Apr–Sep 2026, if applicable) | 25 October 2026 |
| November | GSTR-7 / GSTR-8 | 10 November 2026 |
| November | GSTR-1 (Monthly) | 11 November 2026 |
| November | GSTR-5 / GSTR-6 | 13 November 2026 |
| November | GSTR-3B (Monthly) | 20 November 2026 |
| December | GSTR-7 / GSTR-8 | 10 December 2026 |
| December | GSTR-1 (Monthly) | 11 December 2026 |
| December | GSTR-5 / GSTR-6 | 13 December 2026 |
| December | GSTR-3B (Monthly) | 20 December 2026 |
| December | GSTR-9 / GSTR-9C for FY 2025-26 | 31 December 2026 |
Q4: January – March 2027
This quarter helps businesses finalize GST records, review pending mismatches, and prepare for the financial year-end closing.
| Month | Return | Due Date |
| January | GSTR-7 / GSTR-8 | 10 January 2027 |
| January | GSTR-1 (Monthly) | 11 January 2027 |
| January | GSTR-1 (QRMP for Oct–Dec 2026 quarter) | 13 January 2027 |
| January | GSTR-5 / GSTR-6 | 13 January 2027 |
| January | CMP-08 (Oct–Dec 2026 quarter) | 18 January 2027 |
| January | GSTR-3B (Monthly) | 20 January 2027 |
| January | GSTR-3B (QRMP) | 22 or 24 January 2027 |
| February | GSTR-7 / GSTR-8 | 10 February 2027 |
| February | GSTR-1 (Monthly) | 11 February 2027 |
| February | GSTR-5 / GSTR-6 | 13 February 2027 |
| February | GSTR-3B (Monthly) | 20 February 2027 |
| March | GSTR-7 / GSTR-8 | 10 March 2027 |
| March | GSTR-1 (Monthly) | 11 March 2027 |
| March | GSTR-5 / GSTR-6 | 13 March 2027 |
| March | GSTR-3B (Monthly) | 20 March 2027 |
Note: GST due dates may change due to government notifications, technical issues, or public holidays. Always verify the final GST return filing due date on the GST portal before filing returns.
Key Annual GST Deadlines for FY 2026-27
Apart from monthly and quarterly GST returns, businesses must also track important annual GST compliance deadlines, namely:
| Return / Compliance | Applicability | Due Date |
| GSTR-9 | Annual return for taxpayers, all registered regular taxpayers required to file annual GST returns | 31 December 2026 |
| GSTR-9C | Reconciliation statement for taxpayers with turnover above ₹5 crore | 31 December 2026 |
| GSTR-4 | Annual return for composition taxpayers | 30 June 2027 |
| ITC-04 (Oct 2026–Mar 2027 period, if applicable) | Manufacturers sending goods for job work | 25 April 2027 |
| CMP-02 (Option to Opt Into Composition Scheme) | Taxpayers opting into the Composition Scheme for the upcoming FY 2027-28 | 31 March 2027 (i.e., the option for FY 2026-27 had to be exercised by 31 March 2026) |
Note: CMP-02 is filed before the start of the financial year for which the composition status is opted. For FY 2026-27, the deadline (31 March 2026) has already passed. Existing composition taxpayers do not need to refile CMP-02 each year. Once opted in, the option continues until withdrawn (via Form CMP-04 within 7 days of becoming ineligible).
GST Due Date Extensions: How They Work
The government may announce a GST due date extension in certain situations, such as technical issues, natural disasters, or major compliance difficulties.
These extensions are usually announced through CBIC notifications, GST portal updates, or official circulars. In most cases, the GST due date extension applies to specific GST returns, particular states, or selected categories of taxpayers.
For example, extensions may apply to:
- GSTR-3B filing deadlines
- GSTR-1 due dates
- Annual return filings such as GSTR-9 and GSTR-9C
- CMP-08 filings for composition taxpayers.
However, the interest on delayed tax payment may still apply in certain cases. Taxpayers should carefully read the notification conditions before relying on an extension.
Quick Reference: Recurring GST Due Dates
Most GST returns follow a fixed monthly pattern, helping businesses manage GST compliance more efficiently and avoid late fees or penalties.
