GST Return Filing Deadlines 2026: Complete Due Dates Calendar
GST return filing is a critical compliance requirement for businesses registered under GST in India. Missing filing deadlines can result in late fees, interest charges, and even cancellation of GST registration. Understanding the return types and their due dates is essential for maintaining compliance.
GSTR-1 (Outward Supplies): This return details all sales transactions. For businesses with aggregate turnover above Rs. 5 crore, GSTR-1 must be filed monthly by the 11th of the following month. For businesses with turnover up to Rs. 5 crore, quarterly filing is permitted with GSTR-1 due on the 13th of the month following the quarter.
GSTR-3B (Summary Return): This is a simplified monthly return summarizing outward supplies, input tax credit claimed, and tax paid. It is due on the 20th of the following month. Late filing attracts a late fee of Rs. 50 per day (Rs. 25 CGST + Rs. 25 SGST) and interest at 18% per annum on the tax liability.
GSTR-9 (Annual Return): Filed annually by September 30th of the following financial year. This return consolidates all monthly/quarterly returns for the year. Taxpayers with aggregate turnover up to Rs. 2 crore may be exempt from filing GSTR-9 for certain years as per government notifications.
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Talk to an expertGSTR-9C (Reconciliation Statement): Previously required for businesses with turnover above Rs. 5 crore, this has been merged with GSTR-9 effective from FY 2020-21. The self-certified reconciliation statement is now part of the annual return itself.
GSTR-2A and GSTR-2B are auto-drafted purchase return views that help businesses reconcile their input tax credit claims. While these do not require active filing, regular review is crucial to ensure credit matching with vendor filings.
Businesses opting for the Quarterly Return Monthly Payment (QRMP) scheme can file GSTR-1 quarterly but must pay tax monthly through a simplified challan in PMT-06. This reduces filing frequency while maintaining monthly tax payment compliance.
To avoid penalties, maintain proper invoices, reconcile purchase and sales registers monthly, and set reminders for all GST due dates. Axaon offers GST return filing support including data reconciliation, return preparation, and notice response assistance.
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