GST compliance calendar FY 2026-27: Due Dates & Penalties
Introduction
GST Compliance Calendar FY 2026-27 is an important reference for every business to understand key compliance timelines. If you are starting a business or planning to expand, it is important to complete your registration process at the right time and ensure that all post-registration compliances are managed properly. Regular filing of returns helps you stay compliant, avoid penalties, and maintain smooth business operations without any legal hurdles.
To help businesses stay organized, this blog covers the complete GST compliance calendar FY 2026-27, including important monthly, quarterly, half-yearly, and annual due dates. At Ebizfiling, our experts help you manage every GST filing accurately and on time.
Quick Insights
- GST compliance due dates for FY 2026-27 include monthly, quarterly, half-yearly, yearly, and event-based filings.
- Key monthly GST forms include GSTR-1, GSTR-3B, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8, and GSTR-11.
- QRMP taxpayers need to track GSTR-1, GSTR-3B, IFF, and PMT-06 due dates carefully.
- Missing GST compliance due dates can lead to late fees, interest, notices, and ITC claim disruptions.
- Important annual GST compliances include GSTR-4, GSTR-9, GSTR-9C, and RFD-11 (LUT).
Month Wise GST Compliance Calendar with Due Dates 2026-27
|
Due Date
|
Form to be Filed
|
Period
|
Who Should File?
|
|
10th April 2026
|
GSTR-7 / GSTR-8 |
March 2026 |
TDS deductors / E-commerce operators collecting TCS
|
|
11th April 2026
|
GSTR-1 (Monthly) |
March 2026 |
Regular monthly filers
|
|
13th April 2026
|
GSTR-5 / GSTR-6 |
March 2026 |
Non-resident taxable persons / ISD
|
|
20th April 2026
|
GSTR-3B / GSTR-5A |
March 2026 |
Regular monthly filers / OIDAR service providers
|
|
13th April 2026
|
GSTR-1 (QRMP) |
Jan–Mar 2026 |
QRMP taxpayers
|
|
18th April 2026
|
CMP-08 |
Jan–Mar 2026 |
Composition taxpayers
|
|
22nd / 24th April 2026
|
GSTR-3B (QRMP) |
Jan–Mar 2026 |
QRMP taxpayers
|
|
Due Date
|
Form to be Filed
|
Period
|
Who Should File?
|
|
10th May 2026
|
GSTR-7 / GSTR-8 |
April 2026 |
TDS deductors / E-commerce operators collecting TCS |
|
11th May 2026
|
GSTR-1 (Monthly) |
April 2026 |
Regular monthly filers
|
|
13th May 2026
|
GSTR-5 / GSTR-6 / IFF |
April 2026 |
Non-resident taxable persons / ISD / QRMP taxpayers (optional)
|
|
20th May 2026
|
GSTR-3B / GSTR-5A |
April 2026 |
Regular monthly filers / OIDAR service providers
|
| 25th May 2026 |
PMT-06 |
April 2026 |
QRMP taxpayers
|
|
Due Date
|
Form to be Filed
|
Period
|
Who Should File?
|
|
10th June 2026
|
GSTR-7 / GSTR-8 |
May 2026 |
TDS deductors / E-commerce operators collecting TCS
|
|
11th June 2026
|
GSTR-1 (Monthly) |
May 2026 |
Regular monthly filers
|
|
13th June 2026
|
GSTR-5 / GSTR-6 / IFF |
May 2026 |
Non-resident taxable persons / ISD / QRMP taxpayers (optional)
|
|
20th June 2026
|
GSTR-3B / GSTR-5A |
May 2026 |
Regular monthly filers / OIDAR service providers
|
|
25th June 2026
|
PMT-06 |
May 2026 |
QRMP taxpayers
|
|
Due Date
|
Form to be Filed
|
Period
|
Who Should File?
