GSTR-1 (Quarterly) Due Date — Filing Calendar 2026-27
Due Date
13th January, 13th April, 13th July, 13th October
What is GSTR-1 (Quarterly)?
GSTR-1 (Quarterly) is the return of outward supplies for taxpayers enrolled under the QRMP (Quarterly Return Monthly Payment) scheme. It covers three months of sales data and is filed once per quarter. The Invoice Furnishing Facility (IFF) can optionally be used in the first two months of a quarter to share B2B invoices with buyers.
Who files it?
Regular GST taxpayers with aggregate annual turnover of up to ₹5 crore are eligible and can opt into the QRMP scheme. Once opted in, GSTR-1 is filed quarterly on the 13th of the month following the quarter end.
Frequently Asked Questions — GSTR-1 (Quarterly)
When is the GSTR-1 quarterly due date for Q1 FY 2026-27?
For Q1 (April–June 2026), GSTR-1 Quarterly is due on 13th July 2026.
What is the IFF option for QRMP taxpayers?
The Invoice Furnishing Facility (IFF) allows QRMP taxpayers to optionally upload B2B invoices in months 1 and 2 of the quarter so that buyers can claim ITC immediately without waiting for the quarterly GSTR-1.
Can I switch from quarterly to monthly GSTR-1 filing?
Yes. QRMP scheme enrollment can be changed at the beginning of each quarter during the window provided by GSTN. If you switch, GSTR-1 filing reverts to monthly with an 11th due date.
Do I still need to pay GST monthly under the QRMP scheme?
Yes. Under QRMP, returns are filed quarterly but GST must be paid monthly by the 25th using Form PMT-06.
Related Deadlines
GSTR-1
GSTR-1 monthly due date is the 11th of every month. Complete filing calendar, late fees, and who must file GSTR-1 for FY 2026-27.
GSTR-3B (Quarterly)
GSTR-3B quarterly due date for QRMP taxpayers: 22nd (Category 1 states) or 24th (Category 2 states) after quarter end. Complete calendar for FY 2026-27.
GSTR-9
GSTR-9 annual return due date is 31st December. Applicability, late fees, and what to reconcile in GSTR-9 for FY 2025-26.