Complete GST Compliance Guide for FY 2026–27: Return Filing Due Date

7 Aug 2026

GST compliance is an essential part of running a successful business in India. Whether you are a startup, MSME, trader, manufacturer, or service provider, filing GST returns accurately and on time helps avoid penalties, ensures uninterrupted Input Tax Credit (ITC), and builds financial credibility. For the Financial Year 2026–27, businesses should stay updated on GST return filing schedules and compliance requirements to meet statutory obligations.

Regitom Antony & Associates, we provide end-to-end GST Compliance Services, including GST registration, return filing, tax advisory, GST audits, and reconciliation, helping businesses remain compliant with the latest regulations.

1. GSTR-1 (Monthly)

Applicable To: Regular monthly taxpayers
Due Date: 11th of the following month

• Used to report all outward supplies (sales) made during the month.
• Includes B2B, B2C, export, debit note, and credit note details.
• Timely filing ensures customers can claim eligible Input Tax Credit (ITC).
• Businesses with monthly GST filing obligations must submit GSTR-1 by the 11th of the next month.

2. GSTR-1 (Quarterly – QRMP Scheme)

Applicable To: Taxpayers registered under the QRMP Scheme
Due Date: 13th of the month following the quarter

• Designed for eligible small taxpayers opting for the Quarterly Return Monthly Payment (QRMP) Scheme.
• Reports outward supplies for the entire quarter.
• Helps reduce the compliance burden by allowing quarterly return filing.
• Businesses should ensure all invoices are accurately reported before submission.

3. GSTR-3B (Monthly)

Applicable To: Regular monthly taxpayers
Due Date: 20th of the following month*

• A summary GST return containing details of taxable sales, Input Tax Credit (ITC), and GST liability.
• Tax liability must be paid before filing the return.
• Delayed filing may attract late fees and interest on outstanding tax.
• Filing GSTR-3B on time helps maintain GST compliance and ITC eligibility.

4. GSTR-3B (Quarterly – QRMP Scheme)

Applicable To: QRMP taxpayers
Due Date: 22nd or 24th of the month following the quarter (depending on the State category)

• Filed once every quarter under the QRMP Scheme.
• Includes a summary of outward supplies, inward supplies, ITC claimed, and GST payable.
• Taxpayers may need to make monthly tax payments using the prescribed mechanism before filing the quarterly return.
• Due dates vary based on the taxpayer's State or Union Territory.

5. CMP-08

Applicable To: Composition Scheme taxpayers
Due Date: 18th of the month following the quarter

• A quarterly statement-cum-challan used by taxpayers under the Composition Scheme.
• Used to declare turnover and pay self-assessed tax.
• Simpler compliance compared to regular GST returns.
• Timely filing helps avoid penalties and ensures continued eligibility under the Composition Scheme.

6. GSTR-4

Applicable To: Composition taxpayers
Due Date: 30th April following the financial year

• Annual GST return for taxpayers registered under the Composition Scheme.
• Summarizes turnover, tax paid, inward supplies, and other financial details for the financial year.
• Complements the quarterly CMP-08 filings.
• Filing the annual return ensures year-end GST compliance.

7. GSTR-9

Applicable To: Regular taxpayers required to file an annual GST return
Due Date: 31st December following the financial year (unless extended by the Government)

• Consolidated annual return containing details of outward supplies, inward supplies, Input Tax Credit (ITC), taxes paid, refunds, and demands.
• Helps reconcile information reported in monthly or quarterly GST returns.
• Enables businesses to identify discrepancies and make necessary corrections where permitted.
• Timely filing supports transparent tax reporting and minimizes compliance risks.

A well-planned GST compliance strategy is essential for every business in FY 2026–27. By understanding return filing due dates, maintaining proper records, and filing accurate returns on time, businesses can avoid penalties and ensure smooth operations. Partner with Regitom Antony & Associates for reliable GST Compliance Services, professional tax advisory, and hassle-free GST return filing to keep your business compliant throughout the financial year.