Master Annual GST Compliance Calendar: Monthly, Quarterly, and Yearly Statutory Due Dates
Navigating the intricacies of Goods and Services Tax (GST) compliance in India requires constant vigilance. For tax managers, Chief Financial Officers (CFOs), entrepreneurs, and accounting professionals, keeping track of statutory return filings, tax payments, and reconciliation deadlines across the financial year is a operational priority. Missing a statutory deadline doesn’t just trigger pecuniary late fees and interest charges—it can result in blocked e-way bill generation, disrupted Input Tax Credit (ITC) flow for customers, and potential compliance notices from tax authorities.
This master compliance guide provides a detailed breakdown of the Annual GST Compliance Calendar, detailing every monthly, quarterly, and annual statutory filing required under Indian tax laws.
Understanding the GST Regulatory Framework & Taxpayer Categories
GST returns and due dates are structured around taxpayer classification, business turnover, and chosen compliance schemes. Understanding your classification ensures you apply the correct filing dates throughout the year.
Key Taxpayer Categories:
Regular Taxpayers (Aggregate Annual Turnover [AATO] > ₹5 Crore): Mandated to file monthly outward supply details (GSTR-1) and monthly summary returns (GSTR-3B).
Regular Taxpayers under QRMP Scheme (AATO ≤ ₹5 Crore): Eligible for the Quarterly Return Monthly Payment (QRMP) scheme. They file GSTR-1 and GSTR-3B on a quarterly basis while depositing tax monthly using Form GST PMT-06.
Composition Scheme Taxpayers: Small taxpayers registered under Section 10 who pay tax at concessional flat rates, file quarterly payment statements (CMP-08), and file a single annual return (GSTR-4).
Special Taxpayer Entities: Includes Non-Resident Taxable Persons (GSTR-5), Input Service Distributors (GSTR-6), Tax Deducted at Source collectors (GSTR-7), and E-Commerce Operators collecting TCS (GSTR-8).
The Monthly GST Compliance Calendar
Monthly filings form the core operational cadence of GST compliance. Below are the recurring monthly deadlines that regular filers must adhere to every month.
Breakdown of Monthly Obligations
1. Form GSTR-7 (TDS) & Form GSTR-8 (TCS) – Due 10th of Every Month
Form GSTR-7: Required for entities specified under Section 51 of the CGST Act (such as government departments and public sector undertakings) deducting tax at source.
Form GSTR-8: Applicable to e-commerce operators registered under Section 52 who collect tax at source on net taxable supplies made through their platform.
2. Form GSTR-1 (Outward Supplies) – Due 11th of Every Month
Regular taxpayers must report details of all outward B2B and B2C sales, credit/debit notes, and exports made during the preceding month by the 11th. Accurate reporting ensures that details auto-populate into customers’ GSTR-2A and GSTR-2B forms for seamless ITC claiming.
3. Form GSTR-5 & Form GSTR-6 – Due 13th of Every Month
Form GSTR-5: Monthly return for non-resident foreign taxpayers carrying out business activities in India.
Form GSTR-6: Filed by Input Service Distributors (ISD) to distribute common input tax credit across distinct operational units.
4. Invoice Furnishing Facility (IFF) – Optional – Due 13th of Every Month
Taxpayers opted into the QRMP scheme can utilize the optional IFF between the 1st and 13th of the month following Month 1 and Month 2 of a quarter. This allows them to pass on Input Tax Credit to B2B buyers without waiting for the full quarterly GSTR-1 filing.
5. Form GSTR-3B (Tax Payment & Summary Return) – Due 20th of Every Month
Form GSTR-3B is a self-declaration return used to report summary values of outward supplies, eligible Input Tax Credit claimed, reverse charge liabilities, and tax amounts paid. Because tax payment is attached to GSTR-3B, delaying this return accrues late filing fees and mandatory interest on gross/net tax liabilities.
