Every GST-registered business needs to track its filing deadlines with precision — and for FY 2026-27, there are more forms, more frequencies, and more categories to manage than most finance teams account for. This GST due dates calendar covers every major return across the full year: GSTR-1, GSTR-3B, GSTR-5, GSTR-6, GSTR-7, GSTR-8, GSTR-9, ITC-04, and RFD-11.
One important note before you use this: CBIC revises and extends due dates through notifications, sometimes with less than a week's notice. Treat this as your working reference — and cross-check against official CBIC circulars before any critical deadline.
Due dates are subject to revision through CBIC notifications.
Regular taxpayers filing GSTR-1 and GSTR-3B must do so monthly if their annual aggregate turnover crossed ₹5 crore in the previous financial year. Drop below that threshold and the QRMP scheme becomes an option — quarterly filing with monthly tax payments.
Special returns exist for specific categories: GSTR-5 for non-resident taxable persons, GSTR-5A for OIDAR providers, GSTR-6 for Input Service Distributors, GSTR-7 for TDS deductors, and GSTR-8 for e-commerce operators collecting TCS. Each of these runs on its own cycle, and missing one carries the same late fee structure as the standard returns.
Applies to taxpayers with annual aggregate turnover above ₹5 crore, or those who haven't opted into the QRMP scheme.
Q2, Q3 quarterly filers — due dates differ. See QRMP filing schedule.
GSTR-3B is a monthly summary return for all registered taxpayers except those under the composition scheme. From January 1, 2021, quarterly filing became available to taxpayers with turnover up to ₹5 crore who opted into QRMP — but tax still needs to be paid monthly via PMT-06 challan. Businesses near the ₹5 crore boundary often miss this distinction; quarterly filing doesn't mean quarterly payment.
Turnover above ₹5 crore in the previous financial year:
Summary of outward taxable supplies and tax payable by non-resident taxable persons:
For Online Information and Database Access or Retrieval (OIDAR) service providers operating in India:
ITC received and distributed by an Input Service Distributor:
Summary of Tax Deducted at Source and the amounts deposited under GST law:
Summary of Tax Collected at Source deposited by e-commerce operators under GST:
The GSTR-9 annual return and the self-certified GSTR-9C reconciliation statement for FY 2026-27 are both due on December 31, 2027. GSTR-9C applies to businesses with aggregate turnover above ₹5 crore. CBIC has extended this deadline in previous years, so watch for notifications in Q3 2027 — but don't count on an extension when planning your year-end reconciliation.
ITC-04 is filed by manufacturers to report goods sent to or received from job workers. Businesses with turnover above ₹5 crore file half-yearly:
GST-registered exporters who want to ship goods or services without paying IGST upfront must file a Letter of Undertaking in Form RFD-11 each financial year. It's due by March 31 at the start of the financial year, and the reference number generated must appear on every export document raised during that year.
For FY 2026-27, the RFD-11 was due by March 31, 2026. If you missed it, exports made without a valid LUT — and without paying IGST — are technically non-compliant. File as soon as possible and review your export invoices for that period.
Don't wait. File the overdue return immediately and pay all outstanding tax along with the applicable late fees. Delay after a missed deadline compounds both the fee liability and the interest charge — 18% per annum on unpaid tax applies from the original due date, not from when you noticed the gap.
Mark every deadline from this calendar in your compliance tracker at least 7 days ahead. That buffer is enough to catch data issues before they become filing problems.
For businesses with aggregate turnover above ₹5 crore, GSTR-3B falls due on the 20th of the following month — May 20 for April, June 20 for May, and so on through March 2027. Businesses under the QRMP scheme file quarterly but pay tax monthly through PMT-06 by the 25th. Miss the 20th and interest at 18% per annum kicks in from the next day.
Late fees apply immediately — ₹50 per day (₹25 each under CGST and SGST) for most returns, and ₹20 per day for nil returns. Unpaid tax also attracts 18% annual interest from the original due date. File the return and clear all dues as quickly as possible; the longer you wait, the more the liability grows. There's no benefit to delaying once a deadline has passed.
Only if your annual aggregate turnover exceeded ₹5 crore in the previous year, or if you haven't opted into the QRMP scheme despite being eligible. Under QRMP, GSTR-1 is filed quarterly — due on the 13th of the month after each quarter ends. Check your eligibility at the start of every financial year, since it's determined by the prior year's turnover, not the current one.
December 31, 2027 — for both GSTR-9 and GSTR-9C. The annual return covers the full FY 2026-27 period and must reconcile with your monthly return data and audited books. CBIC has extended this deadline in some earlier years, but planning your reconciliation as if no extension is coming is the safer approach.
Yes — GSTR-3B moves to quarterly instead of monthly for eligible taxpayers who opt in. But tax payment stays monthly through PMT-06 challan, due by the 25th of each month. This is the detail most QRMP filers miss: quarterly filing doesn't mean quarterly payment. If your PMT-06 is late even under QRMP, interest applies from the due date.
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