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August 26, 2026
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BySteffy A
GST Compliance Calendar September 2026: Key Due Dates & Filings
Introduction
The GST Compliance Calendar for September 2026 provides a clear overview of the applicable deadlines, filing requirements and taxpayer categories. September 2026 includes several important GST return filing and tax payment deadlines for regular taxpayers, QRMP taxpayers, e-commerce operators, Input Service Distributors, non-resident taxpayers and notified deductors. Forms such as GSTR-1, GSTR-3B, GSTR-5, GSTR-6, GSTR-7, GSTR-8 and PMT-06 must be filed or paid within their respective due dates.
Tracking these dates in advance can help businesses avoid late fees, interest, delayed Input Tax Credit and unnecessary compliance notices.
Important Due Dates in the GST Compliance Calendar September 2026
|
Due Date |
Compliance |
Form |
Period |
Applicable To |
|
10/09/2026 |
GST TDS Return | GSTR-7 | August 2026 |
Government departments, local authorities, government agencies and other notified deductors |
|
10/09/2026 |
GST TCS Statement | GSTR-8 | August 2026 |
E-commerce operators required to collect TCS under GST |
|
11/09/2026 |
Statement of Outward Supplies | GSTR-1 | August 2026 |
Regular taxpayers filing GSTR-1 monthly |
|
13/09/2026 |
Invoice Furnishing Facility | IFF | August 2026 |
QRMP taxpayers using the optional IFF facility |
|
13/09/2026 |
Return for Non-Resident Taxable Persons | GSTR-5 | August 2026 |
Non-resident taxable persons |
|
13/09/2026 |
Input Service Distributor Return | GSTR-6 | August 2026 |
Input Service Distributors |
|
20/09/2026 |
Monthly Summary GST Return | GSTR-3B | August 2026 |
Regular taxpayers filing GSTR-3B monthly |
|
20/09/2026 |
OIDAR Services Return | GSTR-5A | August 2026 |
Non-resident OIDAR and online money gaming service providers |
|
25/09/2026 |
Monthly GST Payment under QRMP | PMT-06 | August 2026 |
QRMP taxpayers for the second month of the July–September quarter |
Penalty, Interest and Consequences of Non-compliance
|
Form |
Late Fee / Penalty |
Interest |
Consequences of Delay |
|
GSTR-7 |
₹50 per day, comprising ₹25 CGST and ₹25 SGST. Maximum ₹2,000 in total. No late fee is currently computed for delayed Nil GSTR-7 from the October 2024 period. | 18% p.a. on TDS deducted but not deposited within the prescribed time. |
The deducted amount may not appear in the deductee’s electronic cash ledger. Generation of the TDS certificate in GSTR-7A may also be delayed. Continued default may lead to demand and recovery action. |
|
GSTR-8 |
Where filing is required, ₹200 per day, comprising ₹100 CGST and ₹100 SGST. Maximum ₹10,000 in total. Filing is generally not required where there is no TCS liability and no rejected auto-populated records. | 18% p.a. on TCS collected but deposited late. |
The TCS credit may not become available in the supplier’s electronic cash ledger until the statement is filed. Mismatches may also remain unresolved. |
|
GSTR-1 |
₹50 per day for a normal return and ₹20 per day for a Nil return. Maximum late fee: Nil return ₹500; turnover up to ₹1.5 crore ₹2,000; turnover above ₹1.5 crore and up to ₹5 crore ₹5,000; turnover above ₹5 crore ₹10,000. | No interest merely for late filing of GSTR-1. However, 18% interest may apply if the related output tax remains unpaid through GSTR-3B. |
Customer invoices may not appear in the recipient’s GSTR-2B, delaying ITC. Subsequent return filing may also be restricted until earlier returns are filed. |
|
IFF |
No late fee. IFF is optional and cannot be filed after the prescribed cut-off date. | No interest merely because IFF was not used. However, delayed monthly tax payment through PMT-06 may attract interest. |
The facility expires after the 13th. Unreported invoices must be included in the quarterly GSTR-1, and the recipient’s ITC may be delayed until the quarter-end return is filed. |
|
GSTR-5 |
₹50 per day for a normal return and ₹20 per day where the tax liability is Nil. Maximum ₹10,000 in total. | 18% p.a. on the unpaid net tax liability. |
Compliance of the Non-Resident Taxable Person remains pending. This can create difficulties in completing registration-period compliance and may result in notices, assessment or recovery proceedings. |
|
GSTR-6 |
₹50 per day, comprising ₹25 CGST and ₹25 SGST. Maximum ₹10,000 in total. | Generally, no interest is payable because GSTR-6 is primarily used for distributing ITC and does not ordinarily involve tax payment. |
Input Service Distributor credit cannot be properly distributed to recipient units until the return is filed. The recipient units may therefore face delay in claiming distributed ITC. |
|
GSTR-3B |
₹50 per day for a normal return and ₹20 per day for a Nil return. Maximum late fee: Nil return ₹500; turnover up to ₹1.5 crore ₹2,000; turnover above ₹1.5 crore and up to ₹5 crore ₹5,000; turnover above ₹5 crore ₹10,000. | 18% p.a. on the portion of tax paid through the electronic cash ledger after the due date. |
Filing of subsequent returns may be blocked. Notices in GSTR-3A, best judgment assessment, tax recovery, e-way bill restrictions and cancellation proceedings may arise in cases of continued non-filing. |
|
GSTR-5A |
At present, no late fee is charged for delayed filing of GSTR-5A. | 18% p.a. on delayed payment of the applicable tax liability. |
GSTR-5A cannot be filed after making only a part payment. The complete tax, interest and other liability must be paid before filing. Continued default may lead to demand and recovery action. |
|
PMT-06 |
No late fee because PMT-06 is a tax-payment challan and not a return. | Interest may apply at 18% p.a. on delayed or short payment. The exact calculation depends on whether the taxpayer follows the Fixed Sum Method or Self-Assessment Method under QRMP. |
The unpaid amount will remain payable in the quarterly GSTR-3B, and interest may continue until the applicable liability is discharged. |
Interest Calculation
Interest = Unpaid tax × 18% × Number of delayed days ÷ 365
Notes:
Late fee and interest are different:
- Late fee applies for delay in filing the return or statement.
