GST Return Filing Due Dates 2026 — GSTR-1, GSTR-3B, GSTR-9 Calendar | RushTax Blog

Missing a GST return deadline means late fees, interest, and potential suspension of your GSTIN. Here is the complete GST filing calendar for 2026 — every return, every due date, in one place.

Monthly GST Returns (Turnover > ₹5 Crore)

If your annual turnover exceeds ₹5 crore, you must file monthly returns.

Return	What It Covers	Due Date
GSTR-1	Outward supplies (sales invoices)	11th of following month
GSTR-3B	Summary return + tax payment	20th of following month

Example for May 2026:

GSTR-1 for May → due June 11, 2026
GSTR-3B for May → due June 20, 2026

QRMP Scheme (Turnover ≤ ₹5 Crore)

If your turnover is ₹5 crore or below, you can opt for the Quarterly Return Monthly Payment (QRMP) scheme.

Return	Frequency	Due Date
GSTR-1 / IFF	Quarterly	13th of month after quarter end
GSTR-3B	Quarterly	22nd or 24th (state-wise)
PMT-06	Monthly payment	25th of each month

QRMP quarters:

Q1: April–June → GSTR-1 due July 13
Q2: July–September → GSTR-1 due October 13
Q3: October–December → GSTR-1 due January 13
Q4: January–March → GSTR-1 due April 13

Annual GST Returns

Return	Who Files	Due Date
GSTR-9	All regular taxpayers (turnover > ₹2 crore)	December 31 of following year
GSTR-9C	Turnover > ₹5 crore (reconciliation statement)	December 31 of following year

For FY 2025-26: GSTR-9 and GSTR-9C are due by December 31, 2026.

Late Fee for Missing GST Deadlines

GSTR-1 Late Fee

₹50/day (₹25 CGST + ₹25 SGST) for returns with tax liability
₹20/day (₹10 CGST + ₹10 SGST) for nil returns
Maximum: ₹10,000 per return

GSTR-3B Late Fee

₹50/day for returns with tax liability
₹20/day for nil returns
Maximum: ₹10,000 per return

Interest on Late Tax Payment

18% per annum on net tax liability (Section 50)
Calculated from the due date to the date of payment

GSTR-2B Reconciliation — Do This Before Filing GSTR-3B

Before filing GSTR-3B, always reconcile your GSTR-2B (auto-populated ITC statement) with your purchase register. This ensures:

You claim only eligible ITC
You don't over-claim ITC (attracts interest + penalty)
You comply with Rule 36(4) — 105% rule

Use the free GST Reconciliation Tool to reconcile GSTR-2B vs your purchase register in minutes.

Key GST Compliance Rules in 2026

Bank Account Mandatory (Rule 10A)

Link your bank account within 30 days of GST registration or before filing first GSTR-1 — whichever is earlier. Failure leads to registration suspension.

E-Invoice Threshold

E-invoicing is mandatory for businesses with turnover above ₹5 crore (from August 2023). If you cross this threshold, all B2B invoices must be e-invoiced.

GSTR-1A — Amendment Return

If you made errors in GSTR-1, you can amend them using GSTR-1A before filing GSTR-3B for the same period.

Frequently Asked Questions

What is the due date for GSTR-1 for May 2026?

June 11, 2026 (for monthly filers with turnover > ₹5 crore).

What happens if I miss GSTR-3B?

Late fee of ₹50/day + 18% interest on unpaid tax. Your GSTIN may also be suspended if returns are not filed for 2+ consecutive months.

Is GSTR-9 mandatory for all GST taxpayers?

GSTR-9 is mandatory for taxpayers with annual turnover above ₹2 crore. Below ₹2 crore, it is optional.

Can I file GSTR-1 after the due date?

Yes, but with a late fee. The portal allows late filing. However, your customers cannot claim ITC on your invoices until you file GSTR-1.

What is the difference between GSTR-1 and GSTR-3B?

GSTR-1 is the detailed invoice-level return of outward supplies. GSTR-3B is the summary return where you declare total sales, ITC, and pay tax. Both must be filed every month.

Need help with monthly GST filing? I handle GSTR-1, GSTR-3B, and 2B reconciliation. Message me on WhatsApp for pricing.

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