GST resources
GST Return Due Dates
Which GST returns you file, and when, depends on whether you are a regular monthly filer, a quarterly filer under QRMP, or a composition taxpayer. The standard dates are below. Extensions are notified from time to time, so check the GST portal each month before relying on any date.
Standard due dates
| Return | Who files | Due date |
|---|---|---|
| GSTR-1 | Monthly filers | 11th of the next month |
| GSTR-1 | QRMP (quarterly) filers | 13th of the month after the quarter |
| IFF (optional) | QRMP filers, for B2B invoices of month 1 and 2 | 1st to 13th of the next month |
| GSTR-3B | Monthly filers | 20th of the next month |
| GSTR-3B | QRMP filers in category X states | 22nd of the month after the quarter |
| GSTR-3B | QRMP filers in category Y states | 24th of the month after the quarter |
| PMT-06 (tax payment) | QRMP filers, for month 1 and 2 | 25th of the next month |
| CMP-08 | Composition taxpayers | 18th of the month after the quarter |
| GSTR-4 | Composition taxpayers | 30 June after the financial year |
| GSTR-9 | Regular taxpayers with turnover above ₹2 crore | 31 December after the financial year |
| GSTR-9C | Turnover above ₹5 crore | 31 December after the financial year |
| GSTR-7 / GSTR-8 | TDS deductors / e-commerce operators (TCS) | 10th of the next month |
| GSTR-6 | Input service distributors | 13th of the next month |
| ITC-04 | Manufacturers sending goods for job work | 25 October and 25 April (turnover above ₹5 crore); 25 April yearly (others) |
Check the GST portal for extensions every month; an extension notified by CBIC replaces the date above for that period.
Category X and Y states for quarterly GSTR-3B
- Category X (22nd): Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Dadra and Nagar Haveli and Daman and Diu, Puducherry, Andaman and Nicobar Islands, Lakshadweep
- Category Y (24th): Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi
Coming deadlines
| Period | Return | Due date |
|---|---|---|
| FY 2025-26 | Last date to claim missed ITC and correct GSTR-1/3B details for the year | 30 November 2026 (or the date GSTR-9 is filed, if earlier) |
| November 2026 (monthly) | GSTR-1 | 11 December 2026 |
| November 2026 (monthly) | GSTR-3B | 20 December 2026 |
| November 2026 (QRMP, month 2) | PMT-06 | 25 December 2026 |
| FY 2025-26 | GSTR-9 and GSTR-9C | 31 December 2026 |
| December 2026 (monthly) | GSTR-1 / GSTR-3B | 11 January 2027 / 20 January 2027 |
| October–December 2026 quarter | GSTR-1 (QRMP) | 13 January 2027 |
| October–December 2026 quarter | CMP-08 | 18 January 2027 |
| October–December 2026 quarter | GSTR-3B (QRMP) | 22 or 24 January 2027 |
Calculated from the standard dates on 11 November 2026. Check the portal for any extension.
Worked example: a year of filing for one shop
Sri Lakshmi Stores in Mysuru, Karnataka, has turnover of ₹48 lakh, under ₹5 crore, so it can choose. As a monthly filer it files 12 GSTR-1 and 12 GSTR-3B a year: 24 returns, by the 11th and 20th. Under QRMP it files 4 GSTR-1 and 4 GSTR-3B (by the 13th and the 22nd, since Karnataka is category X), pays tax through PMT-06 by the 25th in the other eight months, and may use the IFF for B2B invoices its wholesale buyers need monthly.
With turnover under ₹2 crore it does not have to file GSTR-9 for 2025-26. If it were a composition taxpayer instead, it would file four CMP-08 statements by the 18th after each quarter and one GSTR-4 by 30 June.
Common mistakes
- Assuming a holiday moves the due date automatically
- Filing GSTR-3B before checking GSTR-2B (available on the 14th)
- Forgetting PMT-06 in the first two months of a quarter under QRMP
- Not filing nil returns in months with no sales
- Missing the 30 November cut-off for last year's input credit
How TripleBill helps
TripleBill keeps the month's GSTR-1 and GSTR-3B figures ready from your invoices, bills and expenses (Starter and Pro), so the due date is about filing, not about collecting papers.
This page is general information about GST in India, not tax advice. Rates, thresholds and rules change; confirm with the GST portal or a chartered accountant before acting.
Last reviewed and sources
Last reviewed: November 2026. Facts on this page were checked against:
- CGST Rules, 2017, rules 59, 61, 61A, 62, 65, 66, 67 and 80
- Notification No. 12/2024-Central Tax (GSTR-4 due date of 30 June)
- Notification No. 15/2025-Central Tax (GSTR-9 exemption up to ₹2 crore)
- CGST Act, 2017, sections 16(4), 37(3) and 39(9) (30 November cut-off)
- GST portal return calendar
Frequently asked questions
What is the GSTR-3B due date?
The 20th of the next month for monthly filers. Quarterly filers under QRMP file by the 22nd or 24th of the month after the quarter, depending on their state.
What is the GSTR-1 due date?
The 11th of the next month for monthly filers and the 13th of the month after the quarter for QRMP filers.
When is GSTR-4 due?
By 30 June after the financial year, for financial year 2024-25 onwards. It used to be 30 April.
Do I need to file GSTR-9?
Not if your aggregate turnover for the year is up to ₹2 crore; the exemption applies from 2024-25. Above that, file by 31 December after the year.
Are due dates extended often?
Sometimes, for portal problems or regional emergencies, by notification. Plan for the standard date and treat extensions as a bonus.
Is there a due date for paying tax separately from filing?
For monthly filers, tax is paid with GSTR-3B by its due date. QRMP filers pay for the first two months of each quarter through PMT-06 by the 25th.
What happens if I miss a due date?
Late fees and interest apply from the next day. See our page on GST late fees and interest.
Related
Your first invoice is two minutes away.
7-day free trial with everything unlocked. No card needed.