- Interest applies when tax, TDS or TCS is paid after the prescribed due date.
- A separate statutory penalty is not automatically imposed merely because a return was filed late. Additional penalties may arise only where there is another contravention, tax short payment, non-payment, incorrect reporting or proceedings initiated by the department.
- Since these are September 2026 compliances, due dates and reliefs should be rechecked for any later CBIC notification granting an extension or waiver.
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Conclusion
The GST Compliance Calendar for September 2026 includes important deadlines for regular taxpayers, QRMP taxpayers, e-commerce operators, Input Service Distributors, non-resident taxable persons and notified TDS or TCS deductors.
Businesses should review their applicable forms in advance, reconcile invoices and tax records, and keep sufficient funds available for tax payment. Early preparation can help prevent filing errors, delayed Input Tax Credit and avoidable interest or late fees.
For a broader view of monthly statutory obligations, refer to our Compliance Calendar September 2026, covering GST, Income Tax, TDS and TCS, PF and ESI, LLP, OPC and company compliance deadlines.
Suggested Reads:
Compliance Calendar FY 2026-27
Compliance Calendar August 2026
GST Compliance Calendar August 2026
TDS and TCS Compliance Calendar September 2026
Frequently Asked Questions
1. What should a taxpayer do after receiving Form DRC-01B?
The taxpayer must reconcile the difference between GSTR-1 and GSTR-3B. The differential tax and interest may be paid through Form DRC-03, or a valid explanation must be submitted in Part B of DRC-01B under Rule 88C.
2. Can a filed GSTR-3B be revised?
No, a filed GSTR-3B cannot be revised. Any error must be corrected in a subsequent return, and additional tax liability must be paid with applicable interest.
3. What errors can be corrected through GSTR-1A?
GSTR-1A allows taxpayers to add missed outward supplies or amend details reported in GSTR-1 before filing the corresponding GSTR-3B. Changes made through GSTR-1A are reflected in the liability auto-populated in GSTR-3B.
4. Is the appearance of an invoice in GSTR-2B sufficient to claim ITC?
No. Apart from appearing in GSTR-2B, the invoice must satisfy the conditions under Section 16, including possession of a valid document, receipt of goods or services and payment of applicable tax to the government.
5. What happens if payment to a supplier is not made within 180 days?
The proportionate ITC must be reversed with applicable interest under Rule 37. The credit may be reclaimed after the invoice value and tax are paid to the supplier.
6. Should invoices uploaded through IFF be reported again in quarterly GSTR-1?
No. Invoices already furnished through IFF must not be reported again in quarterly GSTR-1, as this can result in duplicate reporting. IFF is optional and is mainly used to report selected B2B invoices under the QRMP Scheme.
7. How is the monthly tax liability calculated under the QRMP Scheme?
QRMP taxpayers may use either the Fixed Sum Method or the Self-Assessment Method for payment through PMT-06. Delayed or short payment may attract interest depending on the payment method and actual liability.
8. How should an Input Service Distributor distribute ITC through GSTR-6?
ITC available for distribution must be distributed in the same month and cannot exceed the available credit. Common credit must be allocated among eligible recipient units based on the prescribed turnover ratio, while eligible and ineligible credits must be reported separately.
9. How can Ebizfiling assist with GST return mismatches?
Ebizfiling can reconcile GSTR-1, GSTR-1A, GSTR-3B, GSTR-2B and accounting records to identify differences in turnover, tax liability and ITC. Our professionals can also assist with corrections and responses to GST portal intimations.
10. Can Ebizfiling assist with specialised GST returns?
Yes. Ebizfiling can assist with compliance and filing of specialised returns such as GSTR-5, GSTR-5A, GSTR-6, GSTR-7 and GSTR-8, based on the taxpayer’s registration type and applicable reporting requirements.
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