GST RETURN DUE DATES IN INDIA (2026): MONTHLY & QUARTERLY FILING SCHEDULE

INTRODUCTION

Understanding the GST return due dates 2026 is essential for every registered taxpayer in India. The Goods and Services Tax (GST) framework requires the timely filing of returns to ensure compliance, avoid penalties, and maintain smooth business operations. Missing even a single GST return filing due date can result in late fees, interest charges, and disruptions in input tax credit claims.

Whether you are a small business owner, a large enterprise, or a tax professional, staying updated with GST timelines is critical. With multiple return forms and varying due dates depending on turnover and filing schemes, managing compliance can become complex.

This is where professional support like TMWala can become valuable. From tracking deadlines to assisting with accurate filing, expert platforms simplify GST compliance and reduce the risk of errors.

GST DUE DATES 2026

Here’s a snapshot of key GST deadlines for April 2026:

• 10th April
  • GSTR-7 (TDS return) – March 2026
  • GSTR-8 (TCS return) – March 2026
• 11th April
  • GSTR-1 (Monthly) – March 2026
• 13th April
  • GSTR-5 – March 2026
  • GSTR-6 – March 2026
• 20th April
  • GSTR-3B (Monthly) – March 2026
  • GSTR-5A – March 2026
• 25th April
  • ITC-04 – October 2025 to March 2026
• 28th April
  • GSTR-11 – March 2026
• 30th April
  • TDS Challan-cum-Statement (Sections 194IA/IB/M)
  • TDS/TCS deposit for March
  • MSME-1 return

Note: Due dates may change as per government notifications.

GST MONTHLY RETURN DUE DATE

For regular taxpayers, GST returns are typically filed every month. Knowing the GST monthly return due date helps businesses maintain compliance and avoid penalties.

Here are the key monthly returns:

• GSTR-1: Filed to report outward supplies (sales).

Due Date: 11th of the following month

• GSTR-3B: Summary return including tax liability and input tax credit.

Due Date: 20th of the following month

• GSTR-5: For non-resident taxable persons.

Due Date: 20th of the following month

• GSTR-6: For Input Service Distributors (ISD).

Due Date: 13th of the following month

• GSTR-7: For TDS under GST.

Due Date: 10th of the following month

• GSTR-8: For e-commerce operators collecting TCS.

Due Date: 10th of the following month

Timely filing ensures a seamless flow of input tax credit and avoids unnecessary scrutiny from tax authorities.

GST QUARTERLY RETURN DUE DATE

Small taxpayers benefit from the GST quarterly return due date system under the QRMP scheme. Businesses with a turnover of up to ₹5 crore can opt for quarterly filing instead of monthly.

Key deadlines include:

• GSTR-1 (Quarterly) 

Due Date: 13th of the month following the quarter

• GSTR-3B (Quarterly)

Due Date:

• 22nd (for Category 1 states)
• 24th (for Category 2 states)

Although returns are filed quarterly, tax payments must still be made monthly.

HOW MANY TYPES OF GST RETURN IN INDIA

If you’re wondering how many types of GST returns in India, here’s a structured overview of the major GST returns:

GST Return	Frequency	Due Date
GSTR-1	Monthly/Quarterly	11th (monthly), 13th (quarterly)
GSTR-1A	Monthly/Quarterly	After GSTR-1, before GSTR-3B
GSTR-3B	Monthly/Quarterly	20th (monthly), 22nd/24th (quarterly)
GSTR-4	Annual	30th April (next FY)
GSTR-5	Monthly	20th
GSTR-6	Monthly	13th
GSTR-7	Monthly	10th
GSTR-8	Monthly	10th
GSTR-9	Annual	31st December (next FY)
GSTR-10	One-time	Within 3 months of cancellation
CMP-08	Quarterly	18th of next quarter
ITC-04	Half-yearly/Annual	25th April / 25th October

Each return serves a specific purpose, and selecting the correct one depends on your business category and registration type.

QRMP SCHEME BY GST SYSTEM

The QRMP scheme by the GST system (Quarterly Return Monthly Payment) was introduced to ease compliance for small taxpayers.