6. Form GST PMT-06 – Due 25th of Every Month
Under the QRMP scheme, taxpayers must pay their estimated net tax liability for Month 1 and Month 2 of the quarter using Form GST PMT-06 by the 25th day of the subsequent month. Payment can be calculated using either the Fixed Sum Method (35% of past tax liability) or the Self-Assessment Method (actual liability after adjusting ITC).
The Quarterly GST Compliance Calendar
Quarterly filing frameworks are designed to reduce compliance frequency for small-to-medium businesses while ensuring steady tax collections.
Deep-Dive into Quarterly Statements
1. Quarterly GSTR-1 (13th of the Month Following the Quarter)
QRMP filers upload all aggregated B2B and B2C sales data for the quarter by the 13th of the month following the quarter’s end. Invoices furnished earlier via monthly IFF do not need to be re-uploaded.
2. Statement CMP-08 (18th of the Month Following the Quarter)
Taxpayers registered under the Composition Scheme pay their quarterly self-assessed tax using Form CMP-08 by the 18th day after the end of each quarter.
3. Quarterly Form GSTR-3B (22nd or 24th of the Month Following the Quarter)
Quarterly GSTR-3B filings are staggered into two regional state categories to handle portal traffic smoothly:
Category 1 States (Due 22nd): Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu, Dadra & Nagar Haveli, Puducherry, Andaman & Nicobar Islands, Lakshadweep.
Category 2 States (Due 24th): Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu & Kashmir, Ladakh, Chandigarh, Delhi.
Annual GST Compliance Obligations
Annual filings involve comprehensive reconciliation between your accounting ledgers, monthly GSTR-1 filings, and GSTR-3B tax payment returns.
Detailed Overview of Annual Returns
1. Form GSTR-4 (Composition Scheme Annual Return)
Target Audience: Taxpayers registered under the Composition Scheme.
Due Date: 30th April following the close of the financial year.
Function: Consolidates all quarterly CMP-08 tax payments made throughout the year and provides a complete summary of inward and outward turnover.
2. Cut-Off Date for Claiming Input Tax Credit (ITC) – 30th November
Under Section 16(4) of the CGST Act, the deadline to claim missing Input Tax Credit or issue credit/debit notes for transactions relating to a financial year is 30th November of the following financial year (or the actual date of filing the annual return, whichever is earlier). Missing this cutoff permanently forfeits your right to claim that ITC.
3. Form GSTR-9 (Annual Return for Regular Taxpayers)
Target Audience: All regular taxpayers whose Aggregate Annual Turnover (AATO) exceeds ₹2 Crore (filing is optional for taxpayers below ₹2 Crore).
Due Date: 31st December following the end of the financial year.
Function: Compiles all monthly/quarterly GSTR-1 and GSTR-3B filings made during the year, categorizing sales, ITC claims, tax paid, and demands/refunds.
4. Form GSTR-9C (Reconciliation Statement)
Target Audience: Regular taxpayers whose Aggregate Annual Turnover (AATO) exceeds ₹5 Crore.
Due Date: 31 December following the end of the financial year.
Function: A self-certified reconciliation statement matching audited annual financial accounts (P&L and Balance Sheet) against values declared in Form GSTR-9.
Complete Month-by-Month Statutory Calendar (FY 2026–27)
To help streamline your internal compliance scheduling, here is the full month-by-month calendar for Financial Year 2026–27:
April 2026
10th April: GSTR-7 (TDS) & GSTR-8 (TCS) for March 2026.
11th April: GSTR-1 (Monthly) for March 2026.
13th April: GSTR-1 (QRMP) for Jan–Mar 2026 quarter.
13th April: GSTR-5 (NRTP) & GSTR-6 (ISD) for March 2026.
18th April: CMP-08 statement for Jan–Mar 2026 quarter.
20th April: GSTR-3B (Monthly) for March 2026.
22nd / 24th April: GSTR-3B (QRMP) for Jan–Mar 2026 quarter.
