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

7 Aug 2026

Updated 3 November 2026 · By Regi Tom Antony, FCA, MBA (Australia), ACMA (UK), CGMA (USA), CISA (USA), Managing Partner, Regi Tom Antony & Associates, Chartered Accountants, Kochi (est. 1997). Former Group CFO/COO (OSRAM/Siemens, Westcon Group; Middle East & Africa) and author of NRI Tax Blueprint.

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.

Regi Tom 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.

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.

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.

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.

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.

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.

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.

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.

GSTR-9 and GSTR-9C for FY 2025-26: due 31 December 2026 — full applicability guide

• Aggregate turnover up to ₹2 crore: GSTR-9 is optional (Notification No. 15/2025-Central Tax dated 17 September 2025).
• Above ₹2 crore and up to ₹5 crore: GSTR-9 is mandatory; GSTR-9C is not required.
• Above ₹5 crore: GSTR-9 plus GSTR-9C, the reconciliation statement, which is self-certified by the taxpayer (no CA or CMA certification).
• Missed ITC for FY 2025-26 must be claimed by 30 November 2026, or by the date the annual return is filed if earlier (section 16(4) of the CGST Act).

Frequently asked questions

What is the due date for GSTR-3B?

The 20th of the following month for monthly filers. QRMP taxpayers file quarterly by the 22nd or 24th of the month after the quarter, depending on their State.

What is the due date for GSTR-1 under the QRMP scheme?

The 13th of the month following the quarter. Monthly filers file GSTR-1 by the 11th of the following month.

Is GSTR-9 mandatory for FY 2025-26?

GSTR-9 is optional for taxpayers with aggregate turnover up to ₹2 crore (Notification No. 15/2025-Central Tax dated 17 September 2025). Above ₹2 crore it is mandatory, and the due date for FY 2025-26 is 31 December 2026.

Who must file GSTR-9C for FY 2025-26?

Taxpayers with aggregate turnover above ₹5 crore. GSTR-9C is a reconciliation statement self-certified by the taxpayer; CA or CMA certification is no longer required. It is due with GSTR-9 by 31 December 2026.

What is the last date to claim missed ITC for FY 2025-26?

30 November 2026, or the date of filing the annual return if earlier, under section 16(4) of the CGST Act.

Related guides

• GST audit limit and GSTR-9C applicability for FY 2025-26
• GST compliance and audit services in Kochi
• GST refund: RFD-01 process and time limit
• Corporate tax and compliance deadline calendar

Sources

• CGST Act, 2017 — sections 16(4), 37, 39 and 44; CGST Rules, 2017 — rules 59, 61 and 80 (cbic-gst.gov.in)
• Notification No. 15/2025-Central Tax dated 17 September 2025

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 Regi Tom 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.