| Return | Purpose | Due Date |
| GSTR-7 | TDS return under GST | 10th of the next month |
| GSTR-8 | TCS returns by e-commerce operators | 10th of the next month |
| GSTR-1 (Monthly) | Details of outward supplies | 11th of the next month |
| GSTR-1 (QRMP) | Quarterly outward supplies return | 13th of the month after the quarter |
| GSTR-6 | Return for Input Service Distributors (ISD) | 13th of the next month |
| GSTR-5 | Return for non-resident taxable persons | 13th of the next month |
| CMP-08 | Tax payment statement for composition taxpayers | 18th of the month after the quarter |
| GSTR-3B (Monthly) | Summary return and tax payment | 20th of the next month |
| GSTR-3B (QRMP) | Quarterly summary return | 22nd or 24th of the month after the quarter |
| PMT-06 | Monthly tax payment challan for QRMP taxpayers | 25th of the next month |
GSTR-3B (QRMP) Due Date — Category X vs Category Y States
The GSTR-3B (QRMP) due date depends on the state or union territory where the taxpayer’s principal place of business is located:
| Category | Due Date | States and Union Territories |
|---|---|---|
| Category X | 22nd of the month after the quarter | Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union Territories of Daman & Diu, Dadra & Nagar Haveli, Puducherry, Andaman & Nicobar Islands, Lakshadweep |
| Category Y | 24th of the month after the quarter | Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, the Union Territories of Jammu & Kashmir, Ladakh, Chandigarh, Delhi |
ITC Reconciliation Compliance Calendar for FY 2026-27
Input Tax Credit (ITC) reconciliation is increasingly automated through GSTR-2B (auto-populated) and matched against the taxpayer’s own GSTR-3B claims. Key ITC compliance touchpoints under Section 16 of the CGST Act, 2017, read with Rule 36(4) of the CGST Rules, 2017:
| ITC Activity | Frequency | Key Date | Statutory Anchor |
|---|---|---|---|
| GSTR-2B generation (auto) | Monthly | 14th of the following month | Rule 60 of CGST Rules |
| ITC matching with GSTR-2B | Monthly | Before filing GSTR-3B (typically by 18th) | Rule 36(4) |
| ITC claim in GSTR-3B | Monthly | 20th of the following month | Section 16(2) |
| Last date to claim ITC for FY 2025-26 | One-time | 30 November 2026 OR the date of filing GSTR-9 for FY 2025-26, whichever is earlier | Section 16(4) |
| ITC reversal where the supplier hasn’t paid | As triggered | Within 180 days of the invoice, if not paid | Section 16(2)(d) read with Rule 37 |
| ITC recovery on subsequent payment | As triggered | After payment is made to the supplier | Section 16(2) proviso |
Section 16(4) deadline for FY 2025-26 ITC: The last date to claim Input Tax Credit on invoices issued during FY 2025-26 is 30 November 2026 (or the GSTR-9 filing date for FY 2025-26, whichever is earlier). After this cut-off, the ITC permanently lapses, and even genuine invoices cannot be claimed. This is a hard deadline with no extension provision.
Consequences of Missing a GST Return Filing Deadline
Missing a GST return due date can create financial, operational, and compliance-related problems for businesses. A well-maintained GST compliance calendar helps you avoid the following:
- Late Fees and Interest: The GST department charges late fees for delayed return filing under Section 47 of the CGST Act, 2017:
- ₹50 per day (₹25 CGST + ₹25 SGST) for returns with tax liability
- ₹20 per day (₹10 CGST + ₹10 SGST) for nil returns
Late fee cap per return (under various CBIC notifications, including Notification No. 19/2021 and 22/2021, read with subsequent amendments):
| Turnover | Late Fee Cap per Return |
|---|---|
| Nil tax liability | ₹500 (₹250 CGST + ₹250 SGST) |
| Turnover up to ₹1.5 crore | ₹2,000 (₹1,000 CGST + ₹1,000 SGST) |
| Turnover ₹1.5 crore to ₹5 crore | ₹5,000 (₹2,500 CGST + ₹2,500 SGST) |
| Turnover above ₹5 crore | ₹10,000 (₹5,000 CGST + ₹5,000 SGST) |
Businesses must also pay interest at 18% per annum on the unpaid GST liability under Section 50(1) of the CGST Act, 2017, calculated from the date immediately following the due date until the actual date of payment.
- Blocked Filing of Future Returns: Taxpayers with pending GST returns may face restrictions while filing subsequent returns on the GST portal until earlier returns are cleared.
- E-Way Bill Restrictions: Businesses that fail to file GSTR-3B for two consecutive tax periods may lose access to e-way bill generation, which can disrupt the movement of goods.
- Permanent Restriction After Three Years: The GST portal does not allow taxpayers to file returns after three years from the original due date. Missing this limitation period may permanently block pending return filings.
- Vendor and Business Relationship Issues: Delayed GST compliance can affect vendor reconciliations and create disputes related to invoice matching and input tax credit claims.
Save this GST compliance calendar 2026-27, so that you never miss a GST return due date. RegisterKaro helps you stay on top of every GST deadline with accurate tracking, timely reminders, and complete return filing support. Contact us today so you can avoid late fees, missed filings, and compliance stress throughout FY 2026-27!
