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  • GST Return Due Dates In India (2026): Monthly & Quarterly Filing Schedule

    INTRODUCTION

    Understanding the GST return due dates 2026 is essential for every registered taxpayer in India. The Goods and Services Tax (GST) framework requires the timely filing of returns to ensure compliance, avoid penalties, and maintain smooth business operations. Missing even a single GST return filing due date can result in late fees, interest charges, and disruptions in input tax credit claims.

    Whether you are a small business owner, a large enterprise, or a tax professional, staying updated with GST timelines is critical. With multiple return forms and varying due dates depending on turnover and filing schemes, managing compliance can become complex.

    This is where professional support like TMWala can become valuable. From tracking deadlines to assisting with accurate filing, expert platforms simplify GST compliance and reduce the risk of errors.

    GST DUE DATES 2026

    Here’s a snapshot of key GST deadlines for April 2026:

    • 10th April
      • GSTR-7 (TDS return) – March 2026
      • GSTR-8 (TCS return) – March 2026
    • 11th April
      • GSTR-1 (Monthly) – March 2026
    • 13th April
      • GSTR-5 – March 2026
      • GSTR-6 – March 2026
    • 20th April
      • GSTR-3B (Monthly) – March 2026
      • GSTR-5A – March 2026
    • 25th April
      • ITC-04 – October 2025 to March 2026
    • 28th April
      • GSTR-11 – March 2026
    • 30th April
      • TDS Challan-cum-Statement (Sections 194IA/IB/M)
      • TDS/TCS deposit for March
      • MSME-1 return

    Note: Due dates may change as per government notifications.

    GST MONTHLY RETURN DUE DATE

    For regular taxpayers, GST returns are typically filed every month. Knowing the GST monthly return due date helps businesses maintain compliance and avoid penalties.

    Here are the key monthly returns:

    • GSTR-1: Filed to report outward supplies (sales).

    Due Date: 11th of the following month

    • GSTR-3B: Summary return including tax liability and input tax credit.

    Due Date: 20th of the following month

    • GSTR-5: For non-resident taxable persons.

    Due Date: 20th of the following month

    • GSTR-6: For Input Service Distributors (ISD).

    Due Date: 13th of the following month

    • GSTR-7: For TDS under GST.

    Due Date: 10th of the following month

    • GSTR-8: For e-commerce operators collecting TCS.

    Due Date: 10th of the following month

    Timely filing ensures a seamless flow of input tax credit and avoids unnecessary scrutiny from tax authorities.

    GST QUARTERLY RETURN DUE DATE

    Small taxpayers benefit from the GST quarterly return due date system under the QRMP scheme. Businesses with a turnover of up to ₹5 crore can opt for quarterly filing instead of monthly.

    Key deadlines include:

    • GSTR-1 (Quarterly) 

    Due Date: 13th of the month following the quarter

    • GSTR-3B (Quarterly)

    Due Date:

    • 22nd (for Category 1 states)
    • 24th (for Category 2 states)

    Although returns are filed quarterly, tax payments must still be made monthly.

    HOW MANY TYPES OF GST RETURN IN INDIA

    If you’re wondering how many types of GST returns in India, here’s a structured overview of the major GST returns:

    GST ReturnFrequencyDue Date
    GSTR-1Monthly/Quarterly11th (monthly), 13th (quarterly)
    GSTR-1AMonthly/QuarterlyAfter GSTR-1, before GSTR-3B
    GSTR-3BMonthly/Quarterly20th (monthly), 22nd/24th (quarterly)
    GSTR-4Annual30th April (next FY)
    GSTR-5Monthly20th
    GSTR-6Monthly13th
    GSTR-7Monthly10th
    GSTR-8Monthly10th
    GSTR-9Annual31st December (next FY)
    GSTR-10One-timeWithin 3 months of cancellation
    CMP-08Quarterly18th of next quarter
    ITC-04Half-yearly/Annual25th April / 25th October

    Each return serves a specific purpose, and selecting the correct one depends on your business category and registration type.

    QRMP SCHEME BY GST SYSTEM

    The QRMP scheme by the GST system (Quarterly Return Monthly Payment) was introduced to ease compliance for small taxpayers.

    Key Features:

    • Applicable for businesses with a turnover up to ₹5 crore
    • File GSTR-1 and GSTR-3B quarterly
    • Pay taxes monthly using:
      • Fixed Sum Method
      • Self-Assessment Method

    Benefits:

    • Reduced compliance burden
    • Fewer returns to file
    • Improved cash flow management

    However, businesses must carefully track monthly liabilities despite quarterly filings.
    Managing QRMP filings and monthly tax payments can be tricky. TMWala helps automate calculations, track liabilities, and ensure you never miss a deadline.

    For more information, visit: QRMP_Advisory.pdf

    GST RETURN PROCESS IN INDIA

    The GST return process in India is fully online and designed to be user-friendly. Here’s a simplified step-by-step guide:

    Step 1: Login

    Access the GST portal using your credentials.

