Keeping track of the GST return due date every month is one of the biggest headaches for Indian businesses, accountants, and tax professionals. With multiple forms, different turnover slabs, and the GST portal occasionally extending deadlines at the last minute, it is easy to lose track of the last date for GST return filing and end up paying late fees or interest. This guide brings together the current, verified due date for GSTR 3B, GSTR-1 filing last date, GST annual return last date, and every other GST compliance deadline you need to know in 2026 — in one place.
Whether you are searching for the gst submission last date, the gst tds return due date, or simply want a monthly gst filing last date calendar to bookmark, this article covers it all with the latest portal updates and notifications. People also commonly search for this information using slightly different phrasing — gst return last date, gst filing last date, gst fill last date, due date for gst returns, due date of gst return, or due date of filing gst return — and all of these point to the exact same compliance deadlines explained below.
GST Return
Applicability
Due Date
GSTR-1 (Monthly)
Turnover above ₹5 crore, or monthly filers
11th of the next month
GSTR-1 (Quarterly – QRMP)
Turnover up to ₹5 crore (opted for QRMP)
13th of the month after the quarter
GSTR-3B (Monthly)
Regular taxpayers filing monthly
20th of the next month
GSTR-3B (Quarterly – QRMP)
QRMP scheme taxpayers
22nd or 24th of the month after the quarter (state-wise)
PMT-06 (QRMP tax payment)
25th of the following month
GSTR-7 (TDS return)
GST TDS deductors
10th of the next month
GSTR-8 (TCS return)
E-commerce operators
GSTR-9 (Annual return)
Turnover above ₹2 crore
31st December, following the financial year
GSTR-9C (Audit/reconciliation)
Turnover above ₹5 crore
Keep reading for the full breakdown of each return, the latest extensions, and how to avoid penalties.
When people search for the gst return last date or the gst 3b return last date, they are usually asking about GSTR-3B — the self-declared summary return where businesses report sales, input tax credit (ITC), and net tax payable. The due date for filing GSTR 3B depends on whether you file monthly or under the QRMP scheme.
For monthly filers, the due date for filing Form GSTR-3B is the 20th day of the month following the tax period for which the return pertains. For quarterly filers, the due date for filing of Form GSTR-3B, as notified for different States/UTs, is the 22nd and 24th day of the month following the quarter for which the return pertains.
So if you're searching "gstr 3b filing due date" for a specific month, remember:
This is important if you're checking the gstr 3b last date right now. The due date for filing GSTR-3B for March 2026 was extended by one day, from 20th April 2026 to 21st April 2026, due to technical glitches and heavy traffic on the GST portal. This extension was issued by the Central Board of Indirect Taxes and Customs (CBIC) under the powers conferred by Section 39(6) of the CGST Act, 2017, based on the recommendations of the GST Council.
This is a useful reminder: the due date of GST return filing can shift due to portal issues, so always cross-check the official GST portal before your filing day, especially during peak compliance periods.
If you fail to file GSTR-3B before the due date, a late fee of ₹50 per day applies (₹20 per day for Nil returns). On top of the late fee, interest is also charged on any unpaid tax liability. One more rule to remember: you cannot file any GSTR-3B that is more than three years past its original due date — after this, the tax period is permanently blocked on the portal. This makes it critical to never let old returns pile up.
Also note a recent system change: sales figures in Tables 3.1 and 3.2 of GSTR-3B are now non-editable, so you must fix any errors in GSTR-1A before starting your GSTR-3B filing.
If you're searching for the gstr 1 last date, last date for gstr 1, or last date for filing gstr 1, here's the clear breakdown.
As a monthly filer with turnover above ₹5 crore, you must submit GSTR-1 by the 11th of the following month. Quarterly filers under the QRMP scheme (turnover up to ₹5 crore) must file by the 13th of the month following the quarter end.
For example, if you are a monthly filer reporting sales for July, your gstr 1 filing last date would be 11th August. For a QRMP taxpayer reporting the April–June quarter, the due date would be 13th July.
The late fee for missing the GSTR-1 due date is ₹50 per day (₹25 CGST + ₹25 SGST) for returns with actual supplies, capped at ₹10,000. For Nil returns, the late fee is lower — ₹20 per day, capped at ₹500.
A point many businesses overlook: you cannot file any GSTR-1 more than three years past its original due date — as of 2026, the GST portal permanently blocks these older returns. Also, since GSTR-1 data auto-populates into GSTR-3B and flows into your buyers' GSTR-2B, errors must be corrected through GSTR-1A before submitting GSTR-3B.
If you are a government department, PSU, or notified entity that deducts tax at source under GST, you're likely searching for the gst tds return due date. Every registered taxable person who deducts tax at source under GST must file Form GSTR-7 by the 10th of the next month.
Missing this deadline attracts a late fee of up to ₹10,000 per return along with 18% annual interest on the undeposited TDS amount — and critically, your vendor's TDS credit remains frozen until you file. Even if there was no TDS to deduct in a given month, filing a Nil GSTR-7 is still required to avoid penalties.
E-commerce operators collecting TCS face a similar deadline: the due date for GSTR-8 is also the 10th of the following month.
For those searching the gst annual return last date, gst audit last date, or simply trying to plan year-end compliance, here's what you need to know.
