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September 24, 2026
GST Compliance Calendar October 2026: Key Due Dates & Filings
Introduction
The GST Compliance Calendar for October 2026 provides a detailed overview of important GST return filing deadlines, payment requirements and taxpayer-specific compliance obligations. October 2026 includes key GST due dates for regular taxpayers, QRMP taxpayers, composition taxpayers, e-commerce operators, Input Service Distributors, non-resident taxable persons, OIDAR service providers and notified GST deductors.
Forms such as GSTR-1, GSTR-3B, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8, CMP-08, ITC-04 and PMT-06 must be filed or paid within their applicable due dates.
Tracking these deadlines in advance helps businesses avoid late fees, interest liability, delayed Input Tax Credit and unnecessary compliance issues.
Quick Insights
- GST compliance in October 2026 covers monthly returns, quarterly filings, tax payments and statutory statements for different taxpayer categories.
- Regular taxpayers, QRMP taxpayers, composition taxpayers, GST deductors and e-commerce operators have separate GST filing obligations.
- QRMP taxpayers must follow Category X and Category Y classification for quarterly GSTR-3B filing.
- GSTR-1, GSTR-3B, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8, CMP-08 and ITC-04 cover key October 2026 GST compliances.
- Timely GST filing and tax payment help businesses avoid late fees, interest liability and compliance issues.
Important Due Dates in the GST Compliance Calendar October 2026
|
Due Date |
Compliance |
Form |
Period |
Applicable To |
|
10/10/2026 |
GST TDS Return | GSTR-7 | September 2026 | GST deductors |
| 10/10/2026 | GST TCS Return | GSTR-8 | September 2026 |
E-commerce operators |
|
11/10/2026 |
Outward Supply Return | GSTR-1 | September 2026 | Monthly GST taxpayers |
| 13/10/2026 | Quarterly Outward Supply Return | GSTR-1 | July–September 2026 |
QRMP taxpayers |
|
13/10/2026 |
Return for Non-Resident Taxable Person | GSTR-5 | September 2026 | Non-resident taxable persons |
| 13/10/2026 | Input Service Distributor Return | GSTR-6 | September 2026 |
Input Service Distributors (ISD) |
|
18/10/2026 |
Quarterly Statement-cum-Challan | CMP-08 | July–September 2026 | Composition taxpayers |
| 20/10/2026 | GST Monthly Return | GSTR-3B | September 2026 |
Regular taxpayers |
|
20/10/2026 |
OIDAR Services Return | GSTR-5A | September 2026 | OIDAR service providers |
| 22/10/2026 | GST Quarterly Return | GSTR-3B | July–September 2026 |
QRMP taxpayers (Category X States/UTs) |
|
24/10/2026 |
GST Quarterly Return | GSTR-3B | July–September 2026 |
QRMP taxpayers (Category Y States/UTs) |
|
25/10/2026 |
Job Work Return | ITC-04 | April–September 2026 |
Principals with aggregate turnover above ₹5 crore in the preceding financial year |
Category X Taxpayers: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Odisha, Delhi, Puducherry, Andaman and Nicobar Islands, Dadra and Nagar Haveli and Daman and Diu, Ladakh.
Category Y Taxpayers: Rajasthan, Uttar Pradesh, Bihar, Jharkhand, Haryana, Himachal Pradesh, Punjab, Uttarakhand, Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, West Bengal, Jammu and Kashmir, Chandigarh, Lakshadweep.
Penalty, Interest and Consequences of Non-compliance
|
Form |
Late Fee / Penalty |
Interest |
Consequences of Delay |
|
GSTR-7 |
Nil return: No late fee. Non-Nil return: ₹50 per day (₹25 CGST + ₹25 SGST), subject to a maximum of ₹2,000 per return as per applicable GST provisions | 18% p.a. on delayed payment of TDS amount, calculated for the period of delay, where applicable. |
Delay may result in late fee, interest on delayed tax payment, compliance default, and possible notices or recovery action until the return and tax liability are regularised. |
|
GSTR-8 |
₹200/day (₹100 CGST + ₹100 SGST), subject to applicable limits. | Interest may apply on delayed deposit of collected TCS. |
Delay may affect supplier TCS credit reflection and reconciliation. |
|
GSTR-1 |
Late fee depends on taxpayer category, turnover limits and whether the return is Nil or non-Nil. | No interest for delayed GSTR-1 filing. Interest may apply if related tax is paid late through GSTR-3B. |
Delayed filing may affect invoice reflection and recipient ITC availability. |
|
GSTR-5 |
₹50/day for normal return and ₹20/day for Nil return, subject to limits. | Interest may apply on delayed GST payment. |
Delay may affect registration-period compliance and may lead to departmental action. |
|
GSTR-6 |
₹50/day (₹25 CGST + ₹25 SGST), subject to limits. | Generally, no interest applies as it relates to ITC distribution. |
Delay may affect timely ITC distribution to recipient units. |
|
GSTR-3B |
Late fee applies for delayed filing. Applicable limits depend on taxpayer category and turnover. | 18% p.a. interest may apply on delayed tax payment. |
Continued non-filing may lead to notices, filing restrictions, recovery proceedings and other actions. |
|
GSTR-5A |
No late fee currently applicable for delayed filing. | Interest may apply on delayed GST liability payment. |
Continued default may result in departmental follow-up and recovery action. |
|
CMP-08 |
Late fee may apply for delayed filing as per applicable provisions. | Interest may apply on delayed tax payment. |
Delay may affect composition taxpayer compliance status. |
|
ITC-04 |
No specific late fee is prescribed for delayed filing of ITC-04. General penalty provisions may apply for non-compliance, depending on the facts. | No interest merely for delayed ITC-04 filing. Tax and applicable interest may arise if goods sent for job work are not returned/supplied within the time prescribed under Section 143. |
Non-compliance may lead to general penalty proceedings; where job-work goods are not returned within the prescribed period, they may be treated as deemed supply, requiring tax payment with applicable interest. |
|
PMT-06 |
No late fee applies as it is a payment challan, not a return. | Interest may apply on delayed or short tax payment under QRMP. |
Unpaid liability remains payable and may affect quarterly GSTR-3B compliance. |
Stay Ahead of Your October 2026 GST Compliance with Ebizfiling
GST compliance requires timely filing of returns, payment of applicable taxes, reporting of outward supplies and maintaining accurate records. With multiple forms applicable to different taxpayer categories, businesses need to track their specific GST obligations carefully.