    Step 2: Navigate to Returns Dashboard

    Go to Services → Returns → Returns Dashboard.

    Step 3: Select Period

    Choose financial year, quarter, and month.

    Step 4: Choose Return Form

    Select the applicable form (GSTR-1, GSTR-3B, etc.).

    Step 5: Fill Details

    Enter sales, purchases, and tax details.

    Step 6: Submit Return

    Verify and submit the form.

    Step 7: Payment

    Offset liability using input tax credit or cash.

    Step 8: Final Filing

    File using DSC or EVC.

    While the process is straightforward, accuracy is critical to avoid notices or penalties.

    GST FILING RULES IN INDIA

    Understanding GST filing rules in India is crucial for compliance. Here are some key rules:

    1. Mandatory Filing

    Even if there is no business activity, NIL returns must be filed.

    2. Late Fees

    Late filing attracts penalties:

    • ₹50 per day (₹25 CGST + ₹25 SGST)
    • ₹20 per day for NIL returns

    3. Interest on Late Payment

    18% per annum on outstanding tax liability.

    4. Input Tax Credit Restrictions

    ITC cannot be claimed if returns are not filed.

    5. Continuous Default

    Failure to file returns may lead to GST registration cancellation.

    6. Reconciliation

    Businesses must reconcile GSTR-1 with GSTR-3B and the books of accounts.

    WHY TIMELY GST FILING MATTERS

    Filing GST returns on time ensures:

    • Avoidance of penalties and interest
    • Smooth ITC claims
    • Better compliance rating
    • Reduced the chances of audits
    • Strong financial credibility

    Delays can disrupt business operations and increase compliance risks.

    CONCLUSION

    Staying updated with GST return due dates 2026 is essential for every taxpayer in India. Whether you file monthly or quarterly, understanding the deadlines, return types, and compliance rules helps avoid penalties and ensures smooth operations.

    From knowing the GST monthly return due date to understanding the GST quarterly return due date, every detail plays a crucial role in maintaining compliance. Additionally, awareness of the many types of GST returns in India, the QRMP scheme by the GST system, and the GST return process in India empowers businesses to make informed decisions.

    By following proper GST filing rules in India and leveraging expert assistance like TMWala, you can simplify GST compliance and stay ahead in your business journey.

    FAQs

    1. What are the GST return due dates for 2026?

    Ans. There are deadlines for filing GST returns like GSTR-1 and GSTR-3B.

    2. What happens if I miss a GST return filing due date?

    Ans. You may face late fees, interest, and ITC restrictions.

    3. What is the GST monthly return due date?

    Ans. GSTR-1 is due on the 11th and GSTR-3B on the 20th.

    4. What is the GST quarterly return due date?

    Ans. GSTR-1 is due on the 13th; GSTR-3B on the 22nd or 24th.

    5. How many types of GST returns in India are there?

    Ans. There are multiple types like GSTR-1, GSTR-3B, GSTR-4, and others.

    6. Who can opt for the QRMP scheme under the GST system?

    Ans. Businesses with a turnover up to ₹5 crore.

    7. Is tax paid monthly under QRMP?

    Ans. Yes, tax is paid monthly.

    8. What is the GST return process in India?

    Ans. Log in, fill the form, submit, pay tax, and file the return.

    9. What are the GST filing rules in India?

    Ans. File returns on time, even NIL returns, and pay taxes properly.

    10. Why is timely GST filing important?

    Ans. It avoids penalties and ensures smooth compliance.

  • GST RETURNS: BASICS EVERY ENTREPRENUER SHOULD KNOW ABOUT GST AND GSTR 

    Starting your own business is no easy caveat. Adding to it is the need to understand the Goods and Services Tax (GST) and GST Returns (GSTR) which is crucial for first time entrepreneurs. While your CA and Lawyer may use these terms daily its necessary that you speak the jargon too or at least understand it to run a successful enterprise.

    What is GST?

    Goods and Services Tax (GST) is a comprehensive, indirect tax i.e. Not levied on customer directly but on goods and services provided. It’s a Point-of-Sale tax levied on the sale of goods and services in India at sale. It replaced multiple indirect taxes like VAT, service tax, and excise duty, creating a unified tax system under one nation, one tax approach.The primary GST slabs for any regular taxpayers are presently pegged at 0% (nil-rated), 5%, 12%, 18% & 28%.

    Types of GST:

    • CGST (Central GST): Collected by the central government on intra-state sales i.e., Sales of goods and services made within the same state or Union Territory.
    • SGST/UGST (State/Union Territory GST): Collected by state/UT governments on intra-state sales.
    • IGST (Integrated GST): Collected on inter-state sales i.e. Sale of goods and services between 2 or more states can also include Import, export or supply to a Special Economic Zone (SEZ), or even include Export Oriented Units etc.