30th April: GSTR-4 Annual Return for Composition Taxpayers (FY 2025–26).
May 2026
10th May: GSTR-7 (TDS) & GSTR-8 (TCS) for April 2026.
11th May: GSTR-1 (Monthly) for April 2026.
13th May: GSTR-5 (NRTP), GSTR-6 (ISD), and IFF (QRMP) for April 2026.
20th May: GSTR-3B (Monthly) for April 2026.
25th May: Form GST PMT-06 tax deposit for April 2026 (QRMP Scheme).
June 2026
10th June: GSTR-7 (TDS) & GSTR-8 (TCS) for May 2026.
11th June: GSTR-1 (Monthly) for May 2026.
13th June: GSTR-5 (NRTP), GSTR-6 (ISD), and IFF (QRMP) for May 2026.
20th June: GSTR-3B (Monthly) for May 2026.
25th June: Form GST PMT-06 tax deposit for May 2026 (QRMP Scheme).
July 2026
10th July: GSTR-7 (TDS) & GSTR-8 (TCS) for June 2026.
11th July: GSTR-1 (Monthly) for June 2026.
13th July: GSTR-1 (QRMP) for Apr–Jun 2026 (Q1).
18th July: CMP-08 statement for Apr–Jun 2026 (Q1).
20th July: GSTR-3B (Monthly) for June 2026.
22nd / 24th July: GSTR-3B (QRMP) for Apr–Jun 2026 (Q1).
August 2026
10th August: GSTR-7 (TDS) & GSTR-8 (TCS) for July 2026.
11th August: GSTR-1 (Monthly) for July 2026.
13th August: GSTR-5 (NRTP), GSTR-6 (ISD), and IFF (QRMP) for July 2026.
20th August: GSTR-3B (Monthly) for July 2026.
25th August: Form GST PMT-06 tax deposit for July 2026 (QRMP).
September 2026
10th September: GSTR-7 (TDS) & GSTR-8 (TCS) for August 2026.
11th September: GSTR-1 (Monthly) for August 2026.
13th September: GSTR-5 (NRTP), GSTR-6 (ISD), and IFF (QRMP) for August 2026.
20th September: GSTR-3B (Monthly) for August 2026.
25th September: Form GST PMT-06 tax deposit for August 2026 (QRMP).
October 2026
10th October: GSTR-7 (TDS) & GSTR-8 (TCS) for September 2026.
11th October: GSTR-1 (Monthly) for September 2026.
13th October: GSTR-1 (QRMP) for Jul–Sep 2026 (Q2).
18th October: CMP-08 statement for Jul–Sep 2026 (Q2).
20th October: GSTR-3B (Monthly) for September 2026.
22nd / 24th October: GSTR-3B (QRMP) for Jul–Sep 2026 (Q2).
November 2026
10th November: GSTR-7 (TDS) & GSTR-8 (TCS) for October 2026.
11th November: GSTR-1 (Monthly) for October 2026.
13th November: GSTR-5 (NRTP), GSTR-6 (ISD), and IFF (QRMP) for October 2026.
20th November: GSTR-3B (Monthly) for October 2026.
25th November: Form GST PMT-06 tax deposit for October 2026 (QRMP).
30th November: CRITICAL CUT-OFF DATE for claiming unclaimed Input Tax Credit (ITC) or making amendments for FY 2025–26 under Section 16(4).
December 2026
10th December: GSTR-7 (TDS) & GSTR-8 (TCS) for November 2026.
11th December: GSTR-1 (Monthly) for November 2026.
13th December: GSTR-5 (NRTP), GSTR-6 (ISD), and IFF (QRMP) for November 2026.
20th December: GSTR-3B (Monthly) for November 2026.
25th December: Form GST PMT-06 tax deposit for November 2026 (QRMP).
31st December: Statutory Deadline for filing GSTR-9 (Annual Return) and GSTR-9C (Reconciliation Statement) for FY 2025–26.