|
|
10th July 2026
|
GSTR-7 / GSTR-8 |
June 2026 |
TDS deductors / E-commerce operators collecting TCS
|
|
11th July 2026
|
GSTR-1 (Monthly) |
June 2026 |
Regular monthly filers
|
|
13th July 2026
|
GSTR-5 / GSTR-6 / GSTR-1 (QRMP) |
June 2026 / Apr–Jun 2026 |
Non-resident taxable persons / ISD / QRMP taxpayers
|
|
18th July 2026
|
CMP-08 |
Apr–Jun 2026 |
Composition taxpayers
|
|
20th July 2026
|
GSTR-3B / GSTR-5A |
June 2026 |
Regular monthly filers / OIDAR service providers
|
|
22nd / 24th July 2026
|
GSTR-3B (QRMP) |
Apr–Jun 2026 |
QRMP taxpayers
|
|
Due Date
|
Form to be Filed
|
Period
|
Who Should File?
|
|
10th August 2026
|
GSTR-7 / GSTR-8 |
July 2026 |
TDS deductors / E-commerce operators collecting TCS
|
|
11th August 2026
|
GSTR-1 (Monthly) |
July 2026 |
Regular monthly filers
|
|
13th August 2026
|
GSTR-5 / GSTR-6 / IFF |
July 2026 |
Non-resident taxable persons / ISD / QRMP taxpayers (optional)
|
|
20th August 2026
|
GSTR-3B / GSTR-5A |
July 2026 |
Regular monthly filers / OIDAR service providers
|
|
25th August 2026
|
PMT-06 |
July 2026 |
QRMP taxpayers
|
|
Due Date
|
Form to be Filed
|
Period
|
Who Should File?
|
|
10th September 2026
|
GSTR-7 / GSTR-8 |
August 2026 |
TDS deductors / E-commerce operators collecting TCS
|
|
11th September 2026
|
GSTR-1 (Monthly) |
August 2026 |
Regular monthly filers
|
|
13th September 2026
|
GSTR-5 / GSTR-6 / IFF |
August 2026 |
Non-resident taxable persons / ISD / QRMP taxpayers (optional)
|
|
20th September 2026
|
GSTR-3B / GSTR-5A |
August 2026 |
Regular monthly filers / OIDAR service providers
|
|
25th September 2026
|
PMT-06 |
August 2026 |
QRMP taxpayers
|
|
Due Date
|
Form to be Filed
|
Period
|
Who Should File?
|
|
10th October 2026
|
GSTR-7 / GSTR-8 |
September 2026 |
TDS deductors / E-commerce operators collecting TCS |
|
11th October 2026
|
GSTR-1 (Monthly) |
September 2026 |
Regular monthly filers
|
|
13th October 2026
|
GSTR-5 / GSTR-6 / GSTR-1 (QRMP) |
September 2026 / Jul–Sep 2026 |
Non-resident taxable persons / ISD / QRMP taxpayers
|
|
18th October 2026
|
CMP-08 |
Jul–Sep 2026 |
Composition taxpayers
|
|
20th October 2026
|
GSTR-3B / GSTR-5A |
September 2026 |
Regular monthly filers / OIDAR service providers
|
|
22nd / 24th October 2026
|
GSTR-3B (QRMP) |
Jul–Sep 2026 |
QRMP taxpayers
|
| 25th October 2026 |
ITC-04 |
Apr–Sep 2026 |
Principal / Job worker
|
|
Due Date
|
Form to be Filed
|
Period
|
Who Should File?
|
|
10th November 2026
|
GSTR-7 / GSTR-8 |
October 2026 |
TDS deductors / E-commerce operators collecting TCS |
|
11th November 2026
|
GSTR-1 (Monthly) |
October 2026 |
Regular monthly filers
|
|
13th November 2026
|
GSTR-5 / GSTR-6 / IFF |
October 2026 |
Non-resident taxable persons / ISD / QRMP taxpayers (optional)
|
|
20th November 2026
|
GSTR-3B / GSTR-5A |
October 2026 |
Regular monthly filers / OIDAR service providers
|
| 25th November 2026 |
PMT-06 |
October 2026 |
QRMP taxpayers
|
|
Due Date
|
Form to be Filed |
Period |
Who Should File? |
|
10th December 2026
|
GSTR-7 / GSTR-8 |
November 2026 |
TDS deductors / E-commerce operators collecting TCS
|
|
11th December 2026
|
GSTR-1 (Monthly) |
November 2026 |
Regular monthly filers
|
| 13th December 2026 |
GSTR-5 / GSTR-6 / IFF |
November 2026 |
Non-resident taxable persons / ISD / QRMP taxpayers (optional)
|
|
20th December 2026
|
GSTR-3B / GSTR-5A |
November 2026 |
Regular monthly filers / OIDAR service providers
|
| 25th December 2026 |
PMT-06 |
November 2026 |
QRMP taxpayers
|
|
Due Date
|
Form to be Filed
|
Period
|
Who Should File?
