GST Compliance Calendar 2026-27 — Every Monthly, Quarterly and Annual Due Date (GSTR-1/IFF, GSTR-3B, PMT-06, CMP-08, GSTR-4, GSTR-7/8, ITC-04, GSTR-9/9C, LUT), the Sequence Rules That Block Late Filers, the Income-Tax and TDS Dates Beside Them, and a Month-by-Month Routine for a Business or a Practice
11th · 20th
Monthly GSTR-1 and GSTR-3B due dates for regular taxpayers
13th · 22/24th · 25th
QRMP: IFF (optional), quarterly GSTR-3B by state group, PMT-06 monthly payment
18th · 30 Jun
Composition: CMP-08 after each quarter; annual GSTR-4
31 Dec
GSTR-9 and GSTR-9C for the previous financial year
Guide by BookMyCA's Chartered Accountants · pan-India serviceLast verified against official guidelines on 7 September 2026.
Video Explanation & Insights
How to manage GST clients: the monthly routine of a GST practitioner
5 videos on this topic
Monthly due dates — regular taxpayers
| Date | Return / action | Who |
|---|---|---|
| 7th | TDS/TCS (income tax) deposit for the previous month; GST TDS is paid with GSTR-7 by the 10th | Deductors |
| 10th | GSTR-7 (GST TDS by government bodies and metal-scrap buyers) and GSTR-8 (TCS by e-commerce operators) for the previous month | Deductors / ECOs |
| 11th | GSTR-1 for the previous month (turnover above ₹5 crore, or monthly filers by choice) | Regular monthly filers |
| 13th | GSTR-6 (input service distributor); GSTR-5 (non-resident taxable person); IFF for months 1 and 2 under QRMP (optional) | ISDs, NRTPs, QRMP filers |
| 14th | GSTR-2B generated (16th for the quarter-end month under QRMP) — reconcile purchases and act on the IMS | All |
| 20th | GSTR-3B for the previous month with payment; GSTR-5A (OIDAR) | Regular monthly filers |
| 22nd / 24th | Quarterly GSTR-3B for QRMP filers — 22nd for states in group A (Chhattisgarh, MP, Gujarat, Maharashtra, Karnataka, Goa, Kerala, TN, Telangana, AP, southern UTs), 24th for group B (the rest, including Rajasthan, Delhi, UP, Haryana, Punjab, West Bengal, NE states) | QRMP filers, in the month after the quarter |
| 25th | PMT-06 challan — monthly tax payment for months 1 and 2 of a quarter under QRMP (35% fixed-sum or self-assessment) | QRMP filers |
| Ongoing | E-invoices within 30 days of the invoice date for turnover ≥ ₹10 crore (IRN generation window); e-way bills before movement; reverse-charge self-invoices within 30 days | As applicable |
Sequence rules: GSTR-1 of a period cannot be filed until the previous period's GSTR-1 is filed; GSTR-3B cannot be filed until the same period's GSTR-1 is filed and the previous 3B is in; a DRC-01B/01C mismatch intimation must be answered before the next GSTR-1. Two consecutive unfiled 3Bs block e-way bill generation (rule 138E).
Quarterly and annual dates
| Date | Return / action | Who |
|---|---|---|
| 18 Apr / 18 Jul / 18 Oct / 18 Jan | CMP-08 statement-cum-payment for the quarter | Composition taxpayers |
| 13 Apr / 13 Jul / 13 Oct / 13 Jan | Quarterly GSTR-1 (with IFF for the first two months optional by the 13th of the following month) | QRMP filers |
| 25 Apr / 25 Oct | ITC-04 (goods sent to / received from job workers) — half-yearly for turnover above ₹5 crore (annual by 25 April for others) | Principals sending goods for job work |
| 30 June | GSTR-4 annual return for the previous financial year | Composition taxpayers |
| 31 March (before 1 April) | Fresh LUT (RFD-11) for the coming financial year for exports and SEZ supplies without tax; opt in/out of QRMP for the next quarter by the last day of the first month of the quarter; CMP-02 for composition from 1 April | Exporters; QRMP; composition |
| 30 November | Last GSTR-3B (October) in which credit for the previous financial year can be claimed and GSTR-1 amendments made (section 16(4) / 37(3)) | All |
| 31 December | GSTR-9 (annual return, mandatory above ₹2 crore) and GSTR-9C (self-certified reconciliation, mandatory above ₹5 crore) for the previous financial year | Regular taxpayers |
| Within 3 years of due date | Absolute bar — a return cannot be filed on the portal beyond three years from its due date (since 1 August 2025) | All |
| Within 30 days | GSTR-10 final return after cancellation takes effect; REG-14 amendments within 15 days of a change | Cancelled registrations; all |
The month, day by day — a working routine
- 11st–5th: close the previous month's sales register; check e-invoices generated for every B2B invoice (turnover ≥ ₹5 crore), cancel and re-issue wrong IRNs within 24 hours; compile credit/debit notes; verify new customers' GSTINs.
