Complete GST Filing Calendar 2026-27 for CAs
Every CA managing GST clients needs a clear, accurate filing calendar. This guide covers every GST return due date for FY 2026-27 — monthly GSTR-1 and GSTR-3B for regular taxpayers, quarterly filings for QRMP scheme, composition scheme returns, and annual filings. Bookmark this page and refer to it throughout the year.
In this guide
Monthly GST returns (Regular taxpayers)
Regular GST-registered taxpayers with turnover above ₹5 crore must file GSTR-1 (outward supplies) by the 11th of each month and GSTR-3B (summary return with tax payment) by the 20th. These deadlines are consistent throughout the year. For March returns, the same dates apply — GSTR-1 by 11th April and GSTR-3B by 20th April. Missing GSTR-1 blocks your buyers' ITC claims in their GSTR-2B, so timely filing directly affects your clients' business relationships.
Quarterly returns (QRMP scheme)
Taxpayers with turnover up to ₹5 crore can opt for the Quarterly Return Monthly Payment (QRMP) scheme. Under QRMP, GSTR-1 is filed quarterly by the 13th of the month following the quarter, and GSTR-3B is filed quarterly by the 22nd (Category 1 states) or 24th (Category 2 states). Q1 (Apr-Jun): GSTR-1 by 13th July, GSTR-3B by 22nd/24th July. Q2 (Jul-Sep): by October. Q3 (Oct-Dec): by January. Q4 (Jan-Mar): by April. QRMP taxpayers can optionally use IFF (Invoice Furnishing Facility) in months 1 and 2 of each quarter to share B2B invoices with buyers.
Composition scheme returns
Composition scheme dealers file CMP-08 (quarterly payment challan) by the 18th of the month following each quarter: 18th July, 18th October, 18th January, and 18th April. The annual return GSTR-4 is due by 30th April each year. Composition dealers cannot charge GST on invoices and are limited to intra-state supply, but the compliance burden is significantly lower.
Annual GST returns
GSTR-9 (annual return) is due by 31st December for all regular and QRMP taxpayers. GSTR-9C (reconciliation statement) is additionally required for taxpayers with turnover exceeding ₹5 crore, also due 31st December. These are among the most complex GST filings — start preparing well before the December deadline. Many CAs begin GSTR-9 work in October to avoid the year-end rush.
GST TDS and TCS returns
GSTR-7 (for GST TDS deductors) and GSTR-8 (for e-commerce TCS collectors) are monthly returns due by the 10th of each month. GSTR-6 (for Input Service Distributors) is due by the 13th. ITC-04 (job work details) is filed half-yearly by the 25th of April and October. These specialised returns apply to fewer clients but carry the same late fee consequences.
Late fees and penalties
The standard GST late fee is ₹200 per day (₹100 CGST + ₹100 SGST), capped at ₹5,000 per return. For nil returns, the same ₹200/day applies with the same ₹5,000 cap. Beyond late fees, delayed GSTR-1 filing blocks ITC for buyers, and delayed GSTR-3B filing attracts interest at 18% per annum on the tax payable. The financial impact compounds quickly across multiple clients.
Related Compliance Deadlines
GSTR-1 Due Date
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 Due Date
GSTR-3B monthly due date is the 20th for regular taxpayers. Late fees, penalty, and complete GST-3B filing calendar for FY 2026-27.
GSTR-9 Due Date
GSTR-9 annual return due date is 31st December. Applicability, late fees, and what to reconcile in GSTR-9 for FY 2025-26.
GSTR-9C Due Date
GSTR-9C due date is 31st December for taxpayers with turnover above ₹5 crore. CA certification, filing requirements, and late fees for FY 2025-26.
CMP-08 Due Date
CMP-08 due date is the 18th of the month following each quarter for composition taxpayers. Filing calendar, late fees, and eligibility for FY 2026-27.
GSTR-4 Due Date
GSTR-4 annual return for composition taxpayers is due on 30th April. Filing requirements, late fees, and what to report for FY 2026-27.
Related Guides
TDS Return Filing Guide — 24Q, 26Q, 27EQ Due Dates
Complete TDS return filing guide for FY 2026-27. Form 24Q (salary), 26Q (non-salary), 27EQ (TCS) due dates, deposit deadlines, and late filing penalties.
ROC Compliance Checklist for Private Limited Companies
Complete ROC/MCA compliance checklist for private limited companies. AOC-4, MGT-7, DIR-3 KYC, ADT-1, AGM deadlines and filing requirements for FY 2026-27.