|
|
10th January 2027
|
GSTR-7 / GSTR-8 |
December 2026 |
TDS deductors / E-commerce operators collecting TCS
|
|
11th January 2027
|
GSTR-1 (Monthly) |
December 2026 |
Regular monthly filers
|
|
13th January 2027
|
GSTR-5 / GSTR-6 / GSTR-1 (QRMP) |
December 2026 / Oct–Dec 2026 |
Non-resident taxable persons / ISD / QRMP taxpayers
|
|
18th January 2027
|
CMP-08 |
Oct–Dec 2026 |
Composition taxpayers
|
|
20th January 2027
|
GSTR-3B / GSTR-5A |
December 2026 |
Regular monthly filers / OIDAR service providers
|
|
22nd / 24th January 2027
|
GSTR-3B (QRMP) |
Oct–Dec 2026 |
QRMP taxpayers
|
|
Due Date
|
Form to be Filed
|
Period
|
Who Should File?
|
|
10th February 2027
|
GSTR-7 / GSTR-8 |
January 2027 |
TDS deductors / E-commerce operators collecting TCS |
|
11th February 2027
|
GSTR-1 (Monthly) |
January 2027 |
Regular monthly filers
|
| 13th February 2027 |
GSTR-5 / GSTR-6 / IFF |
January 2027 |
Non-resident taxable persons / ISD / QRMP taxpayers (optional)
|
|
20th February 2027
|
GSTR-3B / GSTR-5A |
January 2027 |
Regular monthly filers / OIDAR service providers
|
| 25th February 2027 |
PMT-06 |
January 2027 |
QRMP taxpayers
|
|
Due Date
|
Form to be Filed
|
Period
|
Who Should File?
|
|
10th March 2027
|
GSTR-7 / GSTR-8 |
February 2027 |
TDS deductors / E-commerce operators collecting TCS |
|
11th March 2027
|
GSTR-1 (Monthly) |
February 2027 |
Regular monthly filers
|
|
13th March 2027
|
GSTR-5 / GSTR-6 / IFF |
February 2027 |
Non-resident taxable persons / ISD / QRMP taxpayers (optional)
|
|
20th March 2027
|
GSTR-3B / GSTR-5A |
February 2027 |
Regular monthly filers / OIDAR service providers
|
| 25th March 2027 |
PMT-06 |
February 2027 |
QRMP taxpayers
|
Monthly GST Compliance due dates FY 2026-27
|
GST Form / Compliance
|
Due Date
|
Applicability
|
|
GSTR-1 (Monthly)
|
11th of succeeding month |
Regular monthly filers
|
|
GSTR-3B (Monthly)
|
20th of succeeding month |
Regular monthly filers
|
|
GSTR-5
|
13th of succeeding month |
Non-resident taxable persons
|
|
GSTR-5A
|
20th of succeeding month |
OIDAR service providers
|
|
GSTR-6
|
13th of succeeding month |
Input Service Distributor
|
|
GSTR-7
|
10th of succeeding month |
TDS deductors
|
|
GSTR-8
|
10th of succeeding month |
E-commerce operators collecting TCS
|
|
GSTR-11
|
28th of succeeding month |
UIN holders claiming refund
|
|
IFF(only for first two months of QRMP quarter, optional)
|
13th of succeeding month |
QRMP taxpayers
|
|
PMT-06(only for first two months of QRMP quarter)
|
25th of succeeding month |
QRMP taxpayers
|
Quarterly GST Compliance due dates FY 2026-27
|
GST Form / Compliance
|
Period
|
Due Date
|
Applicability
|
|
GSTR-1 (QRMP)
|
Apr–Jun 2026 |
13th July 2026 |
QRMP taxpayers
|
|
Jul–Sep 2026
|
13th October 2026
|
|
|
Oct–Dec 2026
|
13th January 2027
|
|
|
GSTR-3B (QRMP)
|
Apr–Jun 2026 |
22nd July 2026 / 24th July 2026 |
QRMP taxpayers
|
|
Jul–Sep 2026
|
22nd October 2026 / 24th October 2026
|
|
|
Oct–Dec 2026
|
22nd January 2027 / 24th January 2027
|
|
|
CMP-08
|
Apr–Jun 2026 |
18th July 2026 |
Composition taxpayers
|
|
