Introduction
GST return filing is a mandatory compliance for every business registered under GST in India. Filing on time keeps your input tax credit (ITC) flowing, avoids late fees and interest, and protects your GST compliance rating.
This guide covers the GST return due dates for FY 2026-27, the late fees and interest you pay when a return is delayed, and a practical process to stay ahead of every deadline.
GST Return Filing Due Dates (FY 2026-27)
| Return | Applicable for | Due date |
|---|---|---|
| GSTR-1 | Outward supplies (monthly filers) | 11th of the next month |
| GSTR-1 (QRMP) | Outward supplies (turnover up to ₹5 crore, quarterly) | 13th of the month after the quarter |
| GSTR-3B | Summary return and tax payment (monthly filers) | 20th of the next month |
| GSTR-3B (QRMP) | Quarterly filers | 22nd or 24th of the month after the quarter, depending on the state |
| CMP-08 | Composition taxpayers | 18th of the month after the quarter |
| GSTR-9 | Annual return (turnover above ₹2 crore) | 31st December after the financial year |
| GSTR-9C | Reconciliation statement (turnover above ₹5 crore) | 31st December after the financial year |
Important deadline note
Due dates move only when the CBIC issues a notification. A weekend or holiday does not extend them automatically, and the GST portal slows down close to the 20th, so file a few days early.
Avoid penalties
From the July 2025 tax period, GST returns become time-barred three years after their due date. A return you miss for long enough can no longer be filed at all.
Late Fees and Penalties
- Late fee (GSTR-1 and GSTR-3B): ₹50 per day (₹25 CGST + ₹25 SGST), or ₹20 per day for a nil return.
- Maximum late fee per return: ₹500 for nil returns; ₹2,000 for turnover up to ₹1.5 crore; ₹5,000 for turnover from ₹1.5 crore to ₹5 crore; ₹10,000 above ₹5 crore.
- Interest: 18% per year on tax paid late in cash (Section 50(1)), and 24% on excess input tax credit claimed and used (Section 50(3)).
- Penalty: ₹10,000 or the tax involved, whichever is higher, for offences listed in Section 122.
| 10 days | ₹500 |
|---|---|
| 20 days | ₹1,000 |
| 30 days | ₹1,500 |
| 40 days | ₹2,000 |
GST Return Filing Process
- 1
Log in to the GST portal
Use your GSTIN credentials on gst.gov.in.
- 2
Prepare and file the return
Upload invoices in GSTR-1 and review the auto-filled GSTR-3B.
- 3
Make the payment
Pay any tax, interest or late fee through the electronic cash ledger.
- 4
Download the acknowledgement
Save the ARN as proof of filing.
Key Compliance Tips
- Keep proper records of every sale and purchase invoice.
- Reconcile GSTR-1, GSTR-3B and GSTR-2B every month.
- Avoid mismatches between the GST portal and your books.
- Check ITC eligibility before claiming credit.
Common Mistakes to Avoid
- Missing due dates.
- Claiming ineligible or excess input tax credit.
- Not reconciling GSTR-3B with GSTR-2B before filing.
Frequently Asked Questions
What is the due date for GSTR-3B?
What happens if I miss the GST return deadline?
Can I revise a GST return after filing?
Do late fees apply to all types of returns?
About the author
CS Audit Team
Company Secretaries
Handles GST, ROC and secretarial compliance for 100+ businesses at Your Professionals.
