Important GST Return Due Dates Every Business Should Know (2026)
Filing GST returns is the most critical aspect of maintaining your GSTIN. Whether you have made sales worth lakhs of rupees or had zero business activity in a month, you are legally required to file your returns on time.
Failing to file your returns before the due date attracts a daily late fee and interest on the unpaid tax amount. To help MSMEs and freelancers stay on track, we have compiled a definitive guide to the most important GST return due dates.
1. GSTR-1 Due Dates (Details of Outward Supplies)
GSTR-1 is the return where you declare all your sales (outward supplies) and upload the invoices you have generated using a billing software or GST invoice generator.
- Monthly Filers: Businesses with a turnover exceeding ₹5 Crores (or those who chose not to opt for the QRMP scheme) must file their GSTR-1 by the 11th of the following month.
- Quarterly Filers (QRMP Scheme): Small businesses with a turnover up to ₹5 Crores can opt for the Quarterly Return Monthly Payment (QRMP) scheme. Their GSTR-1 is due on the 13th of the month following the end of the quarter.
2. GSTR-3B Due Dates (Summary Return & Tax Payment)
GSTR-3B is a self-declared summary return of your inward and outward supplies. This is the return where you actually pay your tax liability to the government after deducting your Input Tax Credit (ITC).
- Monthly Filers: Due by the 20th of the following month.
- Quarterly Filers (QRMP Scheme): The due date depends on the state where your principal place of business is located:
| Category | State Name | Due Date |
|---|---|---|
| Category A States | Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh | 22nd of the month following the quarter |
| Category B States | Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland | 24th of the month following the quarter |
3. Returns for Composition Scheme Dealers
If you have opted for the simplified Composition Scheme, your compliance burden is significantly lower. You do not file GSTR-1 or GSTR-3B.
- CMP-08: This is a statement-cum-challan to make your tax payment. It is due by the 18th of the month following the quarter.
- GSTR-4: This is the annual return for composition dealers, due by the 30th of April following the end of the financial year.
4. GSTR-9 (Annual Return for Regular Taxpayers)
GSTR-9 is the comprehensive annual return that summarizes all your 12 monthly GSTR-1 and GSTR-3B filings. It is mandatory for regular taxpayers whose aggregate annual turnover exceeds ₹2 Crores.
- Due Date: 31st December of the year following the relevant financial year (Unless extended by a CBIC notification).
Penalty for Late Filing
Missing these deadlines comes with an immediate financial cost. The standard late fee is ₹ 50 per day (₹25 CGST + ₹25 SGST) for regular returns where tax is payable. If you are filing a "NIL" return (zero sales/purchases), the late fee is reduced to ₹ 20 per day.
In addition to the late fee, an interest rate of 18% per annum is applied to the outstanding tax amount from the day after the due date.