January 2027
10th January: GSTR-7 (TDS) & GSTR-8 (TCS) for December 2026.
11th January: GSTR-1 (Monthly) for December 2026.
13th January: GSTR-1 (QRMP) for Oct–Dec 2026 (Q3).
18th January: CMP-08 statement for Oct–Dec 2026 (Q3).
20th January: GSTR-3B (Monthly) for December 2026.
22nd / 24th January: GSTR-3B (QRMP) for Oct–Dec 2026 (Q3).
February 2027
10th February: GSTR-7 (TDS) & GSTR-8 (TCS) for January 2027.
11th February: GSTR-1 (Monthly) for January 2027.
13th February: GSTR-5 (NRTP), GSTR-6 (ISD), and IFF (QRMP) for January 2027.
20th February: GSTR-3B (Monthly) for January 2027.
25th February: Form GST PMT-06 tax deposit for January 2027 (QRMP).
March 2027
10th March: GSTR-7 (TDS) & GSTR-8 (TCS) for February 2027.
11th March: GSTR-1 (Monthly) for February 2027.
13th March: GSTR-5 (NRTP), GSTR-6 (ISD), and IFF (QRMP) for February 2027.
20th March: GSTR-3B (Monthly) for February 2027.
25th March: Form GST PMT-06 tax deposit for February 2027 (QRMP).
31st March: Deadline to file Form CMP-02 to opt into Composition Scheme for FY 2027–28.
31st March: Deadline to file Letter of Undertaking (LUT / Form RFD-11) for zero-rated export supplies for FY 2027–28.
Penalties, Interest Rates, and Statutory Consequences for Delayed Filings
Failing to submit returns by statutory deadlines triggers automated penalties and operational restrictions under GST provisions.
1. Statutory Late Fees (Section 47)
Standard Return Filings (GSTR-1 & GSTR-3B):
Nil Liability Returns: ₹20 per day of delay (₹10 CGST + ₹10 SGST).
Returns with Tax Liability: ₹50 per day of delay (₹25 CGST + ₹25 SGST).
Maximum Capped Limits: Capped based on turnover slabs under notification rationalizations (e.g., ₹500 to ₹10,000 depending on turnover).
Annual Return Late Fees (GSTR-9 / GSTR-9C):
Turnover up to ₹5 Crore: ₹50 per day (₹25 CGST + ₹25 SGST), subject to a maximum cap of 0.04% of turnover.
Turnover ₹5 Cr to ₹20 Crore: ₹100 per day (₹50 CGST + ₹50 SGST), subject to a maximum cap of 0.04% of turnover.
Turnover above ₹20 Crore: ₹200 per day (₹100 CGST + ₹100 SGST), subject to a maximum cap of 0.50% of turnover.
2. Mandatory Interest Charges (Section 50)
Delayed Tax Payment: Simple interest is levied at 18% per annum calculated on the net cash liability (amount paid via Electronic Cash Ledger after adjusting Input Tax Credit) when returns are filed late voluntarily.
Wrongly Availed & Utilized ITC: Interest at 24% per annum applies if ineligible Input Tax Credit was wrongly claimed and utilized against tax liabilities.
3. E-Way Bill Portal Blocking
Under Rule 138E of CGST Rules, if a registered person fails to file GSTR-3B or GSTR-1 for two consecutive tax periods, the portal automatically blocks the generation of E-Way Bills for their GSTIN. This stops outward physical dispatch of goods worth over ₹50,000.
Best Practices & Standard Operating Procedures (SOPs) for GST Reconciliation
To maintain compliance and maximize eligible Input Tax Credit, finance teams should implement these monthly SOPs:
Reconcile Purchase Register with GSTR-2B: Run automated comparisons on the 14th of every month immediately following the GSTR-2B generation. Only claim ITC for invoices appearing in GSTR-2B to avoid tax demand notices.
