Library / Goods and Services Tax: The Professional's Master Guide
Appendix D: Compliance Calendar
The regular due dates are listed below. QRMP is the quarterly return scheme for turnover up to Rs. 5 crore. Extended dates apply only where notified.
Monthly
Due date | Return or payment | Who |
|---|---|---|
10th | GSTR-7 (TDS) and GSTR-8 (TCS) | Government deductors; e-commerce operators |
11th | GSTR-1 | Monthly filers |
13th | IFF (optional, first two months of quarter) | QRMP taxpayers |
13th | GSTR-5 and GSTR-6 | Non-resident taxable persons; ISDs |
20th | GSTR-3B | Monthly filers |
20th | GSTR-5A | OIDAR suppliers outside India |
25th | PMT-06 (first two months of quarter) | QRMP taxpayers |
Quarterly, half-yearly and annual
Quarterly returns fall due in the month after the quarter ends. Half-yearly and annual returns are listed with their fixed dates.
Due date | Return | Who |
|---|---|---|
13th of month after quarter | GSTR-1 | QRMP taxpayers |
18th of month after quarter | CMP-08 | Composition taxpayers |
22nd or 24th of month after quarter (by State) | GSTR-3B | QRMP taxpayers |
25 October and 25 April | ITC-04 (half-yearly) | Principals with AATO above Rs. 5 crore |
25 April | ITC-04 (annual) | Other principals |
30 June | GSTR-4 (annual) | Composition taxpayers |
30 November | Last date for ITC, credit notes and GSTR-1 corrections of previous year | All regular taxpayers |
31 December | GSTR-9 and GSTR-9C | GSTR-9C where turnover above Rs. 5 crore |
Before 1 April (by 31 March) | CMP-02 to opt for composition; LUT in RFD-11; GTA option for forward charge | As applicable |
Within 3 months of cancellation | GSTR-10 (final return) | Persons whose registration is cancelled |
Month-by-month planner for FY 2026-27
This planner adds the year-specific events to the routine dates above. The routine monthly dates (10th, 11th, 13th, 20th, 25th) are not repeated in every row.
Month | Key events |
|---|---|
April 2026 | 13 Apr: GSTR-1 (QRMP) for Jan to Mar 2026. 18 Apr: CMP-08 for Q4. 22/24 Apr: GSTR-3B (QRMP) Q4. 25 Apr: ITC-04. 30 Apr: last date to opt into QRMP for Apr to Jun. |
May 2026 | Routine returns. Start FY 2025-26 annual return reconciliations. |
June 2026 | 30 Jun: GSTR-4 for FY 2025-26 (composition taxpayers). |
July 2026 | 13 Jul: GSTR-1 (QRMP) Q1. 18 Jul: CMP-08 Q1. 22/24 Jul: GSTR-3B (QRMP) Q1. |
August 2026 | Routine returns. Chase vendors with pending FY 2025-26 invoices not in GSTR-2B. |
September 2026 | 30 Sep: date for rule 37A check (suppliers who have not filed GSTR-3B for FY 2025-26). |
October 2026 | 13 Oct: GSTR-1 (QRMP) Q2. 18 Oct: CMP-08 Q2. 22/24 Oct: GSTR-3B (QRMP) Q2. 25 Oct: ITC-04 half-year (AATO above Rs. 5 crore). |
November 2026 | 30 Nov: last date for FY 2025-26 ITC (section 16(4)), credit notes (section 34(2)), GSTR-1 corrections and rule 37A reversals. |
December 2026 | 31 Dec: GSTR-9 and GSTR-9C for FY 2025-26. |
January 2027 | 13 Jan: GSTR-1 (QRMP) Q3. 18 Jan: CMP-08 Q3. 22/24 Jan: GSTR-3B (QRMP) Q3. 31 Jan: last date to opt into QRMP for Jan to Mar. |
February 2027 | QRMP option window for Apr to Jun 2027 opens on 1 Feb. |
March 2027 | 31 Mar: CMP-02 for FY 2027-28, LUT for FY 2027-28, GTA option for FY 2027-28. |
Practice note Keep one tracker for all GSTINs of the group, with the person responsible and the ARN. Late fees usually arise from a forgotten GSTIN in a smaller State. |
© Vipin Nair. This guide is for reading online only. Copying, downloading, printing and redistribution are not permitted. For study and general reference; not legal, tax or investment advice.