- 26th–9th: purchase register and expense ledger complete; reverse-charge list (freight, legal, rent from unregistered landlord, imports of services) with self-invoices; TDS under income tax deposited by the 7th.
- 310th: file GSTR-1 (or IFF) after previewing the summary — the GSTR-3B liability will be locked to it; for QRMP, decide whether to use IFF so customers get credit monthly.
- 414th–16th: download GSTR-2B; act on the IMS (accept/reject/pending); chase suppliers whose invoices are missing; compute eligible credit, reversals under rules 42/43 and 180-day cases.
- 517th–19th: reconcile GSTR-3B auto-draft with the books; use GSTR-1A for any outward correction; compute cash payable after set-off and the rule 86B 1% cash rule; pay PMT-06 (QRMP) by the 25th.
- 620th: file GSTR-3B (22nd/24th quarterly); download the filed return, ARN and challan; update the compliance tracker.
- 721st–month end: e-way bill audit (bills generated vs dispatches), stock-transfer documentation, GST TDS certificate download (GSTR-7A) where applicable, and a look at the portal's notices/orders tab — DRC-01B/01C, ASMT-10, REG-17 — for anything that needs a reply.
The 2017 video's advice to practitioners still holds: a client sheet with GSTIN, filing frequency, turnover band, e-invoice status, LUT date and the last filed period, reviewed on the 1st of every month, prevents nine out of ten late fees.
The income-tax and payroll dates in the same weeks
| Date | Compliance |
|---|---|
| 7th of every month | TDS/TCS deposit (income tax) — 30 April for March deductions |
| 15th of every month | PF (ECR) and ESI contributions |
| 15 Jun / 15 Sep / 15 Dec / 15 Mar | Advance-tax instalments (15% / 45% / 75% / 100%) |
| 31 Jul / 31 Oct / 31 Jan / 31 May | Quarterly TDS returns (24Q/26Q/27Q) for Q1/Q2/Q3/Q4; Form 16/16A within 15 days of the return |
| 31 May | SFT (Form 61A) and TDS Q4 return; Form 10BD for donee institutions |
| 31 Aug 2026 (non-audit) / 31 Oct 2026 (audit) | Income-tax return for FY 2025-26 (the portal lists 31 July or 31 August for non-audit cases this year); tax audit report by 30 September |
| 31 December | Belated / revised income-tax returns — the same day as GSTR-9/9C |
| 30 September | AOC-4 (companies, within 30 days of AGM) and 30 days after AGM; MGT-7 within 60 days; DIR-3 KYC by 30 September |
GST calendar: questions we are asked
The 24th of the month after the quarter (Rajasthan is in group B); pay months 1 and 2 through PMT-06 by the 25th of the following month.
No — the portal requires the same period's GSTR-1 first, and since July 2025 the 3B liability is auto-locked to it.
Every financial year — file RFD-11 before 1 April (or before the first export of the year); an export invoice without a valid LUT must carry IGST.
GST due dates are not extended for holidays unless CBIC notifies; file on the previous working day.
In a GSTR-3B filed up to 30 November 2026 (the October 2026 return) or the annual return, whichever is earlier.
Yes — a dated tracker per GSTIN with reminders, the monthly routine above, and the annual LUT/ITC-04/GSTR-9 cycle.