Complete month-wise schedule for GSTR-1, GSTR-3B, GSTR-9, CMP-08, and all GST return filing deadlines. Never miss a due date — avoid late fees and interest charges.
| Return | Description | Due Date | Applicable To | Late Fee |
|---|---|---|---|---|
| GSTR-1 | Outward supplies for March 2026 | 11th April 2026 | Regular taxpayers (T/O > ₹5 Cr) | ₹50/day (₹20 for Nil) |
| GSTR-1 (IFF) | Invoice Furnishing Facility – Q4 Jan–Mar 2026 | 13th April 2026 | QRMP scheme taxpayers | ₹50/day |
| GSTR-3B | Monthly summary return for March 2026 | 20th April 2026 | Regular taxpayers | ₹50/day + 18% interest |
| GSTR-5 | Non-resident taxpayer return – March 2026 | 20th April 2026 | Non-resident taxable persons | ₹50/day |
| GSTR-6 | ISD return for March 2026 | 13th April 2026 | Input Service Distributors | ₹50/day |
| GSTR-7 | TDS return for March 2026 | 10th April 2026 | TDS Deductors | ₹50/day |
| GSTR-8 | TCS return for March 2026 | 10th April 2026 | E-commerce operators | ₹50/day |
| CMP-08 | Composition quarterly – Q4 Jan–Mar 2026 | 18th April 2026 | Composition scheme dealers | ₹50/day |
Late filing of GSTR-3B attracts a late fee of ₹50 per day (₹25 CGST + ₹25 SGST) subject to a maximum of ₹10,000. For Nil returns, the late fee is ₹20/day (₹10 + ₹10). Additionally, interest at 18% per annum is charged on the net tax liability from the due date until the date of payment.
The Quarterly Return Monthly Payment (QRMP) scheme allows taxpayers with turnover up to ₹5 crore to file GSTR-1 and GSTR-3B quarterly instead of monthly. However, they must pay tax monthly using PMT-06 challan by the 25th of the following month. The quarterly GSTR-1 is due by the 13th of the month following the quarter.
GSTR-9 is due by 31st December of the following financial year. For example, GSTR-9 for FY 2025–26 is due by 31st December 2026. It is mandatory for taxpayers with annual turnover exceeding ₹2 crore. GSTR-9C reconciliation statement is required if turnover exceeds ₹5 crore.
Yes, GST returns can be filed after the due date but with late fees and interest. However, note that you cannot file returns for a month unless the return for the previous month has been filed. The government may also cancel your GST registration for persistent non-filing (more than 6 consecutive months).
If the GST return due date falls on a public holiday or bank holiday, the government may extend the deadline through a notification. Always check the GST portal and official notifications for any extensions. Laabam.One updates this calendar when extensions are announced.
Laabam.One sends automated reminders before every GST return deadline. File GSTR-1 and GSTR-3B directly from your accounting data.
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