Key Features:

• Applicable for businesses with a turnover up to ₹5 crore
• File GSTR-1 and GSTR-3B quarterly
• Pay taxes monthly using:
  • Fixed Sum Method
  • Self-Assessment Method

Benefits:

• Reduced compliance burden
• Fewer returns to file
• Improved cash flow management

However, businesses must carefully track monthly liabilities despite quarterly filings.
Managing QRMP filings and monthly tax payments can be tricky. TMWala helps automate calculations, track liabilities, and ensure you never miss a deadline.

For more information, visit: QRMP_Advisory.pdf

GST RETURN PROCESS IN INDIA

The GST return process in India is fully online and designed to be user-friendly. Here’s a simplified step-by-step guide:

Step 1: Login

Access the GST portal using your credentials.

Step 2: Navigate to Returns Dashboard

Go to Services → Returns → Returns Dashboard.

Step 3: Select Period

Choose financial year, quarter, and month.

Step 4: Choose Return Form

Select the applicable form (GSTR-1, GSTR-3B, etc.).

Step 5: Fill Details

Enter sales, purchases, and tax details.

Step 6: Submit Return

Verify and submit the form.

Step 7: Payment

Offset liability using input tax credit or cash.

Step 8: Final Filing

File using DSC or EVC.

While the process is straightforward, accuracy is critical to avoid notices or penalties.

GST FILING RULES IN INDIA

Understanding GST filing rules in India is crucial for compliance. Here are some key rules:

1. Mandatory Filing

Even if there is no business activity, NIL returns must be filed.

2. Late Fees

Late filing attracts penalties:

• ₹50 per day (₹25 CGST + ₹25 SGST)
• ₹20 per day for NIL returns

3. Interest on Late Payment

18% per annum on outstanding tax liability.

4. Input Tax Credit Restrictions

ITC cannot be claimed if returns are not filed.

5. Continuous Default

Failure to file returns may lead to GST registration cancellation.

6. Reconciliation

Businesses must reconcile GSTR-1 with GSTR-3B and the books of accounts.

WHY TIMELY GST FILING MATTERS

Filing GST returns on time ensures:

• Avoidance of penalties and interest
• Smooth ITC claims
• Better compliance rating
• Reduced the chances of audits
• Strong financial credibility

Delays can disrupt business operations and increase compliance risks.

CONCLUSION

Staying updated with GST return due dates 2026 is essential for every taxpayer in India. Whether you file monthly or quarterly, understanding the deadlines, return types, and compliance rules helps avoid penalties and ensures smooth operations.

From knowing the GST monthly return due date to understanding the GST quarterly return due date, every detail plays a crucial role in maintaining compliance. Additionally, awareness of the many types of GST returns in India, the QRMP scheme by the GST system, and the GST return process in India empowers businesses to make informed decisions.

By following proper GST filing rules in India and leveraging expert assistance like TMWala, you can simplify GST compliance and stay ahead in your business journey.

FAQs

1. What are the GST return due dates for 2026?

Ans. There are deadlines for filing GST returns like GSTR-1 and GSTR-3B.

2. What happens if I miss a GST return filing due date?

Ans. You may face late fees, interest, and ITC restrictions.

3. What is the GST monthly return due date?

Ans. GSTR-1 is due on the 11th and GSTR-3B on the 20th.

4. What is the GST quarterly return due date?

Ans. GSTR-1 is due on the 13th; GSTR-3B on the 22nd or 24th.

5. How many types of GST returns in India are there?

Ans. There are multiple types like GSTR-1, GSTR-3B, GSTR-4, and others.

6. Who can opt for the QRMP scheme under the GST system?

Ans. Businesses with a turnover up to ₹5 crore.

7. Is tax paid monthly under QRMP?

Ans. Yes, tax is paid monthly.

8. What is the GST return process in India?

Ans. Log in, fill the form, submit, pay tax, and file the return.

9. What are the GST filing rules in India?

Ans. File returns on time, even NIL returns, and pay taxes properly.

10. Why is timely GST filing important?

Ans. It avoids penalties and ensures smooth compliance.