GST Filing Deadlines 2026: Complete Checklist for Businesses

GSTR-1 (outward supplies) is due on the 11th of the following month for monthly filers, and quarterly for those under the QRMP scheme.

GSTR-3B (summary return with tax payment) is due on the 20th of the following month, with staggered dates based on state and turnover.

GSTR-9 (annual return) is due by 31st December of the following financial year for businesses with turnover above ₹2 crore.

Late filing attracts a late fee of ₹50/day (₹20/day for nil returns) plus 18% p.a. interest on unpaid tax — automate reminders or work with a compliance partner to avoid this.