Ebizfiling helps businesses manage their GST compliance requirements through services such as GST Return Filing, GST Registration, LUT Filing, GST Modification, GST Refund Assistance, GST Reconciliation and GST Advisory. Our team assists businesses in identifying applicable compliances and completing filings accurately based on their registration type and reporting requirements.
Complete your October 2026 GST compliances with expert assistance from Ebizfiling.
Conclusion
The GST Compliance Calendar for October 2026 highlights important filing and payment obligations for regular taxpayers, QRMP taxpayers, composition taxpayers, GST deductors, e-commerce operators, Input Service Distributors, non-resident taxable persons and other applicable taxpayers.
Businesses should review their applicable GST forms, reconcile transaction records and plan tax payments in advance to avoid late fees, interest liability and compliance-related issues.
For a broader view of monthly statutory requirements, refer to our Compliance Calendar October 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 September 2026
GST Compliance Calendar September 2026
TDS and TCS Compliance Calendar October 2026
Frequently Asked Questions
1. How does a taxpayer identify which GST return is applicable to them in the GST Compliance Calendar October 2026?
The applicable GST return depends on the taxpayer’s registration type, business activity and compliance category. Regular taxpayers generally file GSTR-1 and GSTR-3B, composition taxpayers use CMP-08, Input Service Distributors file GSTR-6, and specified deductors or e-commerce operators file GSTR-7 or GSTR-8.
2. Who is required to file GSTR-7 under GST?
GSTR-7 is required to be filed by persons who are liable to deduct TDS under GST provisions. It contains details of TDS deducted and deposited, allowing the deductee to claim the applicable TDS credit.
3. What is the difference between GSTR-1 and GSTR-3B?
GSTR-1 is used to report outward supply details, including invoice-related information, whereas GSTR-3B is a summary return used to declare tax liability, eligible Input Tax Credit and payment of GST.
4. Can delayed GSTR-1 filing affect ITC reconciliation for recipients?
Yes. Delayed or incorrect reporting in GSTR-1 may affect the matching of invoice details in the recipient’s records and create Input Tax Credit reconciliation issues. Taxpayers should ensure accurate reporting of outward supplies.
5. What happens if GST returns are filed after the due date?
Delayed filing of GST returns may result in applicable late fees. If the related tax liability is paid after the prescribed due date, interest may also apply depending on the nature of the delay and applicable GST provisions.
6. When is interest applicable under GST compliance?
Interest generally applies when tax liability is paid after the prescribed due date. Mere delay in filing a return does not automatically attract interest unless there is a delay in payment of tax, TDS or TCS liability.
7. What is the purpose of CMP-08 for composition taxpayers?
CMP-08 is a quarterly statement-cum-challan used by composition taxpayers to declare turnover details, tax payable and payment of applicable tax liability under the composition scheme.
8. Why is reconciliation important before filing GST returns?
GST reconciliation helps taxpayers identify differences between accounting records, outward supply details, purchase records, GSTR-1, GSTR-3B and Input Tax Credit records. It helps reduce reporting errors and compliance issues.
9. How can Ebizfiling help businesses manage GST return filing under the GST Compliance Calendar October 2026?
Ebizfiling helps businesses with various GST Filing Services, GST compliance review, return preparation support and reconciliation assistance based on the taxpayer’s registration type and filing requirements.
10. Can Ebizfiling assist businesses with GST return reconciliation and compliance review?
Yes. Ebizfiling assists businesses with GST reconciliation by reviewing sales records, purchase data, Input Tax Credit details and GST returns to identify discrepancies and support accurate GST reporting.
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