GSTR-9 is the annual GST return mandatory for taxpayers with turnover exceeding ₹2 crore, consolidating sales, purchases, ITC, and taxes from GSTR-1, GSTR-2B, and GSTR-3B for the financial year. The GST annual return due date is the 31st of December of the next year, for a particular financial year.
For the gst audit last date, businesses with higher turnover also need to file GSTR-9C. Businesses whose annual turnover is more than ₹2 crore are mandated to submit GSTR-9, and those with turnover above ₹5 crore must also submit a reconciliation statement in GSTR-9C. The GSTR-9C due date for FY 2025-26 is also 31st December 2026.
A relief for small businesses: GSTR-9 (Annual Return) is optional for businesses with annual turnover up to ₹2 crore, and composition scheme taxpayers no longer file GSTR-9 — they file GSTR-4 instead.
Late fees for not filing GSTR-9 within the due date are ₹100 per day under CGST and ₹100 per day under SGST, totaling ₹200 per day, subject to a maximum of 0.25% of the taxpayer's turnover in the relevant state or union territory.
Important advice if you're racing against the gst annual return last date: do not assume an automatic extension. While this date has often been extended in previous years, businesses should never depend on extensions, since the GST portal slows down significantly during the final week due to high filing traffic.
If you've opted into the QRMP (Quarterly Return Monthly Payment) scheme and are searching for the gst pay last date, here's the rule: QRMP taxpayers must deposit tax using Form PMT-06 by the 25th of the month following the relevant month. This applies even though your GSTR-1 and GSTR-3B filings under QRMP happen quarterly — the cash deposit itself is still monthly.
For anyone tracking the monthly gst filing last date across different forms, here's a simplified monthly checklist for regular (non-QRMP) taxpayers:
For QRMP taxpayers:
If you've noticed multiple gst last date filing extensions recently, you're not imagining it. In a recent development, the GST Network acknowledged technical difficulties faced by taxpayers on the GST portal during the last day of filing GSTR-3B for March 2026, including serious technical issues that created practical difficulty in timely compliance, especially on the day when filing volume is highest.
The takeaway for every taxpayer: avoid filing returns on the last day, keep a buffer for technical issues, and don't assume an extension will happen automatically in future months — it is case-specific and tied to acknowledged technical problems, not a routine practice.
What is the current due date for GSTR-3B?
Monthly filers must file GSTR-3B by the 20th of the following month, while quarterly QRMP filers must file by the 22nd or 24th, depending on their state. Always check for month-specific extensions, like the one-day extension granted for March 2026.
What is the last date for GSTR-1?
Monthly filers must submit by the 11th of the following month. QRMP quarterly filers must submit by the 13th of the month after the quarter ends.
What is the GST annual return last date?
GSTR-9 and GSTR-9C are both due on 31st December following the end of the financial year. For FY 2025-26, that means 31st December 2026.
Is there a late fee for filing GST returns after the due date?
Yes. Late fees apply to every GST return type, ranging from ₹20–₹50 per day for monthly/quarterly returns to ₹200 per day for the annual return, along with 18% annual interest on any unpaid tax.
Can the GST return due date be extended?
Yes, the government can extend due dates through official CBIC notifications, usually in response to technical glitches on the GST portal or representations from tax professional bodies. However, businesses should not file late in anticipation of an extension that may not happen. So whether you call it the last date for gst filing or the last date of gst filing, always confirm it on the official portal before the due date arrives.
What is the gst monthly return last date?
For monthly filers, GSTR-1 is due on the 11th and GSTR-3B is due on the 20th of the following month. These two dates together make up the core gst monthly return last date schedule that most regular taxpayers need to track.
What is the last date for gst payment?
For regular monthly filers, GST payment is made along with GSTR-3B by the 20th of the next month. For QRMP scheme taxpayers, the last date for gst payment is the 25th of each month via Form PMT-06, even though GSTR-1 and GSTR-3B are filed quarterly.
What is the last date to file gst return for a financial year?
There is no single date to file all GST returns for a financial year — different forms have different timelines. Monthly and quarterly returns (GSTR-1, GSTR-3B) follow their regular monthly or quarterly cycle, while the last date to file gst return in the form of the annual summary (GSTR-9) is 31st December of the following financial year.
Is the last date of filing gst return the same for every business?
No. The last date of filing gst return depends on your turnover and filing frequency. Businesses above ₹5 crore turnover generally file monthly, while smaller businesses can opt into the QRMP scheme and file quarterly, each with its own due dates as outlined in the table above.
Whether you were searching for the gst return file last date, gstr 3b filing last date, or the gst annual return last date, the rule of thumb remains the same: file early, reconcile often, and never assume an extension. GST due dates are tied to specific notifications from CBIC, and missing them — even by a day — can mean late fees, blocked input tax credit for your buyers, and unnecessary interest costs.
Bookmark this guide and check back regularly, since due dates for GSTR-1, GSTR-3B, and the GST annual return can shift due to portal performance or GST Council recommendations throughout the year.
Disclaimer: GST due dates are subject to change through official government notifications. While this article reflects the latest available information, please verify the current due date directly on the GST portal (gst.gov.in) or consult a tax professional before filing.
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