    Thus, understanding GST is important as it provides for a simplified tax structure as GST simplifies compliance by merging multiple taxes into one. It helps avoiding penalties by regular filing of GST returns. Missing deadlines can lead to fines and legal issues. And lastly for claiming Input Tax Credit (ITC) by businesses. You claim credits on taxes paid for business-related purchases, reducing overall tax liability.

    Simplifying GSTR (GST Returns)

    GST Returns (GSTR) are periodic filings submitted to the GST portal, detailing a business’s sales, purchases, tax collected, and tax paid. Different types of GSTR forms are used depending on the nature of the business. They can be filed monthly, quarterly and annually.

    Types of GST Returns:

    1. GSTR-1: Monthly or Quarterly Return for Outward Supplies

    • What it is: GSTR-1 is used to report details of sales or outward supplies made during a specific period.
    • Frequency: Filed monthly for businesses with annual turnover above ₹5 crores, or quarterly for smaller businesses.
    • Example: If you sold goods worth ₹1 lakh to customers in January, you’ll list those sales in the GSTR-1 for that month or quarter. The data includes customer details, invoice numbers, and sales amounts.

    2. GSTR-2A and GSTR-2B: Auto-Generated Forms for Inward Supplies and ITC

    • GSTR-2A: A dynamic, real-time form showing purchases reported by your suppliers. It gets updated whenever your suppliers file GSTR-1.
    • GSTR-2B: A static statement generated monthly that helps in claiming Input Tax Credit (ITC). It remains unchanged even if the supplier modifies their filings later.
    • Example: If a supplier reported selling goods worth ₹50,000 to you in January, this would appear in GSTR-2A and GSTR-2B, enabling you to claim input tax credit on the purchase.

    3. GSTR-3B: Monthly Self-Declaration for Summary of Sales, Purchases, and Tax

    • What it is: A simpler form used to declare total sales, purchases, tax payable, and tax paid for a given month.
    • Example: If you had sales of ₹2 lakhs and claimed an input tax credit of ₹20,000, you would report these figures in GSTR-3B for the month, along with the total tax amount you need to pay.

    4. GSTR-4: Annual Return for Composition Scheme Taxpayers

    • What it is: Filed once a year by small businesses under the composition scheme who pay a fixed tax rate.
    • Example: If a small trader with a turnover below ₹1.5 crores opted for the composition scheme, they would file GSTR-4 annually, summarizing total sales and tax paid.

    5. GSTR-9: Annual Return Consolidating All Returns Filed

    • What it is: A comprehensive summary of all the monthly or quarterly returns (like GSTR-1 and GSTR-3B) filed during the financial year.
    • Example: At the end of the financial year, you compile data from all returns to fill GSTR-9, ensuring that all details of sales, purchases, taxes paid, and ITC claimed are accurate.

    Why Each Return Matters:

    • GSTR-1 helps match the sales figures reported by suppliers.
    • GSTR-2A and 2B ensure that ITC claims are verified.
    • GSTR-3B allows timely tax payments.
    • GSTR-4 simplifies compliance for small taxpayers.
    • GSTR-9 provides a final annual reconciliation.

    You can easily file these your GST Portal. It is important to do so to ensure Compliance with Law as by filing returns on time ensures you stay legally compliant. It can also help in claiming Input Tax Credit (ITC). Regular filing enables you to claim ITC for reducing tax liabilities. And finally bettering Cash Flow Management along with accurate records help in forecasting tax outflows and managing cash reserves.

    Consequences of Non-Compliance Include:

    Penalties: Late filing incurs a late fee (up to ₹100 per day for CGST and SGST), plus interest on outstanding tax.

    Blocked ITC: Not filing timely returns can restrict the ability to claim input tax credits.

    Legal Implications: Persistent non-compliance can lead to legal actions or cancellation of GST registration.

    As they say you think compliance is expensive try non-compliance!

    Practical Tips for Entrepreneurs

    • Use Accounting Software: Tools like Tally or QuickBooks can simplify GST filing.
    • Maintain Accurate Records: Ensure all invoices and financial documents are up-to-date.
    • Hire a Tax Consultant: For complex GST matters, professional guidance can be invaluable.
    • Stay Updated: GST rules change regularly across industries and multiple government schemes provide tax benefits to new entrepreneurs as well; keep track of notifications and amendments.

    Thus, GST is not just a tax system; it’s a business tool that, when understood well, can optimize cash flow, streamline compliance, and improve overall financial health. For entrepreneurs, mastering the basics of GST and GSTR is essential to avoid legal hurdles and make the most of tax benefits.

    Author: Apoorva Lamba, 2nd Year LLB. Student of Madhav Mahavidyalaya, Jiwaji University, Gwalior

    Link to similar articles: https://legalguruindia.com/blog-reverse-charge-mechanism/

    Link to Official GST Portal: https://www.gst.gov.in