Track Rule 37 ITC Reversals: Monitor payments to suppliers. If payment for a supply is not cleared within 180 days from the invoice date, reverse the corresponding ITC with interest.
Monitor Vendor Compliance Scorecards: Hold back tax payments from non-compliant suppliers who systematically fail to file GSTR-1 on time.
Implement Continuous Internal Audits: Prepare quarter-end draft reconciliations between GSTR-1, GSTR-3B, and sales accounts to simplify year-end GSTR-9 and GSTR-9C filings.
Frequently Asked Questions (FAQs)
Q1: What happens if I miss the 30th November deadline for claiming ITC?
Answer: The 30th November cutoff following the end of a financial year is the final statutory deadline under Section 16(4) of the CGST Act. Any unclaimed Input Tax Credit for invoices belonging to that financial year lapses permanently after this date and cannot be claimed in subsequent returns.
Q2: Is GSTR-9 and GSTR-9C filing mandatory for all businesses?
Answer: Filing GSTR-9 is mandatory for taxpayers with an Aggregate Annual Turnover (AATO) exceeding ₹2 Crore. Self-certified GSTR-9C reconciliation statements are mandatory for businesses with an AATO exceeding ₹5 Crore. Taxpayers with turnover up to ₹2 Crore are exempt from filing GSTR-9.
Q3: How is interest calculated if I pay tax late through GSTR-3B?
Answer: Interest under Section 50 is charged at 18% per annum. If the return is filed voluntarily before receiving a formal notice, interest is calculated solely on the net cash component paid through the Electronic Cash Ledger, rather than the total gross tax liability.
Q4: Can a delayed GSTR-1 return be revised once filed?
Answer: No, GST returns cannot be directly revised once submitted. However, corrections to invoice details, values, or tax amounts can be made by filing amendment tables in subsequent GSTR-1 returns up to the statutory November cutoff date.
Summary Table: Universal Annual GST Compliance Matrix
| Form Type | Return Description | Frequency | Applicable Entity | Standard Due Date |
| GSTR-1 | Details of Outward Supplies | Monthly | Regular Taxpayers (AATO > ₹5 Cr) | 11th of Next Month |
| GSTR-1 (QRMP) | Outward Supplies | Quarterly | Taxpayers in QRMP Scheme | 13th of Next Month after Quarter |
| IFF | Invoice Furnishing Facility | Monthly (Opt) | QRMP Taxpayers (M1 & M2) | 13th of Next Month |
| GSTR-3B | Summary Return & Tax Deposit | Monthly | Regular Taxpayers | 20th of Next Month |
| GSTR-3B (QRMP) | Summary Return & Payment | Quarterly | QRMP Taxpayers | 22nd / 24th of Next Month after Qtr |
| PMT-06 | Tax Payment Challan | Monthly | QRMP Taxpayers | 25th of Next Month (M1 & M2) |
| CMP-08 | Quarterly Payment Statement | Quarterly | Composition Scheme Dealers | 18th of Next Month after Quarter |
| GSTR-4 | Annual Return | Yearly | Composition Scheme Dealers | 30th April following FY |
| GSTR-5 | Return for Foreign Non-Residents | Monthly | Non-Resident Taxable Persons | 13th of Next Month |
| GSTR-6 | Input Service Distributor Return | Monthly | Input Service Distributors (ISD) | 13th of Next Month |
| GSTR-7 | TDS Deduction Return | Monthly | Deductors under Section 51 | 10th of Next Month |
| GSTR-8 | TCS Collection Return | Monthly | E-Commerce Operators (Sec 52) | 10th of Next Month |
| GSTR-9 | Consolidated Annual Return | Yearly | Regular Taxpayers (AATO > ₹2 Cr) | 31st December following FY |
| GSTR-9C | Reconciliation Statement | Yearly | Regular Taxpayers (AATO > ₹5 Cr) | 31st December |