Jul–Sep 2026
|
18th October 2026
|
|
|
Oct–Dec 2026
|
18th January 2027
|
|
Half-yearly GST Compliance due dates FY 2026-27
|
GST Form / Compliance
|
Period
|
Due Date
|
Applicability
|
|
ITC-04
|
Apr–Sep 2026 |
25th October 2026 |
Principal / job-worker reporting
|
Yearly GST Compliance due dates FY 2026-27
|
GST Form / Compliance
|
Due Date
|
Applicability
|
|
RFD-11 (LUT)
|
Before making zero-rated supplies in FY 2026–27 |
Exporters / zero-rated suppliers
|
Event-based/One time GST Compliance due dates FY 2026-27
|
GST Form / Compliance
|
Due Date |
Applicability
|
|
GSTR-10
|
Within 3 months from cancellation date / cancellation order |
Taxpayers whose registration is cancelled
|
GST Compliance Calendar due dates FY 2026-27: Late fee, Interest and Penalties
|
Compliance Category
|
GST Compliance
|
Late Fee
|
Interest
|
Penalty / Impact
|
|
Monthly / Quarterly
|
GSTR-1 (Monthly & QRMP), GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8 |
₹50 per day (₹25 CGST + ₹25 SGST); Nil return: ₹20 per day where applicable |
18% p.a. where delayed tax / TDS / TCS payment is involved; otherwise generally not applicable solely due to delayed filing |
May lead to compliance notices, ITC mismatches, delayed credit flow, and departmental action depending on the return type
|
|
Monthly / Quarterly
|
GSTR-3B (Monthly & QRMP) |
₹50 per day; Nil return: ₹20 per day |
18% p.a. on delayed tax payment |
Non-filing or incorrect filing may result in notices, recovery proceedings, and restrictions on future return filing
|
|
Monthly
|
PMT-06 |
No separate late fee |
18% p.a. on delayed tax payment |
Applicable mainly to QRMP taxpayers
|
|
Monthly
|
IFF, GSTR-11 |
No standard late fee generally prescribed |
Generally not applicable |
Delay may affect invoice reflection, ITC visibility, or timely refund claims
|
|
Quarterly
|
CMP-08 |
Late fee applicability may vary depending on the nature of default and departmental provisions. |
18% p.a. on delayed tax payment |
Recovery action may arise for non-payment or delayed payment
|
|
Half-Yearly
|
ITC-04 |
No specific daily late fee generally prescribed |
Generally not applicable |
General penalty provisions may apply for failure to furnish job work details
|
|
Yearly
|
Self-certified GSTR-9C, RFD-11 (LUT) |
No separate standard daily late fee |
Generally not applicable |
Non-filing, incorrect reconciliation, or failure to furnish LUT may lead to scrutiny or requirement to export on payment of IGST / bond
|
|
Event-Based
|
GSTR-10 |
₹50 per day |
18% p.a. if tax remains unpaid |
Failure to file final return after cancellation can lead to further compliance proceedings
|
Reliable GST Filing Support for Your Business
At Ebizfiling, we help businesses stay on top of every important GST compliance calendar FY 2026-27, whether it’s GSTR-1, GSTR-3B, GSTR-5, GSTR-6, GSTR-7, GSTR-8, CMP-08, ITC-04, GSTR-9, or GSTR-9C, etc. From tracking due dates and preparing accurate returns to filing on time and responding to compliance-related queries, our team supports you through the entire GST process.
