GST Return Due Dates 2026: GSTR-1, 3B, 9 & 9C Master Schedule

A complete statutory guide to GST return filing deadlines, QRMP frequencies, and annual return reconciliation timelines for Indian CA practitioners:

1. Monthly Return Deadlines

• 11th of every month: GSTR-1 for monthly filers (Turnover > ₹5 Crores or opted out of QRMP).
• 13th of every month: GSTR-1 IFF (Invoice Furnishing Facility) for QRMP taxpayers (optional B2B upload).
• 20th of every month: GSTR-3B monthly summary return and net tax liability discharge for monthly taxpayers.
• 22nd & 24th of the month: GSTR-3B quarterly filers under QRMP scheme (staggered state categories A & B).

2. Quarterly Returns (QRMP & Composition)

• 18th of month following quarter: CMP-08 for composition scheme dealers.
• 13th of month following quarter: GSTR-1 quarterly filing for QRMP participants.
• 25th of every month: PMT-06 challan deposit for QRMP monthly tax payment.

3. Annual Returns & Reconciliation

• 31st December 2026: GSTR-9 Annual Return (Turnover > ₹2 Crores) and GSTR-9C Self-Certified Reconciliation (Turnover > ₹5 Crores).
• 30th April 2026: GSTR-4 annual return for composition taxpayers.

4. TDS, TCS & Non-Resident Filings

• 10th of every month: GSTR-7 (TDS deductors under GST) and GSTR-8 (e-commerce operators collecting TCS).
• 20th of every month: GSTR-5 (Non-resident taxable persons) and GSTR-6 (Input Service Distributors).