With Ebizfiling, you get access to experienced professionals who keep you updated on the latest GST requirements and help ensure your filings are done correctly; so you can focus more on running your business and less on compliance stress.
If you are starting a business or planning to expand, it is important to first complete your GST Registration to obtain a GSTIN and become tax compliant, and once registered, ensure regular compliance through timely GST Returns Filing such as GSTR-1 and GSTR-3B to avoid penalties and keep your business operations smooth.
Conclusion
Staying compliant with GST due dates helps businesses avoid penalties, maintain smooth ITC flow, and reduce legal risks. Proper return filing and timely tax payment ensure uninterrupted business operations throughout the financial year. With the Annual GST Compliance Calendar, businesses can plan their compliances in advance and stay organised.
However, since GST timelines are subject to changes through government notifications and portal updates, it is always advisable to verify the latest due dates before filing and ensure timely compliance for uninterrupted business continuity.
Timely compliance filing is essential to keep your business legally compliant and penalty-free. Whether you need GST, TDS/TCS, LLP, OPC, Company, PF & ESI, or Income Tax due dates, our detailed Compliance Calendar FY 2026-27 can help you stay organized throughout the financial year.
Suggested Reads:
GST Compliance Calendar FY 2025-26
TDS and TCS compliance calendar FY 2026-27
Income Tax compliance calendar FY 2026-27
PF and ESI compliance calendar FY 2026-27
Company compliance calendar FY 2026-27
Frequently Asked Questions
1. What are the basic GST and TDS compliance obligations for taxpayers?
Basic GST compliance includes proper registration, issuing tax invoices, maintaining records, paying tax on time, and filing applicable GST returns. TDS compliance includes deducting tax at the prescribed rate, depositing it within due dates, filing TDS returns, and issuing certificates.
2. What if I fail to meet the GST compliance due dates of GSTR-1 yet tax has already been paid under GSTR-3B?
Invoice reporting is not in place of tax payment. Even when there are missed GST compliance due dates of GSTR-1, there may still be an imposition of late fees, lack of match in sales reporting and the department may issue follow-up notices.
3. Does IFF have to be made under QRMP in case I would prefer my B2B customer to claim ITC prior to quarter-end?
IFF is not compulsory but in most instances it assists. Unless you upload B2B invoices via IFF within the initial two months, your customer will be required to wait until quarterly GSTR-1 is submitted to obtain credit.
4. Is IFF mandatory under QRMP if my B2B customer wants to claim ITC early?
IFF is optional under QRMP, but it can be used to report B2B invoices so that your customers can claim Input Tax Credit (ITC) without waiting for the quarterly GSTR-1.
5. Can GST returns be revised if I have entered the wrong invoice value in GSTR-1?
No. GST returns cannot be revised like Income Tax Returns. Corrections usually need to be made in a subsequent return within the permitted time limit under GST law.
6. Do I need to pay late fees if my sales are nil but I missed the GST filing due date?
Yes, late fees are applicable even if there is no tax liability. Nil returns generally attract lower late fees, but timely filing is still mandatory.
7. At what time is ITC-04 important to job work transactions?
ITC-04 is relevant when materials are shipped to or shipped back to a job worker. Unless it is reported appropriately, a department might raise an issue of how goods were moved during assessment or verification.
8. Is it possible to submit GSTR-9 when one (or two) monthly returns are outstanding?
Usually no. Prior to the filing of the annual return, monthly or quarterly related returns should be usually filed before the annual return. Annual reconciliation can be problematic due to pending returns.
9. What can Ebizfiling do when I have already missed several GST compliance due dates?
Ebizfiling assists you to verify the returns to be submitted, exposure to late fee, and the appropriate order of filing the returns to ensure that the backlog is cleared accordingly.
10. Can Ebizfiling assist me to know the due dates of the GST compliance to my business?
Yes. Regardless of whether you are on the regular scheme, QRMP or composition scheme, Ebizfiling can assist in mapping the appropriate dates on which the GST compliance must be made to ensure that you do not follow the wrong calendar of filing.
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